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.
GST
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 automatically ceases to operate after one year from the date of the attachment order.The bench of Justice Manish Choudhury directed...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section 74 of the Central Goods and Services Tax Act, 2017, to determine the admissibility of CENVAT credit availed under the erstwhile Service Tax regime merely because the credit was subsequently...
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Direct Tax
ITAT Quashes Reassessment as S. 148 Approval Was Granted by Wrong Authority After 3 Years
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment...
Direct Tax
S. 80P(2)(d) Deduction Allowable On Interest Earned By Cooperative Housing Society From Cooperative Banks: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has allowed the appeal holding that...
Direct Tax
Deposited TDS Can’t Continue as Principal Liability: ITAT Directs Fresh Verification of Interest and REC Registration Charges
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has set aside key aspects of...
Direct Tax
Rejection of GST Refund Can’t Automatically Bar Deduction as Business Expenditure Under Income Tax Act: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...
Direct Tax
Investigation Wing Information Alone Can’t Establish Failure to Disclose Material Facts: ITAT Quashes Reassessment Beyond 4 Years
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
CWIP Accounting Doesn’t Determine Tax Character of Operational Expenditure; ITAT Rejects Rs. 66.65 Crore TDS Disallowance on Telecom Payments
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Capital...
Indirect Taxes
CESTAT Denies Service Tax Exemption on Rent to Educational Entity for Failure to Prove Tenant’s Educational Status
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that...
Direct Tax
Demonetisation-Era Cash Deposit Explained Through Cash Book and Bank Records: ITAT Deletes Addition
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Notice Issued After April 1, 2021 Without Jurisdiction: ITAT Quashes S. 153C Assessment
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed an assessment framed under...
Direct Tax
Delhi High Court Quashes Reassessment Against Singapore Company After Finding No Effective Opportunity of Hearing
The Delhi High Court has set aside reassessment proceedings and the consequential demand raised...
Direct Tax
CIT(A) Can’t Direct Reopening of Another AY: ITATÂ
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has held that a Commissioner of...
Direct Tax
Form 26AS Receipts vs Income — Assessee Fails to Prove ₹7.83 Crore Difference Was NPGCL Advance: ITATÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the assessment...
Latest articles
GST
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section...
Indirect Taxes
Service Tax Order Passed 8.5 Years After SCN Quashed: Meghalaya High Court
The Meghalaya High Court has quashed a service tax adjudication order against the Assam...
Indirect Taxes
DRI Busts International Gold-Smuggling Syndicate Operated By Chinese National
The Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit, has busted an international gold-smuggling...