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
Coaching Institute’s Faculty Payments Are Professional Fees: ITAT Quashes TDS Default
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has held that payments made by a private coaching institute to its faculty members were liable for TDS under Section 194J as professional fees and not under Section 192 as salary. The bench of Prashant Maharishi (Vice...
Company & PMLA
Money Laundering Prosecution Can’t Survive Without Scheduled Offence: Delhi Court
The Special Court (PMLA), Rouse Avenue Courts, New Delhi, has delivered its judgment in the prosecution launched by the Directorate of Enforcement (ED) against former Ivory Clothing Pvt. Ltd. Director Sumeet Suri.The prosecution originated from an Enforcement Case Information Report (ECIR) registered after an...
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Indirect Taxes
SEZ Service Tax Refund Can’t Be Denied for Invoice Discrepancies When Services Were Used for Authorized Operations: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Service Tax Liability Can’t Be Computed Without Extending Benefit Of Cum-Tax Valuation Where Consideration Received From Customers Was Inclusive Of Service Tax: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CA Certificate and Buyer Confirmation Sufficient to Rebut Unjust Enrichment: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Other Laws
Mere Failure to Deliver Flats or Repay Money By Real Estate Developer Doesn’t Constitute Cheating: Calcutta HC
The Calcutta High Court has quashed criminal proceedings initiated against a Mumbai-based real estate...
Indirect Taxes
Orissa High Court Stays Rs. 18.45 Lakh Entry Tax Penalty Against Tata Play
The Orissa High Court has granted interim relief to Tata Play Limited by staying...
Other Laws
S. 37 NDPS Act Not Attracted as Seized Quantity of Ganja Was Intermediate, Not Commercial: Telangana High Court Grants Bail
The Telangana High Court granted regular bail to two accused arrested in connection with...
Company & PMLA
Defective IBC Appeal Can’t Be Refiled Beyond 28 Days: Supreme Court
The Supreme Court has held that a defective appeal filed under Section 62 of...
GST
GST Dept. Prima Facie Held in Contempt for Rejecting Rs. 70.09 Lakh Refund Despite Court Direction: Delhi High Court
The Delhi High Court has made strong observations against the GST Department after finding...
Direct Tax
ITAT Restores Ex Parte Reassessment Case After 1-Year Delay Subject To Deposit Of Rs. 15K
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay...
Company & PMLA
Bombay HC Restrains Auction of Arrested Vessel Amid Dispute Involving IBC, Admiralty Law, Customs Proceedings
The Bombay High Court has restrained auction of arrested vessels amid dispute involving Insolvency...
Company & PMLA
SARFAESI Pre-Deposit Not Mandatory for Appeals Against Purely Procedural DRT Orders: Bombay High Court
The Bombay High Court has held that the requirement of pre-deposit under Section 18...
Indirect Taxes
Municipal Body Can’t Seal Property for Non-Payment of Property Tax: Bombay High Court Orders Unsealing of 75-Year-Old Vada Pav Vendor’s Shop
The Bombay High Court has held that a municipal corporation cannot seal premises merely...
Latest articles
Direct Tax
Coaching Institute’s Faculty Payments Are Professional Fees: ITAT Quashes TDS Default
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has held that payments made by...
Company & PMLA
Money Laundering Prosecution Can’t Survive Without Scheduled Offence: Delhi Court
The Special Court (PMLA), Rouse Avenue Courts, New Delhi, has delivered its judgment in...
Direct Tax
CIT(A) Can’t Tax New Source of Income Through Enhancement After Deleting Reason for Reassessment: ITAT
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
AO Can’t Go Beyond Limited Scrutiny or Ignore Revised Return: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment...