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
S. 263 Can’t Be Invoked Where AO Adopted a Plausible View After Inquiry: ITAT
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an appeal challenging a revision order passed under Section 263 of the Income Tax Act, holding that the Principal Commissioner of Income Tax (PCIT) was not justified in reopening issues relating...
Direct Tax
PCIT Can’t Invoke S. 263 Merely Due to Different View on Survey Disclosure in Limited Scrutiny Assessment: Gujarat High Court
The Gujarat High Court has held that the Principal Commissioner of Income Tax (PCIT) cannot revise an assessment order merely because he disagrees with the Assessing Officer’s view, particularly in cases selected for limited scrutiny under the Computer Aided Scrutiny Selection (CASS) mechanism. The bench...
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Direct Tax
MPID Act Overrides Income Tax, PMLA Claims: Bombay High Court Upholds Release of Seized Rs. 60 Crore for Investor RepaymentÂ
The Bombay High Court while upholding the release of seized Rs. 60 Crore for...
Company & PMLA
NCLT Allows Reliefs to Successful Bidder in Going Concern Sale of Company Under Liquidation
The National Company Law Tribunal (NCLT), Ahmedabad Bench, has granted reliefs and concessions to...
Columns
Evidence Obtained During Illegal Search Is Not Automatically Inadmissible – Know The SC Judgement
The Evidence collected during an illegal or unlawful search is not automatically inadmissible, and...
Notification
Taxpayers Receive Incorrect ‘Significant Transactions’ Emails Under Advance Tax e-Campaign: Income Tax Dept.Â
The Income Tax Department of India has issued a clarification after several taxpayers reported...
Notification
Centre Bars Consumers with Piped Natural Gas from Holding Domestic LPG Connections
The Ministry of Petroleum and Natural Gas has issued a notification prohibiting individuals who...
Notification
Asset Tokenisation (Regulation) Bill, 2026 Introduced in Parliament
Raghav Chadha, Member of Parliament from the Aam Aadmi Party, has introduced a Private...
GST
E-Way Bill Minimum Distance Limit in India: State-Wise List
The E-Way Bill (Electronic Way Bill) is a mandatory document required under GST for...
Columns
Transfer Of ITC From One GST To Another Under Same PAN In Different States
A person having multiple places of business in a State or Union territory may...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 14, 2026
Here’s the Tax Law Daily Bulletin for March 14, 2026.GSTGUJARAT HIGH COURT SEEKS STATUS...
Indirect Taxes
Excise Dept. Failed To Establish Pouch Packing Machines Used For Manufacturing Gutka Installed And Operational Prior To May 2011: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench held that the...
Indirect Taxes
Despatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that...
Indirect Taxes
Value of Land Can’t Be Included in Taxable Value for ‘Club or Association Service’: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that...
Latest articles
Direct Tax
S. 263 Can’t Be Invoked Where AO Adopted a Plausible View After Inquiry: ITAT
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed an...
Direct Tax
PCIT Can’t Invoke S. 263 Merely Due to Different View on Survey Disclosure in Limited Scrutiny Assessment: Gujarat High Court
The Gujarat High Court has held that the Principal Commissioner of Income Tax (PCIT)...
GST
Telangana High Court Restores GST Appeal Withdrawn Due to Alleged Filing Error
The Telangana High Court has set aside an appellate order that treated a Goods...
Direct Tax
ITAT Allows Full Deduction of Debenture Discount
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the Revenue’s...