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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Direct Tax
ITAT Quashes Addition On Wife’s Gold & Silver Jewellery Worth Rs. 1.65 Crore
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench quashed the income tax addition on...
Columns
ICAI President CA Charanjot Singh Nanda Highlights Major Reforms; Global Initiatives In October 2025
In his latest address to the members of the Institute of Chartered Accountants of...
GST
Rs. 10 Crore Collected During GST Search Was Involuntary: Karnataka HC Orders Refund with 6% Interest
The Karnataka High Court has ordered the refund of Rs. 10 crore along with...
Other Laws
Public Trust Doctrine Extend Even On Man-Made Natural Objects, Drawn And Created From Nature: Supreme Court
The Supreme Court ruled that the public trust doctrine would thus extend in respect...
GST
Illegal IGST Collected Under RCM On Ocean Freight; Dept. To Pay Rs. 71.31 Lakhs Interest On Refund: Bombay HC
The Bombay High Court has directed the GST department to pay interest of Rs....
Indirect Taxes
DRI Busts 2nd Major Chinese Firecracker Smuggling Racket At Nhava Sheva Port
Under “Operation Fire Trail”, the Directorate of Revenue Intelligence (DRI) has unearthed yet another...
GST
GST Rate Cuts Bring Multi-Sector Boost to Uttarakhand’s Hill Economy
Uttarakhand’s diverse economy — where terraced fields meet bustling tourist towns and age-old crafts...
Indirect Taxes
DRI Arrest Cleaning Staff Of Mumbai Airport Involved In Gold Smuggling
The Directorate of Revenue Intelligence (DRI) has arrested two cleaning staff members at Mumbai’s...
Columns
How To Save Tax On F&O Income? Know Tricks
F&O income is taxed as business income (non-speculative) under Indian tax law — it’s...
Columns
Is Leave Encashment Tax Free?
Whether leave encashment is tax free in India depends on when you receive it...
Notification
Telangana Issues SOP to Rectify Multiple GST Orders for Same Cause of Action
The Telangana Commercial Taxes Department has issued a Standard Operating Procedure (SOP) for rectifying...
Indirect Taxes
Services to Foreign Universities Covered Under ‘Export of Services’, Not Taxable in India: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has ruled that the...
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...