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.
Emery Cloth is Cotton Coated Fabric, eligible for Sales Tax Exemption: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that Emery Cloth is cotton coated fabric and is eligible for sales tax exemption. The Appellate Tribunal held...
![No Confiscation on taking Prior Permission from Customs Dept for Storage of Non-Bonded Goods in Bonded Warehouse: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/No-Confiscation-Prior-Permission-Customs-Dept-Storage-Non-Bonded-Goods-in-Bonded-Warehouse-CESTAT-taxscan.jpg "No Confiscation on taking Prior Permission from Customs Dept for Storage of Non-Bonded Goods in Bonded Warehouse: CESTAT [Read Order]")
![Denial of ITC to Customers is Consequence of Retrospective Cancellation of GST Registration: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Denial-of-ITC-Customers-is-Consequence-Retrospective-Cancellation-GST-Registration-Delhi-HC-taxscan.jpg "Denial of ITC to Customers is Consequence of Retrospective Cancellation of GST Registration: Delhi HC [Read Order]")
No Addition to Net Profit to be Made without Recomputing Trading Result u/s 145(1) of Income Tax Act: Punjab & Haryana HC [Read Order]
The Punjab and Haryana High Court observed that no Addition can be made to net profit without recomputing trading result under Section 145(1) of the Income Tax Act, 1961. The A.O estimated the...
![No Addition to Net Profit to be Made without Recomputing Trading Result u/s 145(1) of Income Tax Act: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-tax-Punjab-and-Haryana-High-Court-Section-1451-income-tax-act-Trading-result-computation-taxscan.jpg "No Addition to Net Profit to be Made without Recomputing Trading Result u/s 145(1) of Income Tax Act: Punjab & Haryana HC [Read Order]")
Proper Officer Empowered to Grant Three Adjournments if Sufficient Cause shown under CGST Act: Delhi HC [Read Order]
The Delhi High Court held that the Proper Officer is empowered to grant three adjournments if sufficient cause is shown under the Central Goods and Services Tax Act, 2017 ( CGST Act ). The...
![Proper Officer Empowered to Grant Three Adjournments if Sufficient Cause shown under CGST Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Proper-Officer-Empowered-Grant-Three-Adjournments-Sufficient-Cause-CGST-Act-Delhi-HC-taxscan.webp "Proper Officer Empowered to Grant Three Adjournments if Sufficient Cause shown under CGST Act: Delhi HC [Read Order]")
Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that cenvat credit can be availed when input and input services received up to place of removal of...
![Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Cenvat-Credit-CESTAT-CESTAT-Ahmedabad-Input-Services-Manufactured-Goods-taxscan-1.jpg "Cenvat Credit can be Availed when Input and Input Services received up to Place of Removal of Manufactured Goods: CESTAT [Read Order]")
No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the allegation of suppression of facts or wilful mis-statement will not stand when Cenvat Credit...
![No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Cenvat-Credit-Monthly-return-form-ER-1-Form-ER-1-Input-Services-TAXSCAN.jpg "No Allegation of Suppression of Facts or Wilful Mis-Statement when Cenvat Credit of Input Services Reflected in Monthly Return in Form of ER-1: CESTAT [Read Order]")
![Sonalleve HIFU KIT is Accessory to MRI, eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Sonalleve-HIFU-KIT-Accessory-MRI-eligible-Customs-Duty-Exemption-CESTAT-taxscan.jpg "Sonalleve HIFU KIT is Accessory to MRI, eligible for Customs Duty Exemption: CESTAT [Read Order]")