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.
Supreme Court
Pre-Regularisation Service Must Count for Pension; Employees Can Choose Old Pension Scheme: Supreme Court
The Supreme Court has held that service rendered by employees on a contractual, ad hoc, daily-wage or work-charge basis before regularisation must be counted as qualifying service for pension where the employment was long and substantially continuous.The bench of Justice Prashant Kumar Mishra and...
Supreme Court
No Conviction Under Prevention of Corruption Act Without Proof of Pecuniary Advantage: Supreme Court
The Supreme Court has held that a public servant cannot be convicted under Section 13(1)(d) of the Prevention of Corruption Act, 1988, in the absence of evidence establishing that the accused obtained a valuable thing or pecuniary advantage for himself or another person.The Bench...
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Direct Tax
Predominantly Charitable Trusts Can’t Lose S. 80G Benefit Over Minor Religious Expenditure: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a...
Direct Tax
Cash Deposits Linked to Land Sale Can’t Be Fully Taxed as Unexplained Income: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted substantial relief...
Direct Tax
Bogus Sales Through Accommodation Entries: ITAT Caps Income Addition at 1% GP Estimation
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...
Direct Tax
ITAT Deletes Transfer Pricing Additions on Intra-Group Services, Restores India-Japan DTAA Dividend Tax Issue to AO
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted transfer pricing...
Direct Tax
No PE Without Physical Presence: ITAT Deletes Business Income Addition
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
Socio-Economic Status Relevant While Determining Unexplained Cash Seized During Air Travel: ITATÂ
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has granted partial relief...
Indirect Taxes
Uncorroborated Co-Accused Statement Can’t Sustain Penal Action Against Importer: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Customs Duty Exemption Can’t Be Denied Without Test Report to Support Reclassification: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Stock Discrepancy Alone Can’t Prove Clandestine Removal: CESTAT
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Exporters Entitled to Service Tax Refund Despite Later Inclusion of CHA Services in Refund Scheme: CESTATÂ
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Leasing of Tinting Machines Is ‘Deemed Sale’, CESTAT Quashes Service Tax Demand Against Asian Paints
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Dept. Can’t Deny Refund for Missing Challan in Its Own Records: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Latest articles
Supreme Court
Pre-Regularisation Service Must Count for Pension; Employees Can Choose Old Pension Scheme: Supreme Court
The Supreme Court has held that service rendered by employees on a contractual, ad...
Supreme Court
No Conviction Under Prevention of Corruption Act Without Proof of Pecuniary Advantage: Supreme Court
The Supreme Court has held that a public servant cannot be convicted under Section...
Supreme Court
Related Eyewitnesses’ Testimony Requires Closer Scrutiny When It Bears ‘Ring of Falsity’: Supreme CourtÂ
The Supreme Court has acquitted two persons convicted of murder after finding material discrepancies...
Columns
ONE CLOCK. DIFFERENT SUNSETS – THE IMPORTANCE OF TIME AND SEQUENCE IN NDPS INVESTIGATIONS
The Article "ONE CLOCK. DIFFERENT SUNSETS - THE IMPORTANCE OF TIME AND SEQUENCE IN...