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 Disallowance of Entire purchases when Sale of Finished product is Taxed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Disallowance-of-Entire-purchases-Finished-product-is-Taxed-ITAT-TAXSCAN.jpg "No Disallowance of Entire purchases when Sale of Finished product is Taxed: ITAT [Read Order]")
No Disallowance of Entire purchases when Sale of Finished product is Taxed: ITAT [Read Order]
A division Bench of the Income Tax Appellate Tribunal (ITAT), Ahmedabad ruled that no disallowance of entire purchases when sale of finished product...
![No Addition u/s 69 of Income Tax Act when Cash Deposit, genuinely made in Bank Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Cash-Deposit-Bank-Account-Addition-Income-Tax-Act-ITAT-Income-Tax-taxscan.jpg "No Addition u/s 69 of Income Tax Act when Cash Deposit, genuinely made in Bank Account: ITAT [Read Order]")
![Interest on Income Tax Refund not connected with PE, Taxable under India Malaysia DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Interest-on-Income-Tax-Refund-PE-India-Malaysia-DTAA-ITAT-taxscan.jpg "Interest on Income Tax Refund not connected with PE, Taxable under India Malaysia DTAA: ITAT [Read Order]")
![Agricultural Land used for Agricultural purposes is entitled for Exception u/s 2(14) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Agricultural-Land-Agricultural-Land-used-for-Agricultural-purposes-Income-Tax-Act-ITAT-taxscan.jpg "Agricultural Land used for Agricultural purposes is entitled for Exception u/s 2(14) of Income Tax Act: ITAT [Read Order]")
![Executive Search Fee is not Fee for Technical Services under India Netherlands Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Executive-Search-Fee-Fee-for-Technical-Services-India-Netherlands-Tax-Treaty-ITAT-TAXSCAN.jpg "Executive Search Fee is not Fee for Technical Services under India Netherlands Tax Treaty: ITAT [Read Order]")
![Amount Received as Compensation for Pre-closure of BOT projects is Capital Receipt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amount-Compensation-BOT-projects-Capital-Receipt-ITAT-Taxscan.jpg "Amount Received as Compensation for Pre-closure of BOT projects is Capital Receipt: ITAT [Read Order]")
Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Proceedings under Section 153C of the Income Tax Act, 1961 in absence of any incriminating material is bad in law. A search...
![Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Proceedings-Incriminating-Material-law-ITAT-Income-Tax-Tax-taxscan.jpg "Proceedings u/s 153C of Income Tax Act in absence of any Incriminating Material is Bad in Law: ITAT [Read Order]")
Relief to Mahindra and Mahindra: ITAT directs AO to delete Disallowance made u/s 40(a)(ia) of Income Tax Act [Read Order]
In a major relief to Mahindra & Mahindra Ltd, the appellant, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), directed the Assessing Officer (AO) to delete disallowance made under...
![Relief to Mahindra and Mahindra: ITAT directs AO to delete Disallowance made u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Relief-to-Mahindra-and-Mahindra-ITAT-directs-AO-to-delete-disallowance-Income-Tax-Act-TAXSCAN-1.jpg "Relief to Mahindra and Mahindra: ITAT directs AO to delete Disallowance made u/s 40(a)(ia) of Income Tax Act [Read Order]")
Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench ordered re adjudication as when plea of change of classification made is successful, Tariff rate for Customs Duty...
![Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tariff-rate-Customs-Duty-CESTAT-re-adjudication-taxscan.jpg "Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]")
No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench ruled that no disallowance under Section 40a(ia) of the Income Tax Act, 1961 can be claimed when due tax has been made by recipient of income. ...
![No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Disallowance-Income-Tax-Act-Tax-income-ITAT-Income-Tax-taxscan.jpg "No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]")
IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Inland Haulage Charges (IHC) is part of income from operation of ships in International Traffic under India- France Double...
![IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IHC-Income-Income-from-Operation-Ships-International-Traffic-India-France-DTAA-DTAA-taxable-ITAT-Taxscan.jpg "IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]")
Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ordered re adjudication as when plea of change of classification made is successful, Tariff rate for Customs Duty will...
![Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tariff-rate-Customs-Duty-CESTAT-re-adjudication-Excise-Customs-Service-Tax-taxscan.jpg "Plea of Change of Classification as Tariff rate for Customs Duty will become Nil: CESTAT orders re adjudication [Read Order]")