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.
![Disallowance without Identifying Expenses on Rental Income not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Disallowance-Rental-Income-ITAT-TAXSCAN.jpg "Disallowance without Identifying Expenses on Rental Income not sustainable: ITAT [Read Order]")
Disallowance without Identifying Expenses on Rental Income not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench ruled that disallowance without identifying expenses on rental income not sustainable. ...
![AO and CIT(A) are Quasi Judicial Authorities Employed for Execution of Income Tax Act: ITAT slams Suspicious Transactions made by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/AO-CITA-Quasi-Judicial-Authorities-Execution-of-Income-Tax-Act-ITAT-Suspicious-Transactions-Taxscan.jpg "AO and CIT(A) are Quasi Judicial Authorities Employed for Execution of Income Tax Act: ITAT slams Suspicious Transactions made by Assessee [Read Order]")
![Supply for providing Services of Highway Lighting System are Installation Services, ineligible for 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supply-Services-of-Highway-Lighting-System-Highway-Lighting-System-Installation-Services-ineligible-GST-AAR-Taxscan.jpg "Supply for providing Services of Highway Lighting System are Installation Services, ineligible for 12% GST: AAR [Read Order]")
![Pallets, Crates leased by CHPL India, in Maharashtra to other GST Registrations located in India, is Lease Transaction, Taxable as Supply of Services: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CHPL-GST-Registrations-Transaction-Taxable-Services-AAR-TAXSCAN.jpg "Pallets, Crates leased by CHPL India, in Maharashtra to other GST Registrations located in India, is Lease Transaction, Taxable as Supply of Services: AAR [Read Order]")
![No Ruling can be given on Past and Completed Supply: AAR rules against United Breweries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Ruling-AAR-United-Breweries-Taxscan.jpg "No Ruling can be given on Past and Completed Supply: AAR rules against United Breweries [Read Order]")
Civil Works for Construction of Rail Infrastructure for SECL Kusmunda Project is Composite Supply, attracts 12% GST: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR), ruled that Civil works for construction of Rail Infrastructure for South Eastern Coal fields (SECL) Kusmunda Project is composite supply and...
![Civil Works for Construction of Rail Infrastructure for SECL Kusmunda Project is Composite Supply, attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Civil-Works-SECL-Kusmunda-Project-GST-AAR-TAXSCAN.jpg "Civil Works for Construction of Rail Infrastructure for SECL Kusmunda Project is Composite Supply, attracts 12% GST: AAR [Read Order]")
Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh ruled that Services of survey and Detailed Project Report (DPR) for water supply schemes for Panchayat/ Municipalities under Jal Jeevan Mission...
![Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/DPR-Water-Supply-Schemes-Panchayat-Municipalities-Jal-Jeevan-Mission-GST-Exemption-AAR-TAXSCAN.jpg "Services of Survey and DPR for Water Supply Schemes for Panchayat/ Municipalities under Jal Jeevan Mission are Pure Services eligible for GST Exemption: AAR [Read Order]")
Reasons should be recorded by Central Government on non-imposing anti-dumping duty despite recommendation by Designated Authority: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Reasons should be recorded by Central Government on non-imposing anti-dumping duty despite...
![Reasons should be recorded by Central Government on non-imposing anti-dumping duty despite recommendation by Designated Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Central-Government-anti-dumping-duty-Designated-Authority-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Reasons should be recorded by Central Government on non-imposing anti-dumping duty despite recommendation by Designated Authority: CESTAT [Read Order]")
Withholding Information to establish Genuineness of Transactions: ITAT dismisses Appeal holding Fraud [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench consisting of Inturi Rama Rao, Accountant Member and SS Viswanethra Ravi, Judicial Member dismissed appeal holding fraud as there was evidence of...
![Withholding Information to establish Genuineness of Transactions: ITAT dismisses Appeal holding Fraud [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Information-Genuineness-of-Transactions-ITAT-Fraud-TAXSCAN.jpg "Withholding Information to establish Genuineness of Transactions: ITAT dismisses Appeal holding Fraud [Read Order]")
![Calcutta HC quashes Non Speaking order, directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Calcutta-HC-Non-Speaking-order-Adjudication-TAXSCAN.jpg "Calcutta HC quashes Non Speaking order, directs Fresh Adjudication [Read Order]")
![Profits from Transfer of Interest in Hydro Projects is Income from Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-in-Hydro-Projects-Profits-from-Transfer-of-Interest-Hydro-Projects-Transfer-of-Interest-income-from-Business-ITAT-taxscan.jpg "Profits from Transfer of Interest in Hydro Projects is Income from Business: ITAT [Read Order]")
Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]
A Division Bench of the Patna High Court (HC)restored GST Registration on non-consideration of response to Show Cause Notice (SCN) and delay amidst covid. The petitioner, M/s Kala Coke and...
![Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Patna-High-Court-GST-Registration-GST-SCN-Show-Cause-Notice-amidst-Covid-Covid-Taxscan.jpg "Patna HC restores GST Registration on non-consideration of response to SCN and delay amidst Covid [Read Order]")