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.
![Satisfaction u/s 151 of Income Tax Act is not Empty Formality: ITAT quashes Income Tax Addition made in Mechanical and Stereotyped Manner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Satisfaction-us-151-of-Income-Tax-Act-is-not-Empty-Formality-ITAT-quashes-Income-Tax-Addition-made-in-Mechanical-and-Stereotyped-Manner-TAXSCAN.jpg "Satisfaction u/s 151 of Income Tax Act is not Empty Formality: ITAT quashes Income Tax Addition made in Mechanical and Stereotyped Manner [Read Order]")
Satisfaction u/s 151 of Income Tax Act is not Empty Formality: ITAT quashes Income Tax Addition made in Mechanical and Stereotyped Manner [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT), observed that the satisfaction under Section 151 of the Income Tax Act is not an...
![Delhi HC quashes Cancellation of GST Registration made on Assumption that Petitioner being Non-Existent at Principal Place of Business [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-HC-quashes-Cancellation-of-GST-Registration-HC-TAXSCAN.jpg "Delhi HC quashes Cancellation of GST Registration made on Assumption that Petitioner being Non-Existent at Principal Place of Business [Read Order]")
![Existence of Alternative Remedy: Gauhati HC Refuses to Entertain Writ against Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/service-tax.jpg "Existence of Alternative Remedy: Gauhati HC Refuses to Entertain Writ against Service Tax Demand [Read Order]")
Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]
A Division Bench of the Delhi High Court refused to enhance the bank guarantee demand to release the seized gold imported after export for exhibition. The gold, imported into India by the...
![Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delhi-High-Court-Delhi-High-Court-Refuses-to-Enhance-Bank-Guarantee-Demand-Bank-Guarantee-Demand-Seized-Gold-Imported-after-Export-for-Exhibition-Seized-Gold-Exhibition-Export-Taxscan.jpg "Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]")
GST Amount not Reflecting in GSTR-2A on Non-Uploading of Invoices: Jharkhand HC stays Estern Coalfields from Deducting Amounts from Invoices [Read Order]
The Jharkhand High Court stayed Estern Coalfields, the respondent from deducting amounts from invoices on the ground that GST amount not reflecting in GSTR-2A on non-uploading of invoices. The...
![GST Amount not Reflecting in GSTR-2A on Non-Uploading of Invoices: Jharkhand HC stays Estern Coalfields from Deducting Amounts from Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Appellate-Tribunal-Orissa-HC-Tax-Demand-Deposit-Tax-Amount-TAXSCAN.jpg "GST Amount not Reflecting in GSTR-2A on Non-Uploading of Invoices: Jharkhand HC stays Estern Coalfields from Deducting Amounts from Invoices [Read Order]")
No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed an appeal on being barred by limitation as no exact date of receipt of the original orders was noted in...
![No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/receipt.jpg "No Exact Date of Receipt of Original Orders in Review Orders: CESTAT dismisses Appeal on being Barred by Limitation [Read Order]")
Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench quashed excise duty demand as there was purchase of raw materials and usage of them for manufacture as independent...
![Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Purchase-of-Raw-Materials-and-Usage-of-them-for-Manufacture-Independent-Manufacturer-CESTAT-quashes-Excise-Duty-Demand-TAXSCAN.jpg "Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]")
![Relief to Arihant Overseas: CESTAT quashes Demand of Customs Duty Draw Back [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Refund-Service-Tax-Service-Tax-Refund-cannot-be-denied-to-any-Person-who-has-Borne-the-Incidence-of-Tax-Incidence-of-Tax-CESTAT-Customs-Excise-Taxscan.jpg "Relief to Arihant Overseas: CESTAT quashes Demand of Customs Duty Draw Back [Read Order]")
No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax is leviable on cost of spares and material used for free services during the warranty...
![No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-leviable-on-Cost-Spares-and-Material-used-for-Free-Services-during-Warranty-Period-CESTAT-TAXSCAN.jpg "No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]")