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.
![Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Stamp-Value-TAXSCAN.jpg "Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]")
Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) held that stamp value on date of agreement on sale of property to be considered for...
![Differentiation made by State between Central and State Govt employees u/s 10 (10 AA) of Income Tax Act is not Discriminatory: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Differentiation-State-Central-State-Govt-employees-Income-Tax-Act-Discriminatory-Patna-HC-taxscan.jpg "Differentiation made by State between Central and State Govt employees u/s 10 (10 AA) of Income Tax Act is not Discriminatory: Patna HC [Read Order]")
![Claim of ITR Dues extinguishes upon Approval of RP if not part of RP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITR-Income-Tax-ITAT-ITAT-Nagpur-Resolution-Plan-ITR-dues-Resolution-Plan-approval-taxscan.jpg "Claim of ITR Dues extinguishes upon Approval of RP if not part of RP: ITAT [Read Order]")
![Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-KYC-documentation-Incriminating-Material-taxscan.jpg "Discrepancies in Maintaining KYC Documentation not amounts to Incriminating Material: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]")
![Cash Deposit on Demonetization not to be Taxed as Unexplained Income u/s 69A of Income Tax Act on Explanation of Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-Cash-Deposit-TAXSCAN.jpg "Cash Deposit on Demonetization not to be Taxed as Unexplained Income u/s 69A of Income Tax Act on Explanation of Source: ITAT [Read Order]")
Cash Deposits in Bank Account from Sale Proceeds received in Cash on due explanation, is not Unexplained Credit: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that cash deposits in bank account from sale proceeds received in cash on due explanation, is not unexplained credit. The...
![Cash Deposits in Bank Account from Sale Proceeds received in Cash on due explanation, is not Unexplained Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Cash-deposits-bank-account-Sale-Proceeds-taxscan.jpg "Cash Deposits in Bank Account from Sale Proceeds received in Cash on due explanation, is not Unexplained Credit: ITAT [Read Order]")
Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that valid availment of credit after three and half years implies that excise duty refund was...
![Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Excise-duty-Excise-duty-refund-Excise-duty-refund-process-taxscan.jpg "Valid Availment of Credit after Three and Half Years implies that Excise Duty Refund was sanctioned correctly: CESTAT [Read Order]")
Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the demand recovery of 5 years in the matter regarding interest on wrongly taken cenvat credit. The...
![Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Cenvat-Credit-CESTAT-on-interest-recovery-CENVAT-credit-interest-recovery-taxscan.jpg "Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]")
Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the liability to pay interest under Section 11BB of the Central Excise Act, 1944 ( CEA ) commences...
![Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Receipt-of-Application-Liability-TAXSCAN.jpg "Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]")
![Failure to Prove Genuineness of Creditors: Jharkhand HC upholds Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Genuineness-of-Creditors-Jharkhand-HC-Income-Tax-Addition-TAXSCAN.jpg "Failure to Prove Genuineness of Creditors: Jharkhand HC upholds Income Tax Addition [Read Order]")
![Rs. 67.72 Crore GST Fraud Case: Gujarat HC grants Bail to Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gujarat-High-Court-GST-GST-Fraud-Case-Goods-and-Service-Tax-taxscan.jpg "Rs. 67.72 Crore GST Fraud Case: Gujarat HC grants Bail to Accused [Read Order]")
Directions given by High Courts should be followed by Authorities: Gujarat HC directs to follow orders in IGST Refund Cases [Read Order]
The Gujarat High Court directed to follow Court orders in Integrated Goods and Services Tax ( IGST ) refund cases and observed that directions given by High Courts should be followed by Authorities. ...
![Directions given by High Courts should be followed by Authorities: Gujarat HC directs to follow orders in IGST Refund Cases [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gujarat-High-Court-Gujarat-HC-IGST-Refund-Cases-IGST-Gujarat-HC-IGST-refund-directive-Taxscan-1.jpg "Directions given by High Courts should be followed by Authorities: Gujarat HC directs to follow orders in IGST Refund Cases [Read Order]")