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
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing allegations of non-cooperation with a company investigation, holding that their claims of having appeared before investigators and furnished the required information must be examined during trial.The bench of Justice H.P....
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized documents must be considered while assessing whether a taxpayer has discharged the burden of proving eligibility for input tax credit (ITC). However, the Bench of Justice Anil Kshetarpal and Justice Bharat...
Keep exploring
Direct Tax
CBDT’s Revised Rs. 2 Crore Tax-Appeal Limit Applies to Pending Cases; Later Exceptions Can’t Operate Retrospectively: Bombay High Court
The Bombay High Court has disposed of an Income Tax Department appeal involving a...
Direct Tax
Reassessment Beyond 3 Years Requires PCCIT Sanction: ITAT Quashes Notice Approved by CIT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Stamp Duty Value Must Be Determined on Property Allotment Date If Part-Payment Made Through Banking Channel: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
S. 143(2) Notice Issued by ITO Beyond Rs. 30 Lakh Pecuniary Limit Invalid: ITATÂ
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an income...
Direct Tax
Reassessment Notice Issued Without Principal Chief Commissioner’s Approval Invalid: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
1 Month Delay in E-Verifying Income Tax Return Due to Portal Glitches Can’t Deny Old Tax Regime Benefits: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an adjustment...
Direct Tax
Black Money Act Penalty Not Automatic: ITAT Deletes Rs. 70 Lakh Penalty for Non-Disclosure of German Bank Account
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...
Direct Tax
Reassessment Beyond 3 Years Invalid Where Escaped Income Is Below Rs. 50 Lakh: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings...
Direct Tax
Ad Hoc 12.5% Profit Estimate Can’t Survive When Disputed Purchases Earned Higher Margin: ITAT Deletes Bogus Purchase Addition
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax
Finance Act 2023’s 2 Month Form 9A Deadline Can’t Apply Retrospectively to AY 2019-20: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the...
Direct Tax
Reassessment Beyond 4 Years Invalid Without Finding of Taxpayer’s Failure to Make Full Disclosure: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
Reassessment Additions Must Arise From Recorded Reasons: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that additions...
Latest articles
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
Direct Tax
Capital Addition Can’t Be Taxed on Assumptions in Reassessment: Allahabad HC
The Allahabad High Court has upheld the deletion of a ₹2.73 crore addition made...
GST
GST Appeal Can’t Be Rejected Without Addressing Taxpayer’s Grounds: Allahabad HC
The Allahabad High Court has set aside an appellate order concerning cancellation of GST...