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.
![CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Service-Tax-Input-Services-TAXSCAN.jpg "CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]")
CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit of service tax on input services for...
![Use of Building by Assessee-Trust without consideration is not Unexplained Investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Building-Trust-Unexplained-Investment-Investment-ITAT-Taxscan.jpg "Use of Building by Assessee-Trust without consideration is not Unexplained Investment: ITAT [Read Order]")
![CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-ervice-Tax-demand-Service-Registration-TAXSCAN.jpg "CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]")
![Relief to Doloo Tea Company: ITAT deletes Income Tax Addition made by Taxing Sale of Tea bushes and Shade Trees [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Doloo-Tea-Company-ITAT-Income-Tax-Addition-Taxing-Tea-bushes-Shade-Trees-TAXSCAN.jpg "Relief to Doloo Tea Company: ITAT deletes Income Tax Addition made by Taxing Sale of Tea bushes and Shade Trees [Read Order]")
![Excess Claim of Expenditure not be proved by relevant Bills: ITAT confirms Income Tax Addition. [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Claim-of-Expenditure-Bills-ITAT-Income-Tax-Addition-TAXSCAN.jpg "Excess Claim of Expenditure not be proved by relevant Bills: ITAT confirms Income Tax Addition. [Read Order]")
Treating Share Subscription by One Party as Unexplained Cash Credit: ITAT deletes Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench consisting of Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member deleted addition as there was treating share subscription...
![Treating Share Subscription by One Party as Unexplained Cash Credit: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Share-Subscription-Unexplained-Cash-Credit-Unexplained-Cash-Cash-Credit-ITAT-Taxscan.jpg "Treating Share Subscription by One Party as Unexplained Cash Credit: ITAT deletes Income Tax Addition [Read Order]")
No Proof on Manipulating Boiling Point of SKO samples: CESTAT quashes Suspension of Customs Broker Licence [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), CESTAT quashed suspension of Customs Broker Licence on the ground that there was no proof on manipulating...
![No Proof on Manipulating Boiling Point of SKO samples: CESTAT quashes Suspension of Customs Broker Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proof-Manipulating-SKO-samples-CESTAT-Suspension-Customs-Broker-Licence-Customs-Licence-Superior-Kerosene-Oil-Taxscan.jpg "No Proof on Manipulating Boiling Point of SKO samples: CESTAT quashes Suspension of Customs Broker Licence [Read Order]")
Interest Paid is allowable u/s 36(1)(iii) of Income Tax Act When Funds are Borrowed for Construction Project: ITAT [Read Order]
The Income Tax Appellate Tribunal( ITAT ), Mumbai Bench consisting of Prashant Maharshi, Accountant Member and Sandeep Singh Karhail, Judicial Member ruled that interest paid is allowable under...
![Interest Paid is allowable u/s 36(1)(iii) of Income Tax Act When Funds are Borrowed for Construction Project: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Interest-paid-Interest-Income-Tax-Act-Income-Tax-Tax-Funds-borrowed-Funds-Construction-Project-Construction-ITAT-taxscan.jpg "Interest Paid is allowable u/s 36(1)(iii) of Income Tax Act When Funds are Borrowed for Construction Project: ITAT [Read Order]")
![No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-reliable-Evidence-Stentering-of-Fabrics-Fabrics-CESTAT-Duty-demand-Taxscan.jpg "No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]")
Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench observed that no service tax payable by Stock Broking Company on Computer-to-Computer Linkage charges, Commission on...
![Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-payable-Stock-Broking-Company-Computer-to-Computer-Linkage-Charges-Linkage-Charges-Commission-Public-Issue-Inter-Settlement-Charges-CESTAT-Taxscan.jpg "Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]")
ITAT grants Opportunity to Assessee for Appearance before CIT(A) being Senior Citizen and not aware Digital Communication [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT), granted opportunity to assessee for appearance before Commissioner of Income Tax (Appeals) (CIT(A)) being Senior citizen and not aware...
![ITAT grants Opportunity to Assessee for Appearance before CIT(A) being Senior Citizen and not aware Digital Communication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-CITA-being-Senior-Citizen-Digital-Communication-TAXSCAN.jpg "ITAT grants Opportunity to Assessee for Appearance before CIT(A) being Senior Citizen and not aware Digital Communication [Read Order]")
Calcutta HC condones delay of 13 days on due Payment of Third Instalment under Income Declaration Scheme [Read Order]
A Division Bench of the Calcutta High Court condoned a delay of 13 days as there was the due payment of the third instalment under the Income Declaration Scheme. The appellant in the present appeal...
![Calcutta HC condones delay of 13 days on due Payment of Third Instalment under Income Declaration Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Calcutta-HC-Payment-Instalment-Income-Declaration-Scheme-TAXSCAN.jpg "Calcutta HC condones delay of 13 days on due Payment of Third Instalment under Income Declaration Scheme [Read Order]")