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.
![Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Liaison-Office-proprietary-Liaison-Office-PE-India-Switzerland-DTAA-ITAT-Income-Tax-taxscan.jpg "Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]")
Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that activities by Liaison Office (LO) proprietary in nature and hence is not...
![No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Technical-Knowledge-Skill-on-Experience-Skill-on-Services-Non-Residents-ITAT-Disallowance-taxscan.jpg "No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]")
![Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payments-Cenvat-Account-payment-of-Duty-payment-of-Duty-in-Cash-CESTAT-taxscan.jpg "Earlier Payments made through Cenvat Account are to be re-credited on payment of Duty in Cash: CESTAT [Read Order]")
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")
![Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Fly-Ash-Captive-Power-Plant-CESTAT-denial-of-Credit-Input-Services-Disposal-of-Fly-Ash-taxscan.jpg "Fly Ash is necessary for Running of Captive Power Plant: CESTAT sets aside denial of Credit of Input Services used for Removal and Disposal of Fly Ash [Read Order]")
PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), set aside demand of redemption fine as the Pre-Shipment Inspection (PSI) Certificate furnished as per Appendix...
![PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/PSI-Certificate-Appendix-FTP-CESTAT-demand-Redemption-Fine-taxscan.jpg "PSI Certificate furnished as per Appendix 28 of FTP: CESTAT sets aside demand of Redemption Fine [Read Order]")
![Violation of Natural Justice Principles: Patna HC restores GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Violation-of-Natural-Justice-Principles-Violation-of-Natural-Justice-Patna-High-Court-Patna-HC-restores-GST-Registration-GST-Registration-GST-taxscan.jpg "Violation of Natural Justice Principles: Patna HC restores GST Registration [Read Order]")
Purchase of Own Share under Buy-Back Scheme would not attract 56(2)(viia) of Income Tax Act: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), ruled that purchase of Own Share under Buy-Back Scheme would not attract 56(2)(viia) of Income Tax Act, 1961. The assessee in the present...
![Purchase of Own Share under Buy-Back Scheme would not attract 56(2)(viia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Purchase-of-Own-Share-Buy-Back-Scheme-Income-Tax-Income-Tax-Act-ITAT-taxscan.jpg "Purchase of Own Share under Buy-Back Scheme would not attract 56(2)(viia) of Income Tax Act: ITAT [Read Order]")
Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]
The Jharkhand High Court has held that the benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme), cannot be denied by the Designated Committee on the sole basis of...
![Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/SVLDRS-Scheme-Departmental-Appeal-Jharkhand-HC-TAXSCAN.jpg "Benefit under SVLDRS Scheme cannot be denied on Departmental decision to File Appeal: Jharkhand HC [Read Order]")
![GST Evasion: Rajasthan HC grants bail to Gaurav Kakkar in ITC Fraud case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITC-Fraud-GST-Evasion-Rajasthan-High-Court-bail-Gaurav-Kakkar-in-ITC-Fraud-case-ITC-Fraud-case-GST-taxscan.jpg "GST Evasion: Rajasthan HC grants bail to Gaurav Kakkar in ITC Fraud case [Read Order]")
Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT), restored matter on disallowance of contribution towards gratuity funds, thereby granting relief to M/s. Astra Zeneca Pharma India Ltd,...
![Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Astra-Zeneca-Relief-to-Astra-Zeneca-ITAT-Relief-to-Astra-Zeneca-Disallowance-Disallowance-of-Contribution-Gratuity-Funds-Funds-Income-Tax-Income-Tax-Act-taxscan-.jpg "Relief to Astra Zeneca: ITAT restores matter on Disallowance of Contribution towards Gratuity Funds [Read Order]")
![No Evidence on allegation of Smuggling: CESTAT orders release of Chinese Mobiles [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Evidence-Smuggling-CESTAT-Customs-Excise-Service-Tax-Chinese-Mobiles-taxscan.jpg "No Evidence on allegation of Smuggling: CESTAT orders release of Chinese Mobiles [Read Order]")