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
NCLAT Upholds Full Provident Fund & Gratuity Payments to Jet Airways Workmen Outside Liquidation Estate Under IBC
The National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that provident fund and gratuity dues payable to workmen and employees do not form part of the liquidation estate under the Insolvency and Bankruptcy Code (IBC), even if no separate provident fund...
Direct Tax
S. 54 Exemption Allowed for Multiple New Houses Where Capital Gains Arise from Sale of Multiple Residential Properties: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that an assessee who earns long-term capital gains from the sale of multiple residential houses can claim exemption under Section 54 for investment in multiple residential houses, provided the number of new...
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Indirect Taxes
Mis-declaration of Imported Fabric Justifies Re-classification, Confiscation, Penalties: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Skill Upgradation of Existing Workers Not ‘Vocational Training’: CESTAT Upholds Service Tax Demand, Sets Aside Penalties
The New Delhi of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while...
Indirect Taxes
No Confiscation or Penalty Without Proof of Unlicensed Clearance: CESTAT Rejects DRI’s Assumptions in Marble Imports
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
GST
Pre-Deposit Technicality Can’t Defeat GST Appeal: Telangana HC Remands Matter, Lifts DRC-13 Bank Attachment
The Telangana High Court has held that a GST appeal cannot be rejected merely...
Direct Tax
No Income Tax Payable On Income Earned From Sale Of Tissue Cultured Plants: Telangana HC
The Telangana High Court has held that income earned from the sale of tissue-cultured...
GST
Non-Filing of LUT Before Export Not Fatal to GST Refund Claims: Karnataka High Court
The Karnataka High Court has held that non-submission of a Letter of Undertaking (LUT)...
Notification
AIBE 20 Results Declared: 69.21% Candidates Clear Bar Exam, BCI Announces AIBE 21 Schedule for 2026
The Bar Council of India (BCI) has declared the All India Bar Examination (AIBE)...
GST
Whether Transfer of Development Rights Attracts Service Tax Under Finance Act, 1994? Delhi HC To Decide
The Delhi High Court began hearing a department’s appeal that brings into sharp focus...
Indirect Taxes
International Gold Smuggling Racket: DRI Seizes Over Rs. 40 Crore Worth of Gold, Rs. 2.9 Crore Cash
In a significant blow to trans-border smuggling networks, the Directorate of Revenue Intelligence (DRI)...
Indirect Taxes
CAT Directs Refund of Recovery, Grants Higher Grade Pay Under 3rd MACP to Central Excise Officer
The Central Administrative Tribunal (CAT), Principal Bench, New Delhi, has granted significant relief to...
GST
ICAI Releases Comprehensive Handbook on E-Commerce Operators Under GST
The Institute of Chartered Accountants of India (ICAI) has released a detailed Handbook on...
Indirect Taxes
Jharkhand HC Strikes Down Electricity Duty Amendments, Calls Levy on ‘Net Charges’ Unconstitutional
The Jharkhand High Court has struck down key amendments to the Jharkhand Electricity Duty...
Latest articles
Company & PMLA
NCLAT Upholds Full Provident Fund & Gratuity Payments to Jet Airways Workmen Outside Liquidation Estate Under IBC
The National Company Law Appellate Tribunal (NCLAT), New Delhi Bench has held that provident...
Direct Tax
S. 54 Exemption Allowed for Multiple New Houses Where Capital Gains Arise from Sale of Multiple Residential Properties: ITAT
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Software Subscription Fees Not Taxable as FTS or Royalty: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts...
Direct Tax
Inland Haulage Charges Can’t Be Taxed Separately When Linked to International Shipping: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Inland...