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.
![Bombay HC upholds Provisions to Levy GST on Intermediaries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-on-Intermediaries-GST-Levy-GST-on-Intermediaries-Levy-GST-Bombay-High-Court-taxscan.jpg "Bombay HC upholds Provisions to Levy GST on Intermediaries [Read Order]")
Bombay HC upholds Provisions to Levy GST on Intermediaries [Read Order]
A Division Bench of the Bombay High Court upheld the provisions to levy Goods and Service Tax (GST) on intermediaries. The petitioner in the...
![Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-is-Appealable-Order-Calcutta-HC-Dismisses-WP-HC-TAXSCAN.jpg "Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]")
![Audit on Selected Basis Undermines Purpose of Departmental Audit: CESTAT quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Audit-on-Selected-Basis-Undermines-Purpose-of-Departmental-Audit-CESTAT-quashes-Customs-Duty-Demand-TAXSCAN.jpg "Audit on Selected Basis Undermines Purpose of Departmental Audit: CESTAT quashes Customs Duty Demand [Read Order]")
![CBDT Notifies Conditions u/s 10(23FE) for Tax Exemption to Ontario Fund [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/06/Tax-Exemption-to-Ontario-Fund-TAXSCAN.jpg "CBDT Notifies Conditions u/s 10(23FE) for Tax Exemption to Ontario Fund [Read Notification]")
Gratuity is to be Calculated from the date on which it becomes Payable and not from the date of Disbursement: Kerala HC [Read Order]
In a major decision, the Kerala High Court observed that the gratuity is to be calculated from the date on which it becomes payable and not from the date of disbursement. The petitioner, Rajendra...
![Gratuity is to be Calculated from the date on which it becomes Payable and not from the date of Disbursement: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Gratuity-is-to-be-Calculated-from-the-date-on-which-it-becomes-Payable-Gratuity-Kerala-High-Court-Disbursement-Taxscan.jpg "Gratuity is to be Calculated from the date on which it becomes Payable and not from the date of Disbursement: Kerala HC [Read Order]")
![Service Tax under BAS not Leviable Incentives from Manufacturer for Sale of Cars: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-under-BAS-Leviable-Incentives-from-Manufacturer-for-Sale-of-Cars-CESTAT-TAXSCAN.jpg "Service Tax under BAS not Leviable Incentives from Manufacturer for Sale of Cars: CESTAT [Read Order]")
CBDT Revises Exemptions to Monetary Limits for Filing Appeals u/s 158AB of Income Tax Act [Read Circular]
The Central Board of Direct Taxes (CBDT) revised the exemptions to monetary limits for filing appeals under Section 158AB of the Income Tax Act, 1961. The notification clarifies that in cases were...
![CBDT Revises Exemptions to Monetary Limits for Filing Appeals u/s 158AB of Income Tax Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/06/CBDT-Revises-Exemptions-to-Monetary-Limits-for-Filing-Appeals-CBDT-Monetary-Limits-Filing-Appeals-Appeals-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "CBDT Revises Exemptions to Monetary Limits for Filing Appeals u/s 158AB of Income Tax Act [Read Circular]")
GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]
In a recent decision the Tripura High Court observed that Goods and Service Tax (GST) Input Tax Credit (ITC) on the goods and services being utilized for providing the taxable work contract services...
![GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-ITC-GST-ITC-Work-Contract-Services-for-Construction-of-Hotel-Building-Work-Contract-Services-Construction-of-Hotel-Building-Hotel-Building-Tripura-Highcourt-taxscan.jpg "GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]")
Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter to determine on what portion of coaching services is covered by service tax demand. ...
![Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Determination-on-Portion-coaching-Services-covered-Service-Tax-Demand-TAXSCAN.jpg "Determination on Portion of Coaching Services covered by Service Tax Demand: CESTAT Remands Back Matter [Read Order]")
Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashes excise duty demand allowing transfer of credit to Domestic Tariff Area (DTA) unit after merger, thereby...
![Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/WIPRO-Infrastructure-CESTAT-quashes-excise-duty-demand-allowing-transfer-of-credit-to-DTA-TAXSCAN.jpg "Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]")
CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]
Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on ‘inputs’ used in the manufacture of Rerolled products and held that the excise duty not...
![CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-allows-Cenvat-Credit-CESTAT-Cenvat-Credit-Manufacture-of-Rerolled-Products-Excise-Duty-Taxscan.jpg "CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]")