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.
![Relief to Thyssenkrup Industries: CESTAT quashes Service Tax Demand on Payment of Cenvat Credit to Trading Activities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Thyssenkrup-Industries-CESTAT-Service-Tax-Demand-Payment-Cenvat-Credit-TAXSCAN.jpg "Relief to Thyssenkrup Industries: CESTAT quashes Service Tax Demand on Payment of Cenvat Credit to Trading Activities [Read Order]")
Relief to Thyssenkrup Industries: CESTAT quashes Service Tax Demand on Payment of Cenvat Credit to Trading Activities [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand on payment of Cenvat Credit to...
![Bombay HC quashes Re Assessment Order passed on Change of Opinion as to Calculation of Tax Payable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Bombay-High-Court-Bombay-HC-quashes-Re-Assessment-Order-Re-Assessment-Order-Re-Assessment-Order-passed-on-Change-of-Opinion-Re-Assessment-Calculation-of-Tax-Payable-Calculation-of-Tax-Taxscan.jpg "Bombay HC quashes Re Assessment Order passed on Change of Opinion as to Calculation of Tax Payable [Read Order]")
![Official Liquidator Liable to Discharge Arrears of Property Tax and Water Tax being Post-Liquidation Liability: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Official-Liquidator-Liable-to-Discharge-Arrears-of-Property-Tax-and-Water-Tax-Official-Liquidator-Arrears-of-Property-Tax-and-Water-Tax-Post-Liquidation-Liability-Post-Liquidation-Supreme-Court-Taxscan.jpg "Official Liquidator Liable to Discharge Arrears of Property Tax and Water Tax being Post-Liquidation Liability: SC [Read Order]")
No TDS u/s 194H of Income Tax Act for Expenditure claimed to have been Debited to Profit & Loss Account under head “Commission”: ITAT
The Pune Bench of the Income Tax Appellate Tribunal (ITAT), observed that no Tax Deduction at Source (TDS) deduction under Section 194H of the Income Tax Act, 1961 for expenditure claimed to have...
Supreme Court quashes Disallowance of Rebate to Trust in spite of having Valid Registration in Previous Years [Read Judgement]
In a recent decision the Supreme Court quashed the disallowance of rebate to a trust in spite of having valid registration in the previous years. The assessee, M/s Maharishi Institute of Creative...
![Supreme Court quashes Disallowance of Rebate to Trust in spite of having Valid Registration in Previous Years [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/Supreme-Court-Rebate-to-Trust-Disallowance-of-Rebate-Trust-Rebate-Registration-taxscan.jpg "Supreme Court quashes Disallowance of Rebate to Trust in spite of having Valid Registration in Previous Years [Read Judgement]")
ITAT dismisses Appeal on Lapse of more than 2 years to Substitute Name of Legal Heirs for Deceased Assessee [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT), dismissed an appeal stating lapse of more than 2 years to substitute the name of legal heirs for the deceased assessee. In the...
![ITAT dismisses Appeal on Lapse of more than 2 years to Substitute Name of Legal Heirs for Deceased Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Appeal-Substitute-Name-of-Legal-Heirs-for-Deceased-Assessee-TAXSCAN.jpg "ITAT dismisses Appeal on Lapse of more than 2 years to Substitute Name of Legal Heirs for Deceased Assessee [Read Order]")
“Reasons are life blood for any judicial/quasi-judicial order”: ITAT orders fresh adjudication on disallowance of 30% of ESOP cost [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench ordered fresh adjudication in the matter of disallowance of 30% of Employee Stock Ownership Plan (ESOP) cost and observed that reasons are...
![“Reasons are life blood for any judicial/quasi-judicial order”: ITAT orders fresh adjudication on disallowance of 30% of ESOP cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reasons-are-life-blood-for-any-judicialquasi-judicial-order-ITAT-ESOP-cost-TAXSCAN-1.jpg "“Reasons are life blood for any judicial/quasi-judicial order”: ITAT orders fresh adjudication on disallowance of 30% of ESOP cost [Read Order]")
Purchase of Furniture, AC to Make New House Habitable Eligible for Capital Gain Deduction: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), recently observed that the purchase of Furniture, Air Conditioner to make new house habitable is eligible for capital gain deduction. ...
![Purchase of Furniture, AC to Make New House Habitable Eligible for Capital Gain Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Purchase-of-Furniture-New-House-Capital-Gain-Deduction-Capital-Gain-Deduction-ITAT-Taxscan.jpg "Purchase of Furniture, AC to Make New House Habitable Eligible for Capital Gain Deduction: ITAT [Read Order]")
Demand of Extended Period is not Sustainable on no Proof of Suppression of fact: CESTAT quashes Penalty u/s 11AC of CETA [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the penalty under Section 11AC of the Central Excise Act, 1944 (CETA) and observed that the demand of...
![Demand of Extended Period is not Sustainable on no Proof of Suppression of fact: CESTAT quashes Penalty u/s 11AC of CETA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Demand-of-Extended-Period-Demand-Extended-Period-Sustainable-Proof-of-Suppression-of-fact-CESTAT-CESTAT-quashes-Penalty-Penalty-taxscan.jpg "Demand of Extended Period is not Sustainable on no Proof of Suppression of fact: CESTAT quashes Penalty u/s 11AC of CETA [Read Order]")
Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]
In a major relief to Thomson Press (India) Ltd, the New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), directed the Assessing Officer (AO) to consider the claim in the year when actual...
![Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Thomson-Press-India-ITAT-Claim-Actual-Payment-Leave-Encashment-TAXSCAN.jpg "Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]")