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.
![No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Creditors-Balance-Unclaimed-Written-Off-Profit-and-Loss-Account-AAR-taxscan.jpg "No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]")
No GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by Crediting P&L Account: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), ruled that there is no GST on Amount of Creditors Balance Unclaimed/Untraceable, Written Off by...
![No GST on Amount collected from Employees for providing New ID Cards: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Amount-collected-from-Employees-Employees-New-ID-Cards-ID-Cards-AAR-taxscan.jpg "No GST on Amount collected from Employees for providing New ID Cards: AAR [Read Order]")
![GST leviable on Welfare Activities done by Residents Society for its Resident Members: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-leviable-Welfare-Activities-Residents-Society-Resident-Members-GST-Authority-for-Advance-Ruling-AAR-Taxscan.jpg "GST leviable on Welfare Activities done by Residents Society for its Resident Members: AAR [Read Order]")
![GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Notice-Pay-Recovery-Outgoing-Employee-Employee-AAR-Taxscan.jpg "GST Not Applicable on Notice Pay Recovery from Outgoing Employee: AAR [Read Order]")
Residents Society collecting CAM Charges for Services Provided to its Resident Members attracts GST: AAR [Read Order]
The Two-Member Bench of the Haryana Authority for Advance Ruling (AAR) observed that the Residents Society collecting Common Area Maintenance (CAM) charges for services provided to its resident...
![Residents Society collecting CAM Charges for Services Provided to its Resident Members attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Residents-Society-CAM-Charges-Services-Resident-Members-GST-Authority-for-Advance-Ruling-AAR-Taxscan.jpg "Residents Society collecting CAM Charges for Services Provided to its Resident Members attracts GST: AAR [Read Order]")
No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]
The Calcutta High Court noted that the Principal Commissioner of Income Tax (PCIT) could not have ignored order under Section 153A of the Income Tax Act as immaterial and irrelevant as no adverse...
![No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Calcutta-High-Court-PCIT-immaterial-Irrelevant-Taxscan.jpg "No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]")
Boiled Supari” cannot be classified under “Miscellaneous Edible Preparations" under Customs Tariff Act: Delhi HC confirms CAAR Order [Read Order]
The Delhi High Court confirmed the Customs Authority for Advance Rulings, New Delhi (‘CAAR’) and observed that the Boiled Supari” cannot be classified under “Miscellaneous Edible Preparations" under...
![Boiled Supari” cannot be classified under “Miscellaneous Edible Preparations under Customs Tariff Act: Delhi HC confirms CAAR Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Boiled-Supari-Miscellaneous-Edible-Preparations-Customs-Tariff-Act-Delhi-HC-CAAR-TAXSCAN.jpg "Boiled Supari” cannot be classified under “Miscellaneous Edible Preparations under Customs Tariff Act: Delhi HC confirms CAAR Order [Read Order]")
Telangana HC quashes GST Registration Cancellation passed on Suo Moto Powers without Granting Opportunity of Hearing [Read Order]
The Telangana High Court Bench comprising Chief Justice Ujjal Bhuyan and Justice N Tukaramjiquashed Goods and Service Tax (GST) Registration Cancellation passed on suo moto powers without granting...
![Telangana HC quashes GST Registration Cancellation passed on Suo Moto Powers without Granting Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Telangana-HC-GST-Registration-Cancellation-opportunity-TAXSCAN.jpg "Telangana HC quashes GST Registration Cancellation passed on Suo Moto Powers without Granting Opportunity of Hearing [Read Order]")
No denial of Refund of accumulated ITC, on ground of non-filing of Information on Transfer of Business and other Returns to Establish Transfer of Stocks and Capital Goods: Delhi HC
The Delhi High Court observed that no denial of refund of accumulated Input Tax Credit ( ITC ), on ground of non-filing of information on transfer of business and other returns to establish transfer...
Provisional Attachment: Calcutta HC dismisses Writ Petition, on Pending Appeal u/s 25 of PMLA [Read Order]
The Calcutta High Court dismissed the writ petition filed by the petitioner, on pending appeal under Section 25 of the Prevention of Money Laundering Act, 2002 ( PMLA ) in relation to provisional...
Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act cannot Override Provisions of Finance Act: Gujarat HC dismisses Time Barred Re-Assessment Notices
The Gujarat High Court dismissed Time Barred Re-Assessment Notices and ruled that the Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act (TOLA) cannot override the...
