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.
![Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Calcutta-High-Court-Commissioner-of-Central-Excise-Central-Excise-Retraction-of-Statements-taxscan.jpg "Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements [Read Order]")
Commissioner of Central Excise is not a Court: Calcutta HC allows Appeal in absence Retraction of Statements [Read Order]
A Division Bench of the Calcutta High Court allowed appeal by the Revenue as there was absence retraction of statements and opined that Commissioner...
![Tax Evasion Case: Calcutta HC quashes Criminal Case, Pending Civil Proceedings, holding Abuse of Process of Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Evasion-Case-Calcutta-HC-quashes-Criminal-Case-Pending-Civil-Proceedings-holding-Abuse-of-Process-of-Court-TAXSCAN.jpg "Tax Evasion Case: Calcutta HC quashes Criminal Case, Pending Civil Proceedings, holding Abuse of Process of Court [Read Order]")
![Prior approval of CCIT/DGIT for Scrutiny Assessment is Mandatory: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CCIT-DGIT-approval-of-DGIT-approval-of-CCIT-for-Scrutiny-Assessment-Orissa-HC-taxscan.jpg "Prior approval of CCIT/DGIT for Scrutiny Assessment is Mandatory: Orissa HC [Read Order]")
![CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Capita-India-Interest-Refund-Claim-CCR-Cenvat-Credit-Rules-Excise-Customs-Service-Tax-taxscan.jpg "CESTAT upholds eligibility of Capita India for Interest on delayed Sanction of Refund Claim under Rule 5 of CCR [Read Order]")
![Failure to consider reply to SCN and Document produced: Bombay HC quashes demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Failure-reply-to-SCN-document-Bombay-HC-demand-of-service-tax-Taxscan.jpg "Failure to consider reply to SCN and Document produced: Bombay HC quashes demand of Service Tax [Read Order]")
Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as 'Capital Receipts', not Taxable [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi Bench granted relief to M/s. Jindal (India) Ltd, the appellant by holding that incentives paid under West Bengal Incentives Scheme are to be...
![Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Jindal-India-ITAT-Incentives-West-Bengal-Incentives-Scheme-Capital-Receipts-Taxable-ITAT-treats-Incentives-Taxscan.jpg "Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]")
![Bitumen and its by products are ‘Mineral Oil’ u/s 80IB(a) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bitumen-and-its-by-products-are-Mineral-Oil-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "Bitumen and its by products are ‘Mineral Oil’ u/s 80IB(a) of Income Tax Act: ITAT [Read Order]")
No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), invalidated assessment by the Assessing Officer (AO) on the ground that there is no nexus between information and belief of escapement...
![No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Nexus-Information-Escapement-of-Income-Income-ITAT-Assessment-AO-taxscan.jpg "No Nexus between Information and belief of Escapement of Income: ITAT invalidates Assessment by AO [Read Order]")
Setback to Rosy Blue: CESTAT confirms Rejection of eligibility to CENVAT Credit of 51 Lakhs for three quarters [Read Order]
In a major setback to Rosy Blue India Pvt Ltd, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), confirmed rejection of Cenvat Credit of Rupees 51 lakhs. The...
![Setback to Rosy Blue: CESTAT confirms Rejection of eligibility to CENVAT Credit of 51 Lakhs for three quarters [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Rosy-Blue-India-Pvt-Ltd-CENVAT-Credit-CESTAT-taxscan.jpg "Setback to Rosy Blue: CESTAT confirms Rejection of eligibility to CENVAT Credit of 51 Lakhs for three quarters [Read Order]")
Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal, ruled that Charging of Costs Plus would make an intermediary, thereby granting Cenvat Credit to Blackberry India Private...
![Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Costs-Plus-CESTAT-Cenvat-Credit-Cenvat-Credit-to-Blackberry-India-Private-Limited.jpg "Charging of Costs Plus would make an Intermediary: CESTAT grants Cenvat Credit to Blackberry [Read Order]")
Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench quashed recovery on the ground that there was failure to consider evidences relating to availment of depreciation under...
![Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/evidences-Cenvat-Credit-availment-of-Cenvat-Credit-CESTAT-taxscan.jpg "Failure to consider Evidences relating to Availment of Cenvat Credit: CESTAT quashes Recovery [Read Order]")