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
Software Payments Not Taxable As Royalty: Delhi HC
The Delhi High Court has dismissed appeals filed by the Income Tax Department against Singapore-based company Veritas Storages Singapore Pte. Ltd., while reiterating the legal position that consideration received for resale or use of computer software cannot automatically be treated as “royalty” taxable in...
Other Laws
Students Shifted From Failed Private Medical College Cannot Claim Government-Rate MBBS Fees Indefinitely: Supreme Court
The Supreme Court has delivered a significant judgment resolving the long-pending dispute arising out of the collapse of recognition of Sardar Rajas Medical College, Hospital and Research Centre (SRMCH), Odisha, and the subsequent relocation of MBBS students to other private medical colleges. The bench of...
Keep exploring
Indirect Taxes
Mumbai Customs Seize Cocaine Hidden in ‘Artificial Flowers & Cards’ Consignment at Airport Cargo Terminal
The Airport Special Cargo unit of Mumbai Customs (Zone III) has successfully intercepted a...
Indirect Taxes
Customs Act | Penalty Can Be Levied Only If Goods Are Liable To Confiscation: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
GSTR-1 Filing Glitch: Taxpayers with Only B2C Supplies Face HSN Summary Hurdle
Several GST taxpayers making only B2C supplies are facing avoidable issues while filing Table...
Direct Tax
Taxpayer Declared More Tax Than Due, Still Denied SVLDRS Relief: Bombay High Court Intervenes
In a classic case where the taxpayer has declared more tax than due under...
Book Reviews
CA Ritesh Arora’s GST Gavel is the Litigator’s New Bible
In a time when GST litigation and indirect tax jurisprudence are becoming increasingly complex,...
Other Laws
Delhi High Court Reserves Order in Kairosoft AI vs BSE, SEBI Case; Surveillance Norms Under Legal Spotlight
The Delhi High Court has reserved its verdict in a significant legal tussle between...
International Taxation
Federal Appeals Court Revives Trump-Era Tariffs, Sets Stage for Landmark Showdown on Presidential Trade Powers [READ ORDER]
The United States Court of Appeals for the Federal Circuit has granted the federal...
GST
President’s Personal Bank Account Can’t Be Freezed For Club’s Tax Liability: Madras High Court
The Madras High Court has held that the president’s personal bank account can’t be...
Other Laws
Real Estate Developer Not Liable to Pay Homebuyer’s Bank Loan Interest for Delay in Flat Delivery; Only Principal, Compensation Payable: Supreme Court
The Supreme Court has held that the real estate developer is not liable to...
GST
Refund Of Unutilized GST ITC On Closure Of Business Allowed: Sikkim High Court
The Sikkim High Court has allowed the refund of unutilized input tax credit (ITC)...
Notification
FM Sitharaman Chairs 29th FSDC Meeting in Mumbai; Calls for Faster Refunds and Seamless KYC Across Financial Sector
Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman, chaired the 29th meeting...
GST
Supreme Court’s Sanjay Jain Verdict May Trigger Bail Rush Among GST Accused
A recent Supreme Court order granting bail to Sanjay Jain—an accused in a case...
Latest articles
Direct Tax
Software Payments Not Taxable As Royalty: Delhi HC
The Delhi High Court has dismissed appeals filed by the Income Tax Department against...
Other Laws
Students Shifted From Failed Private Medical College Cannot Claim Government-Rate MBBS Fees Indefinitely: Supreme Court
The Supreme Court has delivered a significant judgment resolving the long-pending dispute arising out...
Indirect Taxes
CESTAT Upholds Penalty On Philips Electronics In Excise Undervaluation Case
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Cashbacks Received On Commercial Credit Card Usage Not Taxable As Service: CESTAT
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...