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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Other Laws
Bombay High Court Restrains Withdrawal of Bank Funds and Creation of Third-Party Rights Over Attached Assets Pending Adjudication
The Bombay High Court has restrained the withdrawal of bank funds and creation of...
Columns
Invoice and Bank Payment Alone May Not Prove Business Expense; Taxpayers Need Evidence of Actual Goods or Services
Taxpayers claiming substantial expenditure towards subcontracting, freight, consultancy and professional services may need to...
Notification
ICAI Extends MEF 2026-27 Filing Deadline to September 9; No Further Extension to Be Granted
The Institute of Chartered Accountants of India (ICAI) has extended the last date for...
GST
GST System Faces Major Operational Gaps Even After 9 Years; ₹12,000 Crore Reportedly Stuck in 8,000 Cases
Nine years after the rollout of the Goods and Services Tax (GST), several structural...
Direct Tax
TDS Return Filed Within Due Date Rejected Weeks Later: Deductors Question Late Fee for Portal-Side Processing Delay
A serious concern has emerged over the functioning of the new TDS filing and...
Direct Tax
No S. 56(2)(x) Addition Merely Due to Higher Stamp Value on Delayed Registration of Court-Enforced Property Deal: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
Direct Tax
Separate Addition for Demonetisation Cash Deposit Can’t Survive Once Income Is Estimated: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that where...
Direct Tax
TDS Credit Can’t Be Proportionately Denied Merely Due to Form 26AS-Revenue Mismatch: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has restored to the...
Direct Tax
S. 68 Can’t Apply to Loan Receivable Shown as Debit Balance: ITATÂ
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Notification
Exporters to Get Automatic Alerts 60 and 45 Days Before Bank Guarantee Expiry: DGFT
The Directorate General of Foreign Trade (DGFT) has introduced a series of enhanced features...
Direct Tax
Suspicion Over Penny-Stock Price Rise Cannot Sustain S. 68 Addition Without Transaction-Specific Evidence: ITATÂ
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an...
Direct Tax
COVID-19 Transfer Pricing Adjustment Can’t Be Rejected Merely Because Pandemic Affected All Enterprises: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a...
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...