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
Foreign Parent Company Doesn’t Bar S. 80-IA Deduction: Bombay High Court Quashes Reassessment Against Port Operator
The Bombay High Court has quashed reassessment proceedings initiated against an Indian port infrastructure company, holding that the Income Tax Department wrongly denied the benefit of deduction under Section 80-IA of the Income-tax Act by treating the company's foreign shareholding as a disqualification. The bench...
Other Laws
Finance Ministry’s Commodity Derivatives Framework Survives Judicial Scrutiny: Bombay HC Upholds MCX’s Negative Price Settlement
The Bombay High Court has upheld the validity of the Multi Commodity Exchange of India Ltd. (MCX) circular fixing the settlement price of April 2020 Crude Oil Futures at a negative value following the unprecedented collapse in global oil prices. The bench of Justice R.I....
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GST
DGGI Can’t Issue Consolidated SCN For Multiple AYs: Bombay HC
The Bombay High Court, Goa Bench has held that the Directorate General of GST...
Indirect Taxes
Pakistan Origin Dry Dates Routed Via UAE To Evade 200% Customs Duty : Court Grants Anticipatory Bail To Importers
The Mumbai Court has granted anticipatory bail to 4 importers namely Ashish Ramesh Chandruwa, Dipika...
Indirect Taxes
Bombay High Court Stays DGFT Notification Reclassifying Roasted Areca Nuts
In a significant relief to importers of roasted areca nuts, the Bombay High Court...
Notification
DGFT Notifies Import Policy on Areca Nuts: Minimum Import Price Fixed at Rs. 351 per Kg
The Directorate of Foreign Trade (DGFT) has amended the import policy for Areca Nuts...
Columns
How much does a CBI officer earn?Â
Entry-level CBI Sub-Inspector (recruited via SSC CGL) is placed on Pay Level 7 of...
GST
Leasing Out Of Premises To Educational Institution For Imparting Higher Education Attracts GST: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that leasing out of...
GST
Minimum Guaranteed off-take charges Is In The nature of Liquidated Damages, No GST Payable: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that Minimum Guaranteed Off-take...
GST
Fly Ash Bricks Are Not Eligible For Exemption Or Reduced GST Rate: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that fly ash bricks...
GST
5% GST Payable On Rice Bran Oil: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that 5% GST is...
Notification
Govt. Revises Tariff Values for Gold, Silver, and Key Commodities under Customs Act
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance,...
GST
Diwali Festivities | ICAI President Requests CBIC to Extend GSTR-3B Filing Deadline for September 2025
The Institute of Chartered Accountants of India (ICAI) has formally requested the Central Board...
Indirect Taxes
Customs Dept. Can’t Hold Seized Gold Indefinitely, Orders Release to Iranian Passenger: Delhi HC
The Delhi High Court has held that the customs department cannot hold seized gold...
Latest articles
Direct Tax
Foreign Parent Company Doesn’t Bar S. 80-IA Deduction: Bombay High Court Quashes Reassessment Against Port Operator
The Bombay High Court has quashed reassessment proceedings initiated against an Indian port infrastructure...
Other Laws
Finance Ministry’s Commodity Derivatives Framework Survives Judicial Scrutiny: Bombay HC Upholds MCX’s Negative Price Settlement
The Bombay High Court has upheld the validity of the Multi Commodity Exchange of...
GST
Single SCN for Multiple FY Illegal: Calcutta High Court Quashes Rs. 10.97 Crore GST DemandÂ
The Calcutta High Court has held that the GST Department cannot issue a single...
Columns
EPFO Portal Temporarily Unavailable Due to Major Database Upgrade
The Employees' Provident Fund Organisation (EPFO) has announced the temporary unavailability of its Passbook...