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.
![Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Condition-Precedent-Framing-Income-Tax-Assessment-Madras-HC-TAXSCAN.jpg "Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]")
Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]
In a recent decision the Madras High Court ruled that the notice under Section 143(2) of Income Tax Act, 1961 is a condition precedent for framing of...
![Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-HC-Order-Single-Bench-Directing-Remit-Disputed-Tax-Contravention-Section-CGST-Act-TAXSCAN.jpg "Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]")
![Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Participation-in-Income-Tax-Proceedings-Income-Tax-Proceedings-Calcutta-High-Court-Dismisses-Assessment-Order-Pendency-of-Writ-Petition-Assessment-Order-taxscan.jpg "Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]")
Sub-Classifying Women into Different Categories to Apply Twin Condition under PMLA is Arbitrary: Delhi HC Grants Bail to Preeti Chandra in Unitech Case [Read Order]
A Single Bench of the Delhi High Court granted bail to Preeti Chandra in the Unitech Case and observed that sub-classifying women into different categories to apply twin conditions under the...
![Sub-Classifying Women into Different Categories to Apply Twin Condition under PMLA is Arbitrary: Delhi HC Grants Bail to Preeti Chandra in Unitech Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Twin-Condition-under-PMLA-is-Arbitrary-PMLA-Delhi-High-Court-Grants-Bail-to-Preeti-Chandra-in-Unitech-Case-Unitech-Case-Taxscan.jpg "Sub-Classifying Women into Different Categories to Apply Twin Condition under PMLA is Arbitrary: Delhi HC Grants Bail to Preeti Chandra in Unitech Case [Read Order]")
Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]
A Single Bench of the Kerala High Court recently observed that the appeal Provision of the Central Goods and Services Tax Act, 2017 (CGST) is inbuilt mechanism and impliedly excludes the application...
![Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appeal-Provision-CGST-Act-Inbuilt-Mechanism-Impliedly-Excludes-Application-Limitation-Act-Kerala-HC-TAXSCAN.jpg "Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]")
![CBDT Notifies Scope of e-Appeals Scheme, 2023 u/s 246(6) of Income Tax Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/06/CBDT-e-Appeals-Scheme-Income-Tax-Act-Scope-of-e-Appeals-Scheme-e-Appeals-Scheme-2023-taxscan.jpg "CBDT Notifies Scope of e-Appeals Scheme, 2023 u/s 246(6) of Income Tax Act [Read Notification]")
Power to Grant Bail on Medical Grounds under First Proviso to Section 45(1) of PMLA is Discretionary: Delhi HC Directs Director AIIMS to Constitute Medical Board to Evaluate Medical Condition [Read Order]
In a recent decision the Delhi High Court ruled that the power to grant bail on medical grounds under first proviso to Section 45(1) of the Prevention of Money Laundering Act, 2002 (PMLA) is...
![Power to Grant Bail on Medical Grounds under First Proviso to Section 45(1) of PMLA is Discretionary: Delhi HC Directs Director AIIMS to Constitute Medical Board to Evaluate Medical Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Power-to-Grant-Bail-on-Medical-Grounds-Grant-Bail-Bail-Medical-Grounds-PMLA-Delhi-High-Court-Director-AIIMS-AIIMS-Taxscan.jpg "Power to Grant Bail on Medical Grounds under First Proviso to Section 45(1) of PMLA is Discretionary: Delhi HC Directs Director AIIMS to Constitute Medical Board to Evaluate Medical Condition [Read Order]")
![Delhi Excise Policy Case: Delhi HC grants Interim Bail to Sameer Mahandru under PMLA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Sameer-Mahandru-Bail-Delhi-Excise-Policy-Case-Delhi-HC-grants-Interim-Bail-under-PMLA-TAXSCAN.jpg "Delhi Excise Policy Case: Delhi HC grants Interim Bail to Sameer Mahandru under PMLA [Read Order]")
![Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursable-Expense-Subject-Levy-Service-Tax-CESTAT-TAXSCAN.jpg "Reimbursable Expense not Subject to Levy of Service Tax: CESTAT [Read Order]")
Adopting Values Fixed by Valuation Committee Without Revealing Methodology and Basis Adopted is not Correct: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that adopting values fixed by the Valuation Committee without revealing the methodology and the basis...
![Adopting Values Fixed by Valuation Committee Without Revealing Methodology and Basis Adopted is not Correct: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Valuation-Committee-Without-Revealing-Methodology-Adopting-Values-Fixed-by-Valuation-Committee-CESTAT-taxscan.jpg "Adopting Values Fixed by Valuation Committee Without Revealing Methodology and Basis Adopted is not Correct: CESTAT [Read Order]")