Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![No Omission or Non-disclosure on Part of Assessee: Bombay HC Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Omission-Non-disclosure-on-Part-of-Assessee-Bombay-HC-Quashes-Re-Assessment-Non-disclosure-Re-Assessment-Bombay-High-Court-taxscan.jpeg "No Omission or Non-disclosure on Part of Assessee: Bombay HC Quashes Re-Assessment [Read Order]")
No Omission or Non-disclosure on Part of Assessee: Bombay HC Quashes Re-Assessment [Read Order]
The Bombay High Court quashed re-assessment on no omission or non-disclosure on the part of the assessee, Mukand Limited. The Petitioner has filed...
![Vehicle cannot be Seized by Customs Department on Mere Apprehension of Usage for Transporting Smuggled Goods: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Vehicle-Seized-by-Customs-Department-on-Mere-Apprehension-Usage-for-Transporting-Smuggled-Goods-Kerala-HC-TAXSCAN.jpg "Vehicle cannot be Seized by Customs Department on Mere Apprehension of Usage for Transporting Smuggled Goods: Kerala HC [Read Order]")
![No Discharge of Onus to Substantiate Claim of Deduction under Income from Other Sources with Required Documents Evidence: ITAT Restores Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/claim-income-from-other-sources-documents-evidences-ITAT-AO-TAXSCAN.jpeg "No Discharge of Onus to Substantiate Claim of Deduction under Income from Other Sources with Required Documents Evidence: ITAT Restores Matter to AO [Read Order]")
![Allegation of Wrong Availement of Cenvat Credit on Ineligible Services: CESTAT remands back matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Allegation-Wrong-Availement-Cenvat-Credit-Ineligible-Services-CESTAT-matter-TAXSCAN.jpg "Allegation of Wrong Availement of Cenvat Credit on Ineligible Services: CESTAT remands back matter [Read Order]")
![Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation not under BAS, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-of-Purchase-and-Sale-of-Liquor-by-Rajasthan-State-Beverages-Corporation-BAS-Taxable-CESTAT-TAXSCAN.jpg "Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation not under BAS, not Taxable: CESTAT [Read Order]")
Mere Use of Commission in Clause of Payment do not Mean Commission was Paid by Seller: CESTAT Quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that mere use of commission in clause of payment doesnot mean...
![Mere Use of Commission in Clause of Payment do not Mean Commission was Paid by Seller: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Use-of-Commission-in-Clause-of-Payment-Clause-of-Payment-Use-of-Commission-Commission-was-Paid-by-Seller-CESTAT-Quashes-Service-Tax-Demand-Commission-taxscan.jpg "Mere Use of Commission in Clause of Payment do not Mean Commission was Paid by Seller: CESTAT Quashes Service Tax Demand [Read Order]")
![Secured Creditor has Priority Over Government Dues Under SARFAESI Act:Â Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Secured-Creditor-Priority-Over-Government-SARFAESI-Act-Bombay-HC-TAXSCAN.jpg "Secured Creditor has Priority Over Government Dues Under SARFAESI Act:Â Bombay HC [Read Order]")
No Appeal Before Commissioner of Customs When Correctness of Order has been Examined by High Court: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no appeal can be filed before the Commissioner of Customs when correctness of order has been...
![No Appeal Before Commissioner of Customs When Correctness of Order has been Examined by High Court: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appeal-Commissioner-of-Customs-Customs-Correctness-of-Order-Order-High-Court-CESTAT-taxscan.jpg "No Appeal Before Commissioner of Customs When Correctness of Order has been Examined by High Court: CESTAT [Read Order]")
Principal Manufacturer not Filing Requisite Undertaking Jurisdictional Authority, Job Worker Liable to Pay Excise Duty: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Principal Manufacturer not filing requisite undertaking jurisdictional authority, job worker...
![Principal Manufacturer not Filing Requisite Undertaking Jurisdictional Authority, Job Worker Liable to Pay Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Principal-Manufacturer-Filing-Requisite-Undertaking-Jurisdictional-Authority-Jurisdictional-Authority-Pay-Excise-Duty-Excise-Duty-CESTAT-taxscan.jpg "Principal Manufacturer not Filing Requisite Undertaking Jurisdictional Authority, Job Worker Liable to Pay Excise Duty: CESTAT [Read Order]")
Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court observed that the Scrutiny of Returns not an essential condition for initiating proceedings to demand tax under Andhra Pradesh Goods and Services Act, 2017 (APGST Act). ...
![Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/scrutiny-of-Returns-Initiating-Proceedings-Demand-Tax-APGST-Act-Andhra-Pradesh-HC-Scrutiny-of-Returns-not-Essential-Andhra-Pradesh-High-Court-taxscan.jpg "Scrutiny of Returns not Essential for Initiating Proceedings to Demand Tax under APGST Act: Andhra Pradesh HC [Read Order]")
Subsidy Received by Nestle India as Incentive to Establish Industrial Unit is Capital receipt, Cannot be Adjusted Against Block of Assets: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that the Subsidy received by Nestle India, the assessee as incentive to establish industrial unit is Capital receipt and cannot be adjusted...
![Subsidy Received by Nestle India as Incentive to Establish Industrial Unit is Capital receipt, Cannot be Adjusted Against Block of Assets: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Subsidy-Received-by-Nestle-India-Nestle-India-Subsidy-Received-Incentive-to-Establish-Industrial-Unit-is-Capital-receipt-Block-of-Assets-Delhi-Highcourt-taxscan.jpg "Subsidy Received by Nestle India as Incentive to Establish Industrial Unit is Capital receipt, Cannot be Adjusted Against Block of Assets: Delhi HC [Read Order]")
![CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-allows-Cenvat-Credit-Sugar-Cess-paid-CVD-Import-Raw-Sugar-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Sugar Cess paid as CVD on Import of Raw Sugar [Read Order]")