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
Dept. Can’t Reopen Case on Same Material Already Examined: ITAT Quashes Second Reassessment
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a second reassessment initiated against an assessee under Section 148 of the Income Tax Act, holding that the Assessing Officer (AO) had relied on information already available and examined during an earlier...
Direct Tax
Charitable Trust’s S. 11 Exemption Can’t Be Fully Denied Over Alleged Related-Party Transactions: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an alleged violation of Section 13 of the Income Tax Act, 1961 cannot result in the denial of the entire exemption available under Sections 11 and 12. The Tribunal ruled that...
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Columns
Interest Deduction on Dividend Income to Be Disallowed Under Income-tax Act, 2025 from April 2026
In a significant shift in the taxation of passive investment income, the Union Government...
Columns
NPO Merger Rules Amended: New Section 354A to Exempt Accreted Income Tax from April 2026
Under the Income-tax Act, 1961, Chapter XII-EB deals with the taxation of accreted income...
Indirect Taxes
No Penalty Against Customs Broker In A Poppy Seeds Smuggling Case Without Clear Findings: Calcutta HC
The Calcutta High Court has set aside penalties imposed on a Customs Broker in...
Direct Tax
Short-Term Loan Repaid in 2 Days Can’t Be Treated as Bogus Without Proper Enquiry: Delhi High Court
The Delhi High Court has dismissed an appeal filed by the Income Tax Department...
Direct Tax
Reassessment Notice Valid Even Without Supplying Entire Material: Delhi High Court
The Delhi High Court has dismissed a writ petition challenging reassessment proceedings initiated by...
GST
Validity Of CBIC Circular Assigning GST Officers as ‘Proper Officers’ Upheld: Delhi High Court
The Delhi High Court has upheld the validity of a Central Board of Indirect...
GST
Delay in Processing VAT, GST Reimbursement Claims: Patna High Court Directs Dept. to Verify Documents, Decide Within 8 Weeks
The Patna High Court has directed the Bihar government’s Industry Department to verify documents...
GST
Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required:...
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that the deployment of...
GST
GST Order Invalid if Seized Documents Not Supplied To Assessee: Calcutta High Court
The Calcutta High Court has set aside the effect of a GST adjudication order...
GST
Procurement, Distribution of Medicines by State Medical Corporation Qualifies as ‘Pure Services’, Eligible for GST Exemption: AAAR
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that services rendered by...
GST
GAIL | ITC Not Available on Cross-Country Gas Pipelines: AAAR
The Odisha Appellate Authority for Advance Ruling (AAAR) has held that input tax credit...
Notification
Odisha Introduces WAMIS-Based Mechanism to Recover GST Dues from Works Contractors
In a significant move to strengthen tax recovery and prevent revenue leakage, the Government...
Latest articles
Direct Tax
Dept. Can’t Reopen Case on Same Material Already Examined: ITAT Quashes Second Reassessment
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a second...
Direct Tax
Charitable Trust’s S. 11 Exemption Can’t Be Fully Denied Over Alleged Related-Party Transactions: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Notification
ICAI Council Warns Against Unreasonably Low Tender Quotes, May Refer Members for Disciplinary Action
The Institute of Chartered Accountants of India (ICAI) has announced that its Council has...
Indirect Taxes
Mumbai Customs Seizes Contraband Worth Over ₹37 Crore in One Week; 11 Arrested, Gold and Narcotics Among Major Recoveries
Officers of the Airport Commissionerate, Mumbai Customs Zone–III, conducted a series of successful anti-smuggling...