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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Company & PMLA
Supreme Court Criticizes ED’s “Pattern” of Unsupported Allegations in Chhattisgarh Liquor Scam Case
In a sharp rebuke to the Enforcement Directorate (ED), the Supreme Court observed a...
GST
GST Payable At The Time Of Issuance Of Invoice Or Receipt Of Payments Of Annuity, Whichever Is Earlier: Andhra Pradesh High CourtÂ
The Andhra Pradesh High Court has held that GST is payable at the time...
GST
Himachal Pradesh High Court Dismisses Retired IAS Officer Pea Challenging Notification Relaxing Eligibility For GSTAT Technical Member Appointment
The Himachal Pradesh High Court has Dismissefdthe Retired IAS Officer, Amit Kashyap’s peition challenging...
Indirect Taxes
Allegation Of Non-Verification Of Physical Premises Of Importer Not Sufficient To Fasten Customs Broker With Penalty: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Service Recipient Liable to Pay Service Tax On Legal Fee Under RCM: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
No GST Payable On These 9 Activities Of Municipality: AARÂ
The Tamil Nadu Authority of Advance Ruling has held that no Goods and Service...
Columns
What’s Left In CA Profession? UDINs Sold for Rs. 1,000, Tax Audits Done for Rs. 2,500 Without Verification
In a recent post on X (formerly Twitter), Chartered Accountant Dinesh Wadera highlighted alarming...
GST
IOCL Not Entitled To Collect GST From LPG Distributors On Penalty Imposed For Non-Attendance Of Leakage Complaint: Kerala High CourtÂ
The Kerala High Court has held that Indian Oil Corporation Limited (IOCL) is not...
Indirect Taxes
Rebate Allowed As No Cenvat Credit Availed on Inputs Used in Exported Goods: Bombay High Court
The Bombay High court has allowed the rebate as no cenvat credit availed on...
Notification
CA Urges CBIC to Intervene Over Alleged Misuse of Section 74 CGST by Delhi CGST Officers [READ LETTER]
CA Rakesh Garg has urged the Central Board of Indirect Taxes and Customs (CBIC)...
Company & PMLA
ED Seizes Incriminating Evidence in Ansal API Money Laundering Case During Multi-City Raids
The Enforcement Directorate (ED) has seized multiple incriminating documents and digital devices during search...
GST
Delhi CM Rekha Gupta Urges for a Faceless GST System, Highlights Rs. 80,000 Crore in Pending Dues
Delhi Chief Minister Rekha Gupta on Saturday called for a more transparent and "faceless"...
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...