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...
Keep exploring
GST
GSTAT Rules, 2025: A Transformative Leap in Tax Adjudication
The absence of a dedicated and operational appellate forum under the Goods and Services...
Columns
What to Do When You Receive a GST Notice?
Receiving a GST notice can be concerning, but it's essential to handle it promptly...
GST
GST Dept. to Share Relied Upon Documents In Rs. 172 Crore ITC Fraud Case Involving Goods-less Invoices: Delhi HC
The Delhi High Court has directed the Goods and Service Tax Department (GST) to...
Indirect Taxes
Delhi High Court Declines to Entertain Customs Dept’s Appeal Over Rs. 57K Drawback Dispute, Cites Negligible Quantum
The Delhi High Court has declined to entertain the appeal filed by the customs...
Indirect Taxes
Dept. Not at Fault as Assessee Failed to Check Portal, Didn’t Respond to Show Cause Notice: Delhi High Court
The Delhi High Court has held that the department is not at fault as...
Company & PMLA
PMLA | Delhi High Court Grants Bail To CA Accused Of Betraying Professional Commitments By Vitiating Legal Process Of NCLT
The Delhi High court has granted bail to a Chartered Accountant (CA) accused of...
Tax Experts
Know A.R.S. Kumar, The Newly Appointed Principal Chief Commissioner
Recently, the President of India has approved the empanelment and promotion of A. R....
GST
Revenue Sharing Agreement Under Judicial Scrutiny: Bombay HC Grants Interim Relief On GST Demand For Development Rights
The Bombay High Court has granted the interim relief on the Goods and Service...
Notification
DGFT Revises Framework for Stock & Sale Authorization Of SCOMET Items
The Directorate General of Foreign Trade (DGFT) has has amended Paragraph 10.10 of the...
Notification
A. R. S. Kumar Promoted as Principal Chief Commissioner: CBIC
The President of India has approved the empanelment and promotion of A. R. S....
GST
Penalty For GST Evasion Can Be Imposed On ‘Any Person’ – Taxable Or Non-Taxable: Delhi High CourtÂ
The Delhi High Court held that the penalty for GST evasion under Section 122(1A)...
Company & PMLA
PMLA Accused Entitled To Unrelied Documents Seized by ED: Supreme Court
The Supreme Court has held that accused persons are entitled to a list of...
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...