Mariya Paliwala
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Direct Tax
ITAT Remands ₹58.69 Lakh Addition on Demonetisation Cash Deposits, Grants Fresh Opportunity Citing Matrimonial Dispute Impact
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions made towards unexplained cash deposits during the demonetisation period, holding that the ends of justice would be met by granting the assessee a fresh opportunity to substantiate his claims in...
Direct Tax
ITAT Deletes CPC Adjustments on Fixed Asset Loss and S. 43B Disallowance
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has deleted adjustments made by the Central Processing Centre (CPC) relating to loss on sale of fixed assets and disallowance under Section 43B(f), holding that both additions arose due to reporting and reconciliation issues...
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Direct Tax
S. 80P(4) Can’t Be Used to Deny S. 80P(2)(d) Deduction on Interest Earned From Cooperative Banks by Non-Bank Cooperative Societies: Sikkim High Court
The Sikkim High Court has held that Section 80P(4) under the Income Tax Act,...
GST
GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC
The Kerala High Court while quashing the Input Tax Credit (ITC) denial, held that...
Direct Tax
Income Tax Appeal on Interest Deduction for Share Investments Rejected: Madras High CourtÂ
The Madras High Court has dismissed an appeal filed by the Income Tax Department...
Indirect Taxes
No SCN in 6 Months? Seized Currency Must Be Returned, Clarifies Madras High Court
The Madras High Court has ruled that Indian currency falls within the definition of...
Direct Tax
Simultaneous Deductions Under S. 80-IA, 80-HHC Upheld: Madras High Court
The Madras High Court has dismissed an appeal filed by the Income Tax Department...
Direct Tax
Rural Branch Bad Debt Deduction Must Be Based on Aggregate Monthly Outstanding Advances, Not Incremental Lending: Madras HC
The Madras High Court has held that Co-operative Bank’s rural branch bad debt deduction...
Direct Tax
Reassessment for Excess S. 80HHC Deduction Claim Upheld: Madras High CourtÂ
The Madras High Court has upheld the validity of reassessment proceedings initiated by the...
GST
GST Demand of Rs. 10.90 Lakh Quashed; Madras HC Orders Fresh Assessment After 50% Pre-Deposit
The Madras High Court has quashed a Goods and Services Tax (GST) demand of...
GST
File Appeal Before GSTAT; Mandatory Pre-Deposit Conditions Can’t Be Bypassed By Invoking Writ Jurisdiction: Orissa HC
The Orissa High Court has declined to adjudicate a GST dispute on merits and...
Direct Tax
Courts Must Not Show Extra Leniency To State For Lethargic Delays in Filing SLPs: SCÂ
The Supreme Court has dismissed special leave petitions (SLPs) filed by the Income Tax...
Indirect Taxes
No Revision of Penalty After Tax Amnesty Immunity: Rajasthan High CourtÂ
The Rajasthan High Court has dismissed an income tax appeal filed by the department,...
Notification
OPS Will Not Be Restored for Central Government Employees Under NPS/UPS: Finance Ministry Tells Lok Sabha
The Union Government has categorically ruled out the restoration of the Old Pension Scheme...
Latest articles
Direct Tax
ITAT Remands ₹58.69 Lakh Addition on Demonetisation Cash Deposits, Grants Fresh Opportunity Citing Matrimonial Dispute Impact
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has set aside additions...
Direct Tax
ITAT Deletes CPC Adjustments on Fixed Asset Loss and S. 43B Disallowance
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has deleted adjustments made...
Direct Tax
Non-Issuance of S. 143(2) Notice Not Fatal in Belated Return Cases: ITAT Upholds Deletion of Rs. 4.59 Cr Addition on Export SalesÂ
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has upheld the deletion of an...
Direct Tax
No Disallowance Without Nexus Between Borrowed Funds and Non-Business Use: ITAT Upholds Deletion of Rs. 10.87 Crore Additions
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has affirmed the deletion...