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.

ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC 

The Allahabad High Court has held that the Income Tax Appellate Tribunal’s power under Section 254(2) of the Income Tax Act, 1961 is confined to correcting only “mistakes apparent from the record” and cannot be invoked for reopening or re-arguing issues requiring elaborate examination...

Delayed Payment Charges On Stock Broking Advances Are Interest, Not Taxable Service: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that delayed payment charges collected by a stock broker from clients for delayed settlement of share purchase amounts cannot automatically be treated as consideration for “tolerating an act” under...
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CESTAT Weekly Flashback: 30 March To 5 April 2025

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) weekly flashback for the period  30...

Indirect Tax Weekly Flashback: 30 March To 5 April 2025

Indirect tax weekly flashback for the period  30 March to 5 April 2025.Supreme CourtSupreme...

Allahabad High Court Slaps Rs. 19.22 Lakh Compensation On NOIDA for GST Return Filing Error in Property Owner’s GSTR-3B

The Allahabad High Court has slapped Rs. 19.22 Lakh compensation on New Okhla Development...

STAR Tax Summit 2025 to Convene Leading Tax Experts at NDMC Convention Centre, New Delhi

The Society for Tax Analysis & Research (STAR) is set to host the highly...

No GST On Goods Lost In Transit: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that no goods and Service...

ITC Not Available On Share Buyback Expenses: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit...

No GST Exemption On Supply Of Dredging Services To Gujarat Maritime Board: AAR

The Gujarat Authority of Advance Ruling (AAR) has held that no Goods and Service...

ITC Available on Canteen Services for Factory Employees, Limited to Employer’s Cost Share: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC)...

Prithviraj Sukumaran Faces Fresh Income Tax Scrutiny Over Movie Earnings; ED Probes Producer Gokulam Gopalan

The Income Tax (I-T) department has issued a new notice to actor-director Prithviraj Sukumaran,...

NEW DEVELOPMENT IN JUSTICE YASHWANT VARMA CASE: Committee Records Statements of Top Police Officers

In a key development in the probe into the recovery of cash from the...

GST Show Cause Notices and Orders Without Proper Officer’s Signature Cannot Withstand Judicial Scrutiny: Telangana High Court

The Telangana High Court has held that the Goods and Service Tax (GST) Show...

F&O Trader Faces Rs. 25 Lakh Loss, Recovers ₹15 Lakh from Broker — Here’s How to File It in Your ITR Under Indian Tax...

In a recent case reflective of the risks and nuances of derivatives trading, an...

Latest articles

ITAT Rectification Power U/s 254(2) Can’t Be Used To Re-Argue Merits: Allahabad HC 

The Allahabad High Court has held that the Income Tax Appellate Tribunal’s power under...

Delayed Payment Charges On Stock Broking Advances Are Interest, Not Taxable Service: CESTAT

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Mixed Iron Ore Consignments To Be Treated As Iron Ore Fines: CESTAT 

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit

The Punjab and Haryana High Court has held that the blocking of Input Tax...