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.
Delhi HC quashes Order u/s 148A(d) of Income Tax Act on Failure to Appreciate Reply in Response to Income Tax Notice
A Division Bench of the Delhi High Court quashed the order passed under Section 148A (b) of the Income Tax Act issued on failure to furnish a return...
![CESTAT quashes SCN on Absence of Gist of Allegations for Raising Service Tax Demand on RCM basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-quashes-SCN-CESTAT-SCN-Raising-Service-Tax-Demand-Service-Tax-Demand-on-RCM-basis-Service-Tax-Demand-Service-Tax-RCM-taxscan.jpg "CESTAT quashes SCN on Absence of Gist of Allegations for Raising Service Tax Demand on RCM basis [Read Order]")
![Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cenvat-Credit-allowable-on-Input-Services-for-providing-Works-Contract-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Cenvat Credit allowable on Input Services for providing Works Contract Service: CESTAT quashes Service Tax Demand [Read Order]")
![Allotment of Lesser Quota of Haj Pilgrimage Seats solely on Difference in GST Remittance before Application is Unjust: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allotment-of-Lesser-Quota-of-Haj-Pilgrimage-Seats-solely-on-Difference-in-GST-Remittance-Application-is-Unjust-Delhi-HC-TAXSCAN.jpg "Allotment of Lesser Quota of Haj Pilgrimage Seats solely on Difference in GST Remittance before Application is Unjust: Delhi HC [Read Order]")
![Relief to Steel Authority of India: CESTAT quashes Excise Duty Demand on Differential Value of Stock of Finished or Semi-Finished Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Steel-Authority-of-India-CESTAT-quashes-Excise-Duty-Demand-Differential-Value-of-Stock-Finished-or-Semi-Finished-Goods-CESTAT-Taxscan.jpg "Relief to Steel Authority of India: CESTAT quashes Excise Duty Demand on Differential Value of Stock of Finished or Semi-Finished Goods [Read Order]")
Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Customs Broker is responsible for the act of an employee who is misrepresenting Customs House...
![Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Customs-Broker-responsible-for-Act-of-Employee-Misrepresenting-CHB-before-Customs-Authorities-Customs-Broker-Employee-CHB-Customs-Authorities-CESTAT-Taxscan.jpg "Customs Broker responsible for Act of Employee who is Misrepresenting CHB before Customs Authorities: CESTAT [Read Order]")
Services Provided by Overseas Entity not to be Taxed under Business Support Service in absence of Outsourcing: CESTAT quashes Service Tax Demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and observed that the services provided by the overseas entity not to be taxed...
![Services Provided by Overseas Entity not to be Taxed under Business Support Service in absence of Outsourcing: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Services-Services-Provided-Overseas-Entity-Tax-Business-Support-Service-Outsourcing-CESTAT-quashes-Service-Tax-Demand-CESTAT-taxscan.jpg "Services Provided by Overseas Entity not to be Taxed under Business Support Service in absence of Outsourcing: CESTAT quashes Service Tax Demand [Read Order]")
Delhi High Court upholds Income Tax Department decision to Transfer Tax Assessment of Congress Leaders, AAP, Charitable Trusts to Central Circle [Read Order]
The Delhi High Court dismissed a batch of petitions by Rahul Gandhi, Sonia Gandhi, Priyanka Gandhi Vadra, Aam Aadmi Party (AAP), and other and other charitable trusts challenging the Income...
![Delhi High Court upholds Income Tax Department decision to Transfer Tax Assessment of Congress Leaders, AAP, Charitable Trusts to Central Circle [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delhi-High-Court-Income-Tax-Department-Transfer-Tax-Assessment-Tax-Assessment-Congress-Leaders-AAP-Charitable-Trusts-Charitable-Trusts-to-Central-Circle-taxscan.jpg "Delhi High Court upholds Income Tax Department decision to Transfer Tax Assessment of Congress Leaders, AAP, Charitable Trusts to Central Circle [Read Order]")
Sale of LPG, Collection of Take or Pay Charges for not Lifting Minimum Assured Quantity and Rental Charges for Supplier Gas System Installed at Customer Premises not Composite Supply: AAR
The Telangana Authority for Advance Ruling (AAR) ruled that the sale of Liquefied Petroleum Gas (LPG), collection of take or pay charges for not lifting minimum assured quantity and rental charges...
![18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/18-GST-payable-on-Unburnt-or-Half-Burnt-Coal-and-Dust-AAR-TAXSCAN.jpg "18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]")
Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]
The Telangana Authority for Advance Ruling (AAR), ruled that the place of supply of services provided by a sub-contractor is the location of the contractor in the case of construction of immovable...
![Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Place-of-supply-of-services-provided-by-a-sub-contractor-is-Location-of-contractor-for-Construction-of-Immovable-property-Outside-India-GST-applicable-AAR-TAXSCAN.jpg "Place of supply of services provided by a sub-contractor is Location of contractor for Construction of Immovable property Outside India, GST applicable: AAR [Read Order]")
Payment of Tax at 12% at time of Filing Returns and 10% of Disputed Tax as Pre-Deposit: Calcutta HC Remands Matter [Read Order]
A Division Bench of the Calcutta High Court remanded back the matter to Assistant Commissioner as payment of tax at the rate of 12% was made at the time of filing returns and 10% of the disputed tax...
