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.
Columns
Section 96 of RFCTLARR Act Overrides Tax Ambiguity: CBDT Clarifies Compensation for Acquired Land Not Taxable
The tax treatment of compensation received on compulsory acquisition of land under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLARR Act) received significant clarity after the Central Board of Direct Taxes (CBDT) issued Circular No. 36/2016...
Notification
President Promulgates Income Tax Amendment Ordinance, 2026; Exempts FIIs and BIS from G-Sec Tax Liabilities
The President of India has promulgated the Income-tax (Amendment) Ordinance, 2026 (No. 2 of 2026). Published in an extraordinary edition of the Gazette of India today by the Ministry of Law and Justice, the legislative intervention introduces sweeping tax exemptions on interest income and...
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Columns
GST on Online Gaming: Does the Supreme Court Judgment Leave Unanswered Questions?
The recent Supreme Court judgment upholding the GST framework applicable to online gaming, betting...
Direct Tax
S. 54F Exemption on All 50 Flats Received Under JDA: ITAT
In a significant ruling on capital gains taxation arising from Joint Development Agreements (JDAs),...
Indirect Taxes
Can Service Tax Be Levied on Villas in Gated Community Merely Because They Share Common Amenities? CESTAT Says No
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Is Service Tax Payable on Rent Earned From Commercial Shops Located Within Church Premises After July 1, 2012? CESTAT
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Direct Tax
Reassessment Notice Beyond Limitation Invalid Even After Excluding Assessee’s Reply Period: Delhi HC
The Delhi High Court has quashed a reassessment notice issued under Section 148, holding...
Direct Tax
Can Income Tax Dept. Reopen Assessment Through Rectification After Granting Immunity U/S 270AA? ITAT Says No
The Income Tax Act, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT)...
Direct Tax
LTCG Deduction Be Denied Merely Because Sale Deed Was Registered After 2 Years? ITAT Says No
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that Long...
Indirect Taxes
Can Interest Be Waived on Delayed Service Tax Payment by a Govt. Dept.? CESTAT Says No
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Does Failure to Meet EPCG Export Obligation Attract Penalty If Imported Assets Are Auctioned by Banks? CESTAT Ans.
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New...
Indirect Taxes
DRI Seizes Nearly 105 Kg Ganja in Bihar; Two Held in Major Anti-Narcotics Operation
In a significant crackdown on drug trafficking, the Directorate of Revenue Intelligence (DRI) has...
Columns
EPFO Pension and Form 10C: FAQs Every EPF Member Should Know
The Employees' Provident Fund Organisation (EPFO) administers one of India's largest social security schemes...
Other Laws
Can Google, Indian Kanoon and Online Publications Continue Displaying Acquitted Persons’ Records? Delhi High Court Sets Legal Test
The Delhi High Court has held that the “Right to Be Forgotten” is a...
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Columns
Section 96 of RFCTLARR Act Overrides Tax Ambiguity: CBDT Clarifies Compensation for Acquired Land Not Taxable
The tax treatment of compensation received on compulsory acquisition of land under the Right...
Notification
President Promulgates Income Tax Amendment Ordinance, 2026; Exempts FIIs and BIS from G-Sec Tax Liabilities
The President of India has promulgated the Income-tax (Amendment) Ordinance, 2026 (No. 2 of...
Other Laws
SEBI Probes Rajesh Exports Over Revenue Misrepresentation; Company Denies Allegations
Rajesh Exports Ltd., one of India's best-known gold refining and jewellery manufacturing companies and...
Columns
RBI Keeps Repo Rate at 5.25%: Impact on Loans, EMIs and Savings
The Reserve Bank of India (RBI) has kept the benchmark repo rate unchanged at...