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
Judicial Orders Blocking TDS Override S. 201 Default: ITAT Deletes Tax Demand on LTC Payments Involving Foreign Travel
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has held that branches of a...
Direct Tax
BSNL VRS Compensation Fully Exempt U/S 10(10B): ITAT
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench has held that compensation received by...
Direct Tax
Pre-Commencement Business Expenses Deductible Once Business Is Set Up: ITAT
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has held that expenses incurred during...
Direct Tax
S. 80P(4) No Bar to Deduction on Interest Earned From Co-operative Bank: ITAT
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has held that interest earned by...
Direct Tax
Dept. Can’t Fully Disbelieve Hospital’s Higher Cash Receipts During Demonetisation: ITAT Restricts Rs. 1.80 Crore Addition to Rs. 5 Lakh
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has substantially restricted an...
Direct Tax
S. 292C Presumption Can’t Rest on ‘Half-Baked Enquiries’: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench “A”, has deleted an addition of...
Direct Tax
AO Can’t Reject DCF Valuation by Comparing Projections With Actual Results: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench “B”, has held that an Assessing...
Direct Tax
Later Supreme Court Ruling Can’t Validate Earlier S. 143(1) Adjustment on Debatable PF/ESI Issue: ITAT
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that employees’...
GST
GST Demand Can’t Be Confirmed Under Valuation Rule Different From One Invoked in SCN : Gujarat High Court
The Gujarat High Court has quashed a GST show cause notice and consequential adjudication...
Indirect Taxes
COREX Technology Functionally Equivalent to Blast Furnace; Anti-Dumping Duty Exemption Can’t Be Denied for Earlier Period: Karnataka High Court
The Karnataka High Court has held that manufacturers of pig iron and steel employing...
GST
Retrospective GST Amendments Warrant Reconsideration of ITC Denied U/s 16(4): Rajasthan High Court
The Rajasthan High Court has partly allowed a writ petition concerning denial of Input...
GST
Mere Misclassification of Eligible ITC Across IGST, CGST, SGST Heads Can’t Sustain Tax Demand: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT) has held that a demand for...
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...