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
Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest accrued on surplus funds received for implementation of the BharatNet Project cannot be treated as taxable income of the implementing agency when such interest is required to be added back...
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹27.75 lakh made under Section 69 of the Income Tax Act, holding that an addition for unexplained investment cannot be sustained solely on the basis of third-party digital data...
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Case Compilation
100 Case Laws On Fake ITC Under GST [Along With Judgement Copy] – PART 4
The 100 Most Significant Judgments on Fake ITC Under GST – Part 4 by...
Columns
Input Service Distribution (ISD) Invoice: A Complete Guide (2025)
With the implementation of the Goods and Services Tax (GST) regime, Input Service Distributor...
GST
GST Amnesty Scheme | GSTN Issues  Advisory On Appeal Withdrawal On Waiver Scheme
The Goods and Service Tax Network (GSTN) has issued the  advisory on appeal withdrawal...
Notification
Mumbai ITAT Regular Benches To Become Non functioning
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has notified that the Regular Benches...
Indirect Taxes
Thiruvananthapuram Customs Seizes Hydroponic Weed and Amphetamine-Laced Chocolates Worth Rs. 40 CroreÂ
The Thiruvananthapuram Customs has seized Hydroponic Weed and Amphetamine-Laced Chocolates worth Rs. 40 Crore.In...
Other Laws
Unregistered Agreement To Sell Admissible As Evidence To Prove Contract In Specific Performance Suit: Supreme Court
The Supreme Court has held that the unregistered agreement to sell is admissible as...
Notification
Delhi ITAT Declares Summer Vacation: Know Dates
The President of Income Tax Appellate Tribunal (ITAT) has declared the summer vacation in...
GST
GST Council To Decide On Compensation Cess On Branded Tobacco Products Export Via Merchant Exporters: Gujarat High Court
The Gujarat High Court has directed the GST Council to decide on compensation cess...
GST
Misuse Of S. 16 By Availing Wrongful ITC Causing Enormous Dent In GST regime: Delhi High Court Imposes Rs. 50K Cost On AccusedÂ
The Delhi High Court has imposed the cost Rs. 50K cost on accused challenging...
Notification
New CJI Justice B. R. Gavai Pays Floral Tributes At The Statues Of Mahatma Gandhi And Babasaheb Ambedkar
The New Chief Justice of India Bhushan Ramkrishna Gavai pays floral tributes at the...
Notification
Chartered Accountants Self-Paced Online Module Examination To Resume From 15 May: ICAI
The Institute of Chartered Accountants of India (ICAI) has notified the resumption of the...
Indirect Taxes
CUSTOMS ACT | Magistrate Can’t Order DRI To Initiate Fresh Revaluation Of Smuggled Goods At Preliminary Stage: Delhi High Court
The Delhi High Court has held that Section 110(1B) of the Customs Act does...
Latest articles
Direct Tax
Interest on Govt. Grant Funds Must Remain Part of Project Corpus, Not Taxable Income: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax
Addition Based on Unverified Third-Party Digital Records Can’t Survive Scrutiny: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
GST
Retrospective Application of BNS Unconstitutional: Allahabad High Court Quashes FIR Against Panchayat Secretary For Non-Deposit Of TDS/GST
The Allahabad High Court has quashed a criminal case registered against a Gram Panchayat...
Direct Tax
Cash Deposits Can’t Be Taxed as Unexplained Money When Supported by Earlier Bank Withdrawals: ITAT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...