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.
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated as assets of the corporate debtor during the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC). The judgment arose from a batch of appeals led by...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such as ISKCON, Hinduja Hospital, and Breach Candy Hospital, has approached or is preparing to approach the Income Tax Appellate Tribunal (ITAT) challenging the Income Tax Department’s move to cancel or...
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Notification
Supreme Court Advises Hybrid Hearings Amid Adverse Weather Conditions
The Supreme Court of India has issued a circular advising members of the Bar...
Direct Tax
S. 263 Can’t Override Valid Approval Under S. 153D: ITAT Quashes PCIT’s Revision OrderÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a revision...
Indirect Taxes
Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars
The Bombay High Court has quashed Look Out Circulars (LOCs) issued in 2022 against...
GST
Karnataka HC Faults Appellate Authority for Rejecting GST Refund Appeal Without Merits Review
The Karnataka High Court has set aside an order of the First Appellate Authority...
GST
GST Dept. Can’t Ignore Disclosures GSTR For Mere Filing Delay: Calcutta High CourtÂ
The Calcutta High Court has set aside an appellate order confirming a substantial GST...
Indirect Taxes
CENVAT Credit Can’t Be Denied on Retention of Detention Amounts: CESTATÂ
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that...
Indirect Taxes
Importer Not Liable for Co-Loaded Consignments: CESTAT Quashes Rs. 10 Lakh Penalties in IEC Misuse Case
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
GST
Release of Detained Areca Nuts As It Is Perishible In Nature: Calcutta High Court
The Calcutta High Court, Circuit Bench at Jalpaiguri, has declined to exercise its writ...
Indirect Taxes
Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set...
Direct Tax
Delay in Filing Form 10B is Procedural: S. 11 Exemption Can’t Be Denied on Technical Grounds: AP HC
The Andhra Pradesh High Court has held that delay in filing Form 10B is...
Notification
CBDT Flags Bogus Donation Claims, Uses Data Analytics to Push Voluntary Tax Corrections
The Central Board of Direct Taxes (CBDT) has intensified its crackdown on fraudulent tax...
Indirect Taxes
Customs Bust 3,101 Exotic Turtles Smuggling Attempt at Madurai Airport
In a major crackdown on wildlife trafficking, Customs officials at Madurai International Airport intercepted...
Latest articles
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such...
Direct Tax
ITAT Deletes Global Income Addition After Holding No Basis for POEM in India Despite CIT(A)’s Own Findings
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside the addition of...
Direct Tax
Income Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior Assessment Is Abuse of Process
The Madras High Court has quashed criminal proceedings initiated against an assessee for alleged...