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.
Detention Charges are Operational Debts under IBC: NCLT
The Mumbai Bench of the National Company Law Tribunal ( NCLT ) observed that the detention charges is operational debt under the Insolvency and...
Legitimacy of Income Not Established when Investment made from Share Premium Without Noticeable Business Activity: Calcutta HC [Read Order]
The Calcutta High Court observed that the legitimacy of income not established when investment made from share premium without noticeable business activity. The assessee filed the return of income...
![Legitimacy of Income Not Established when Investment made from Share Premium Without Noticeable Business Activity: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Calcutta-high-court-Business-activity-and-share-premium-investment-business-activities-TAXSCAN.jpg "Legitimacy of Income Not Established when Investment made from Share Premium Without Noticeable Business Activity: Calcutta HC [Read Order]")
![Excise Policy Case: Delhi HC resends Amit Arora to Tihar Jail on being Clinically Stable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-High-Court-Delhi-excise-policy-case-Amit-Arora-Tihar-Jail-Amit-Arora-case-TAXSCAN.jpg "Excise Policy Case: Delhi HC resends Amit Arora to Tihar Jail on being Clinically Stable [Read Order]")
Order Freezing Bank Accounts not to Remain in Force Sixty Days from Date of Order under Sub-Section (8-A) to Section 132 of Income Tax Act: Delhi HC [Read Order]
The Delhi High Court observed that the order freezing bank accounts not to remain in force for more than sixty days from date of order under sub-section (8-A) to Section 132 of the Income Tax Act,...
![Order Freezing Bank Accounts not to Remain in Force Sixty Days from Date of Order under Sub-Section (8-A) to Section 132 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-high-court-freezing-of-bank-accounts-Income-tax-acts-Section-132-TAXSCAN.jpg "Order Freezing Bank Accounts not to Remain in Force Sixty Days from Date of Order under Sub-Section (8-A) to Section 132 of Income Tax Act: Delhi HC [Read Order]")
![Right of DRI to issue SCN: Delhi HC restores Appeals before CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Right-of-DRI-issue-SCN-Delhi-HC-Appeals-CESTAT-taxscan.jpg "Right of DRI to issue SCN: Delhi HC restores Appeals before CESTAT [Read Order]")
Case Transfer to another AO not Permissible without Decentralization order u/s 127 of Income Tax Act on Centralization of Case: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that case transfer to another Assessing Officer (AO) not permissible without decentralization order under Section 127 of the Income Tax Act, 1961 on...
![Case Transfer to another AO not Permissible without Decentralization order u/s 127 of Income Tax Act on Centralization of Case: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-High-Court-127-of-Income-Tax-Act-on-Centralization-of-Case-ncome-Tax-Tax-news-taxscan.jpg "Case Transfer to another AO not Permissible without Decentralization order u/s 127 of Income Tax Act on Centralization of Case: Delhi HC [Read Order]")