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.
Alleged Reasonable Belief that Consignment is Mis-Declared: Delhi HC directs to decide Request of Provisional Release [Read Order]
The Delhi High Court directed to decide the request of provisional release in the matter regarding allegation of reasonable belief that consignment...
![Receipts by Taxpayer cannot be added to Income for Non-Compliance of Summons under Section 131 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Kolkata-ITAT-Income-Tax-Income-Tax-Act-Section-131-of-Income-Tax-Act-ITAT-decision-on-taxpayer-receipts-Taxscan.jpg "Receipts by Taxpayer cannot be added to Income for Non-Compliance of Summons under Section 131 of Income Tax Act: ITAT [Read Order]")
ITAT has Power to Recall its Order u/s 254 of Income Tax Act to Correct Manifest Error Apparent on Record: Delhi HC [Read Order]
In a significant ruling the Delhi High Court observed that the Income Tax Appellate Tribunal ( ITAT )has power to recall its order under Section 254 of the Income Tax Act, 1961 to correct manifest...
![ITAT has Power to Recall its Order u/s 254 of Income Tax Act to Correct Manifest Error Apparent on Record: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Delhi-High-Court-Delhi-HC-ITAT-Income-Tax-Act-Section-254-Of-The-Income-Tax-Act-ITAT-order-recall-power-Taxscan.jpg "ITAT has Power to Recall its Order u/s 254 of Income Tax Act to Correct Manifest Error Apparent on Record: Delhi HC [Read Order]")
Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that pump for lotion dispenser not scent spray or toilet spray and hence basic customs duty ( BCD ) is...
![Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-delhi-BCD-Lotion-pump-dispenser-taxscan.jpg "Pump for Lotion Dispenser not Scent Spray or Toilet Spray, BCD leviable at rate of 7.5%: CESTAT [Read Order]")
Income Received by Smaaash from Bowling covered u/s 66D(j) of Finance Act, Service Tax not leviable: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Income received by Smaaash from bowling covered under Section 66D(j) of the Finance Act, 1994, and...
![Income Received by Smaaash from Bowling covered u/s 66D(j) of Finance Act, Service Tax not leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Income-Income-Received-by-Smaaash-from-Bowling-Finance-Act-Service-Tax-CESTAT-taxscan.jpg "Income Received by Smaaash from Bowling covered u/s 66D(j) of Finance Act, Service Tax not leviable: CESTAT [Read Order]")
No Excise Duty Demand on Printing Activity as it does not amount to 'Manufacture': CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that excise duty is not leviable on printing Activity as it does not amount to 'manufacture'. Show cause...
![No Excise Duty Demand on Printing Activity as it does not amount to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/No-Excise-Duty-Demand-Excise-Duty-Demand-Printing-Activity-Manufacture-CESTAT-taxscan-1.jpg "No Excise Duty Demand on Printing Activity as it does not amount to Manufacture: CESTAT [Read Order]")
Clandestine Removal and Under-Valuation Charges not sustainable on ground of Assumptions and Presumptions: Delhi HC [Read Order]
In a recent ruling the Delhi High Court observed that clandestine removal and under-valuation charges is not sustainable on ground of assumptions and presumptions. The Commissioner of Central...
Revisional Jurisdiction not Invokable on Simple Disagreement with Plausible Views of AO: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 is not invokable on simple disagreement with...
![Revisional Jurisdiction not Invokable on Simple Disagreement with Plausible Views of AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Kolkata-Income-tax-Income-tax-news-Assessing-Officer-taxscan.jpg "Revisional Jurisdiction not Invokable on Simple Disagreement with Plausible Views of AO: ITAT [Read Order]")
Income Tax Addition under Section 69 of Income Tax Act not Permitted without Examining and Finding Fault in Cash Book Produced by Assessee: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that the income tax addition under Section 69 of the Income Tax Income Tax Act, 1961 is not permitted without examining and...
![Income Tax Addition under Section 69 of Income Tax Act not Permitted without Examining and Finding Fault in Cash Book Produced by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Income-Tax-Addition-Income-Tax-Income-Tax-Act-Examining-and-Finding-Fault-in-Cash-Book-taxscan.jpg "Income Tax Addition under Section 69 of Income Tax Act not Permitted without Examining and Finding Fault in Cash Book Produced by Assessee: ITAT [Read Order]")