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.
![Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Guarantee-Commission-Taxable-in-India-under-India-Germany-DTAA-ITAT-AO-TAXSCAN.jpg "Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]")
Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench directed Assessing Officer (AO) to delete transfer pricing adjustment and held that Guarantee...
![Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Stamp-Duty-Value-Agreement-Registration-ITAT-Taxscan.jpg "Stamp Duty Value to be considered If Date of Agreement and Registration is different: ITAT [Read Order]")
![Relief to SBI: ITAT allows Income Tax Deduction on Bad and Doubtful Debts [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/SBI-ITAT-allows-Income-Tax-Deduction-on-Bad-and-Doubtful-Debts-TAXSCAN.jpg "Relief to SBI: ITAT allows Income Tax Deduction on Bad and Doubtful Debts [Read Order]")
![Filing Appeal against Penalty order Instead of Assessment Order: Calcutta HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Filing-Appeal-Appeal-Penalty-order-Assessment-Order-Calcutta-HC-Writ-Petition-taxscan.jpg "Filing Appeal against Penalty order Instead of Assessment Order: Calcutta HC dismisses Writ Petition [Read Order]")
![No Effort by AO to Send Draft Assessment Order to Correct Address: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/AO-to-Send-Draft-Assessment-Order-to-Correct-Address-ITAT-quashes-Order-TAXSCAN.jpg "No Effort by AO to Send Draft Assessment Order to Correct Address: ITAT quashes Order [Read Order]")
Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh validated the revision order as there was a failure of the Assessing Officer (AO) in applying the rate of tax as per the amended law. The assessee...
![Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/AO-Applying-Rate-of-Tax-as-per-Amended-Law-ITAT-Revision-Order-TAXSCAN.jpg "Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]")
![Amount not Hit by Unjust Enrichment: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Service-Tax-Refund-Service-Tax-Tax-Amount-Refund-Taxscan.jpg "Amount not Hit by Unjust Enrichment: CESTAT allows Service Tax Refund [Read Order]")
![Fraudulent Import of Vehicles as Brand-New Vehicles: CESTAT reduces Excessive Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Fraudulent-Import-Vehicles-Brand-New-Vehicles-CESTAT-Customs-Excise-Service-Tax-Excessive-Penalty-Penalty-Fraudulent-Import-of-Vehicles-taxscan.jpg "Fraudulent Import of Vehicles as Brand-New Vehicles: CESTAT reduces Excessive Penalty [Read Order]")
CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside order as to non-filing of Country of Origin Certificate, on non-verification of Bill of Entry. The...
![CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Country-of-Origin-Certificate-Origin-Certificate-Bill-of-Entry-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "CESTAT sets aside order as to Non-Filing of Country of Origin Certificate, on Non-Verification of Bill of Entry [Read Order]")
LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench deleted Arm Length Price (ALP) adjustment as London Inter-Bank Offered Rate (LIBOR) cannot always be rate at which intra-bank transactions take...
![LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/LIBOR-rate-at-which-Intra-Bank-Transactions-take-place-ITAT-deletes-ALP-Adjustment-TAXSCAN.jpg "LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]")
Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT), ruled that amount in nature of debt claim till possession of was actually handed over is taxable under India-UK Double Taxation...
![Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amount-in-Nature-of-Debt-Claim-Taxable-under-India-UK-DTAA-ITAT-TAXSCAN.jpg "Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]")
Relief to Ambuja Cement: ITAT directs AO to exclude Sales Tax Incentive Subsidy for Computing Book Profit [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), directed Assessing Officer (AO) to exclude sales tax incentive subsidy for computing book profit, thereby granting relief to Ambuja...
![Relief to Ambuja Cement: ITAT directs AO to exclude Sales Tax Incentive Subsidy for Computing Book Profit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Ambuja-Cement-ITAT-AO-Sales-Tax-Incentive-Subsidy-Book-Profit-TAXSCAN.jpg "Relief to Ambuja Cement: ITAT directs AO to exclude Sales Tax Incentive Subsidy for Computing Book Profit [Read Order]")