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.
![Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Re-Assessment-Information-from-Investigation-Wing-Investigation-Wing-of-Income-Tax-Department-Income-Tax-Department-Income-Tax-ITAT-taxscan.jpg "Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]")
Re-Assessment based on Information from Investigation Wing of Income Tax Department is Valid: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that re-assessment based on information from Investigation Wing of Income Tax...
![Customs AAR Valid despite On-going Investigation by DRI: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Customs-AAR-Investigation-DRI-Delhi-HighCourt-taxscan.jpg "Customs AAR Valid despite On-going Investigation by DRI: Delhi HC [Read Order]")
![Premium Expenses on FCCB is Revenue Expenditure, Deductible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Premium-Expenses-Premium-FCCB-Revenue-Expenditure-Deductible-ITAT-Income-Tax-Tax-taxscan.jpg "Premium Expenses on FCCB is Revenue Expenditure, Deductible: ITAT [Read Order]")
![Malafide Intention of Employee cannot be Attributed to Employer: CESTAT deletes Personal Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Malafide-Intention-of-Employee-Employer-CESTAT-Personal-Penalty-Taxscan.jpg "Malafide Intention of Employee cannot be Attributed to Employer: CESTAT deletes Personal Penalty [Read Order]")
No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that no penalty on Customs Broker for abatement if Due Diligence was taken while verifying KYC of...
![No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Customs-Broker-Customs-KYC-Importer-Records-Submitted-CESTAT-Excise-Service-Tax-Taxscan.jpg "No Penalty on Customs Broker for Abatement If Due Diligence was Taken While Verifying KYC of Importer Based on Records Submitted: CESTAT [Read Order]")
Notification Allowing Refund for CHA Services Not “Service Specific”: CESTAT grants Refund [Read Order]
The Ahmedabad Bench of the Customs, Excise add Service Tax Appellate Tribunal (CESTAT), granted refund and observed that notification allowing refund for Custom House Agency (CHA) Services is not...
![Notification Allowing Refund for CHA Services Not “Service Specific”: CESTAT grants Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CHA-Services-CESTAT-Excise-Customs-Service-Tax-Refund-taxscan.jpg "Notification Allowing Refund for CHA Services Not “Service Specific”: CESTAT grants Refund [Read Order]")
![Fraudulent Availment of Excise Rebate: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fraudulent-Availment-Excise-Rebate-CESTAT-Penalty-Excise-Service-Tax-Customs-Fraudulent-Availment-of-Excise-Rebate-Penalty-taxscan-.jpg "Fraudulent Availment of Excise Rebate: CESTAT upholds Penalty [Read Order]")
Reimbursement of Social Security, Insurance, Relocation Expenses for Employees Not FTS: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), ruled that reimbursement of Social Security, Insurance, Relocation Expenses for Employees and is not Fees for Technical Services...
![Reimbursement of Social Security, Insurance, Relocation Expenses for Employees Not FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reimbursement-Social-Security-Insurance-Relocation-Expenses-Employees-FTS-ITAT-Income-Tax-Income-Tax-Tax-taxscan.jpg "Reimbursement of Social Security, Insurance, Relocation Expenses for Employees Not FTS: ITAT [Read Order]")
Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]
The Rajasthan High Court dismissed refund application and observed that Central Excise Act and Rules do not Contemplate Extension of Time beyond the period of limitation. The writ petitions have...
![Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Central-Excise-Act-and-Rules-Contemplate-Extension-Limitation-Rajasthan-HC-Refund-Application-TAXSCAN.jpg "Central Excise Act and Rules do not Contemplate Extension of Time beyond Limitation: Rajasthan HC dismisses Refund Application [Read Order]")
![Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-time-barred-SCN-Customs-Excise-Service-Tax-taxscan.jpg "Substantive benefit cannot be denied on procedural grounds: CESTAT quashes time barred SCN [Read Order]")