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.
![Dissatisfaction to be Recorded by AO regarding Correctness of Claim of Assessee Relating to Expenditure u/s 14A(2) of Income Tax Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/AO-regarding-Correctness-of-Claim-of-Assessee-Expenditure-us-14A2-Income-Tax-Act-Bombay-HC-TAXSCAN.jpg "Dissatisfaction to be Recorded by AO regarding Correctness of Claim of Assessee Relating to Expenditure u/s 14A(2) of Income Tax Act: Bombay HC [Read Order]")
Dissatisfaction to be Recorded by AO regarding Correctness of Claim of Assessee Relating to Expenditure u/s 14A(2) of Income Tax Act: Bombay HC [Read Order]
The Bombay High Court recently observed that the dissatisfaction should be recorded by the Assessing Officer (AO) regarding the correctness of the...
![Assessee not expected to keep E-Portal of Income Tax Dept open all time to have Knowledge of what is being Done: Punjab and Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Punjab-and-Haryana-High-Court-Income-Tax-Income-Tax-Department-Income-Tax-Portal-taxscan.jpg "Assessee not expected to keep E-Portal of Income Tax Dept open all time to have Knowledge of what is being Done: Punjab and Haryana HC [Read Order]")
![Customs Dept should Jointly with Assessee draw samples from Consignment of Urea imported for testing in laboratories: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Kerala-High-Court-Urea-import-regulations-Customs-Department-Consignment-sampling-protocol-taxscan.jpg "Customs Dept should Jointly with Assessee draw samples from Consignment of Urea imported for testing in laboratories: Kerala HC [Read Order]")
![Decision by Customs Dept that Goods should not be granted clearance in absence of conform, to opinion by CAAR is unsustainable: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Bombay-High-Court-Customs-Department-CAAR-Customs-clearance-taxscan.jpg "Decision by Customs Dept that Goods should not be granted clearance in absence of conform, to opinion by CAAR is unsustainable: Bombay HC [Read Order]")
![Separate Levy on Indian Importer for ‘Supply of Services’ by Shipping Line is violative of Section 8 of GST Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Separate-Levy-Indian-Importer-Supply-of-Services-Shipping-Line-violative-GST-Act-Bombay-HC-taxscan.jpg "Separate Levy on Indian Importer for ‘Supply of Services’ by Shipping Line is violative of Section 8 of GST Act: Bombay HC [Read Order]")
No Invoking of Writ Jurisdiction on Grievance that GST Dept had Coerced Assessee to Deposit Tax Amounts: Bombay HC [Read Order]
In a recent decision, the Bombay High Court observed that the writ jurisdiction cannot be invoked on grievance that GST Department had coerced assessee to deposit tax amounts. The case of the...
![No Invoking of Writ Jurisdiction on Grievance that GST Dept had Coerced Assessee to Deposit Tax Amounts: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Bombay-High-Court-GST-GST-Department-Writ-Jurisdiction-taxscan.jpg "No Invoking of Writ Jurisdiction on Grievance that GST Dept had Coerced Assessee to Deposit Tax Amounts: Bombay HC [Read Order]")
Income Tax Addition made towards Unsubstantiated Share Capital is eligible for Deduction u/s 80-IC of Income Tax Act: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that the income tax addition made towards unsubstantiated share capital is eligible for deduction under Section 80-IC of the Income Tax Act,...
![Income Tax Addition made towards Unsubstantiated Share Capital is eligible for Deduction u/s 80-IC of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Income-Tax-Exemption-Salaried-Employees-Income-Tax-Exemption-for-Salaried-Employees-taxscan-1.jpg "Income Tax Addition made towards Unsubstantiated Share Capital is eligible for Deduction u/s 80-IC of Income Tax Act: Delhi HC [Read Order]")
New Resolution Applicants not entitled to Participate in CIRP and Submit Resolution Plan to NCLT without Issuance of Fresh Form G: NCLAT [Read Order]
The New Delhi Bench of the National Company Law Appellate Tribunal held that new resolution applicants not entitled to participate in Corporate Insolvency Resolution Process ( CIRP ) and submit...
Court is not inclined to promote culture of sealed covers in judicial proceedings: Allahabad HC lashes against ED on not providing substance accusation to summoned person [Read Order]
The Allahabad High Court lashed against the Enforcement Directorate ( ED ) on not providing substance accusation to summoned person and commented that the Court is not inclined to promote culture of...
Writ Petition challenging Orders of Tamil Nadu Assessing Authority not Maintainable on ground of having Bank Account in Kerala: Kerala HC [Read Order]
A Division Bench of the Kerala High Court held that the writ petition challenging orders of Tamil Nadu assessing authority not maintainable on ground of having bank account in Kerala. The Writ...
![CBDT Notification going beyond Provisions of Income Tax Act is Invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CBDT-Notification-Income-Tax-Act-Bombay-HC-TAXSCAN.jpg "CBDT Notification going beyond Provisions of Income Tax Act is Invalid: Bombay HC [Read Order]")
Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]
In a recent decision, the Delhi High Court observed that the proceeding to adjust demand against available refunds without considering application under Section 220(6) of the Income Tax Act, 1961 is...
![Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Delhi-High-Court-Delhi-HC-Income-Tax-Act-Income-Tax-Income-Tax-Act-Section-2206-Arbitrary-tax-refund-adjustment-Taxscan.jpg "Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]")