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 Information as to Purchase in Books of Accounts was adjusted for Purchase Return: ITAT restores matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Purchase-Purchase-in-Books-of-Accounts-Books-of-Accounts-Purchase-Return-ITAT-taxscan.jpg "No Information as to Purchase in Books of Accounts was adjusted for Purchase Return: ITAT restores matter [Read Order]")
No Information as to Purchase in Books of Accounts was adjusted for Purchase Return: ITAT restores matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), restored matter to the file of Assessing Officer (AO) on the ground that no...
![No alleged Violation of provisions of CBLR: CESTAT quashes Suspension of Revocation of Customs Broker Licence of CHA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CBLR-CESTAT-Suspension-Revocation-Customs-Broker-Licence-Customs-Broker-Broker-Licence-Customs-CHA-taxscan.jpg "No alleged Violation of provisions of CBLR: CESTAT quashes Suspension of Revocation of Customs Broker Licence of CHA [Read Order]")
![Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reopening-Assessment-Assessment-Proceedings-Gujarat-Highcourt-Amalgamating-Company-taxscan.jpg "Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]")
![Supreme Court rules Writ Petition can be entertained to examine if conditions for Issuance of Notice u/s 148 have been satisfied [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supreme-Court-Issuance-of-Notice-Writ-Petition-Notice-taxscan.jpg "Supreme Court rules Writ Petition can be entertained to examine if conditions for Issuance of Notice u/s 148 have been satisfied [Read Order]")
![Regular Payment of Tax and No Arrears: Telangana HC directs to issue 17 C Forms [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-of-Tax-Telangana-Highcourt-17-C-Forms-taxscan.jpg "Regular Payment of Tax and No Arrears: Telangana HC directs to issue 17 C Forms [Read Order]")
Non Supply of Material referred to as ‘Reasons to believe’: Rajasthan HC quashes Reopening of Assessment [Read Order]
“A statement of a person, which is not relatable to any incriminating document or material found during search and seizure operation cannot, by itself, trigger the assessment.” The Rajasthan High...
![Non Supply of Material referred to as ‘Reasons to believe’: Rajasthan HC quashes Reopening of Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supply-of-Material-Rajasthan-Highcourt-Reopening-of-Assessment-taxscan.jpg "Non Supply of Material referred to as ‘Reasons to believe’: Rajasthan HC quashes Reopening of Assessment [Read Order]")
No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR) ruled that no GST can be levied on washed/rejected Coal from washery on which Compensation Cess is paid and Input Tax Credit (ITC) not availed. ...
![No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-rejected-Coal-Washery-Compensation-Cess-ITC-AAR-Authority-for-Advance-Ruling-Taxscan.jpg "No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]")
Installation, Parts and Service of Oxygen Supply System to Hospitals and Homes attracts 18% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling ( AAR ), ruled that installation, Parts and Service of Oxygen Supply System to Hospitals and Homes attract 18% GST. Advance Ruling under Section 98 of...
![Installation, Parts and Service of Oxygen Supply System to Hospitals and Homes attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Installation-Parts-and-Service-Oxygen-Supply-System-Hospitals-Homes-GST-AAR-Taxscan.jpg "Installation, Parts and Service of Oxygen Supply System to Hospitals and Homes attracts 18% GST: AAR [Read Order]")
Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), remanded back matter to the Assessing Officer (AO) and ruled that Income Tax Exemption under Section 10(23C) of the Income Tax Act, 1961...
![Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Exemption-Income-Tax-Payments-Consultancy-Services-University-ITAT-taxscan.jpg "Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]")
Entries in Books of Account not conclusive in determining Income: ITAT holds Lease Rental paid is Revenue in Nature [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that entries in books of account not conclusive in determining income. During the assessment proceedings, the assessee, J.M. Morgan...
![Entries in Books of Account not conclusive in determining Income: ITAT holds Lease Rental paid is Revenue in Nature [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Entries-in-Books-of-Account-Books-of-Account-Income-ITAT-Lease-Rental-taxscan.jpg "Entries in Books of Account not conclusive in determining Income: ITAT holds Lease Rental paid is Revenue in Nature [Read Order]")
No Service Tax demand on CHA Services when already paid on behalf of Customs House Agent: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that no service tax can be demanded on CHA Services when already paid on behalf of Customs House Agent. ...
![No Service Tax demand on CHA Services when already paid on behalf of Customs House Agent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Service-Tax-demand-CHA-Services-Customs-House-Agent-CESTAT-taxscan.jpg "No Service Tax demand on CHA Services when already paid on behalf of Customs House Agent: CESTAT [Read Order]")