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.
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing allegations of non-cooperation with a company investigation, holding that their claims of having appeared before investigators and furnished the required information must be examined during trial.The bench of Justice H.P....
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized documents must be considered while assessing whether a taxpayer has discharged the burden of proving eligibility for input tax credit (ITC). However, the Bench of Justice Anil Kshetarpal and Justice Bharat...
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Direct Tax
Contract Notes Are Primary Evidence in Penny Stock Transactions: ITAT Restores ₹1.94 Crore Bogus LTCG Addition for Fresh Examination
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has restored a ₹1.94...
Direct Tax
CIT(A) Must Reconsider 1,292-Day Delay After Accounting for Supreme Court’s COVID Limitation Relief: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai, has restored an income tax appeal involving...
Notification
CBIC Launches NAC Portal to Curb Divergent Customs Assessment Practices Across India
The Central Board of Indirect Taxes and Customs (CBIC) has launched a common digital...
Direct Tax
Separate Additions for Cash Deposits and Business Expenses Unjustified When Income Taxed U/s 44AD: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that cash deposits forming...
Direct Tax
Interest on Enhanced Compensation for Compulsory Acquisition of Agricultural Land Not Taxable as ‘Other Sources’: ITAT Mumbai
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that interest...
Direct Tax
Unauthenticated WhatsApp Chats and Third-Party Statement Can’t Prove Cash Payment for Property: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...
Direct Tax
Waiting for Favourable Ruling Is Not ‘Sufficient Cause’: ITAT Refuses to Condone 11 Years Delay To Former Cricketer
The Income Tax Appellate Tribunal (ITAT), Mumbai, has refused to condone a delay of...
Indirect Taxes
CENVAT Credit Available on Group Mediclaim and Personal Accident Insurance Provided to Employees: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that CENVAT...
Indirect Taxes
Service Tax Can’t Be Levied on Composite Works Contracts Before June 1, 2007: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that composite...
Indirect Taxes
Women’s Collective Organising Members for Direct Employment Is Not a Manpower Supply Agency: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that an...
Indirect Taxes
Composite Canal Repair Contracts Involving Supply of Materials Can’t Be Taxed as Maintenance Service: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that repair,...
Indirect Taxes
Restricted Second-Hand Imports Can’t Be Absolutely Confiscated Without Specific Reasons: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that imported...
Latest articles
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
Direct Tax
Capital Addition Can’t Be Taxed on Assumptions in Reassessment: Allahabad HC
The Allahabad High Court has upheld the deletion of a ₹2.73 crore addition made...
GST
GST Appeal Can’t Be Rejected Without Addressing Taxpayer’s Grounds: Allahabad HC
The Allahabad High Court has set aside an appellate order concerning cancellation of GST...