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.
LOC cannot be Continued for Long Period without any Cogent and Valid Reason: Delhi HC allows NRI Businessman facing Investigation under Black Money Act to Travel Abroad [Read Order]
The Delhi High Court allowed NRI businessman facing investigation under Black Money Act, 2015 to travel abroad and observed that Look Out Circular (...
![Taxpayer’s GST registration can be Cancelled with Retrospective Effect only where such Consequences are Intended and are Warranted: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-GST-registration-GST-GST-Registration-cancellation-Taxpayer-GST-registration-taxscan.jpg "Taxpayer’s GST registration can be Cancelled with Retrospective Effect only where such Consequences are Intended and are Warranted: Delhi HC [Read Order]")
![Relief to Renault Nissan: Madras HC quashes Revision Order under TNGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Relief-Renault-Nissan-Madras-HC-Revision-Order-TNGST-Act-taxscan.jpg "Relief to Renault Nissan: Madras HC quashes Revision Order under TNGST Act [Read Order]")
CIRP cannot be Initiated u/s 7 of IBC on Transfer Agreement for Purchase of Debentures from Financial Creditors: NCLT [Read Order]
The Mumbai Bench of the National Company Law Appellate Tribunal ( NCLT ) observed that the Corporate Insolvency Resolution Process ( CIRP ) cannot be initiated under Section 7 of the Insolvency and...
Mere Reason to Believe, cannot be Ground for Carrying out Assessment u/s 147 of Income Tax Act: Karnataka HC [Read Order]
The Karnataka High Court in a recent decision observed that mere reason to believe, cannot be a ground for carrying out assessment under Section 147 of the Income Tax Act, 1961. The petitions...
![Mere Reason to Believe, cannot be Ground for Carrying out Assessment u/s 147 of Income Tax Act: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Mere-Reason-Believe-Carrying-Assessment-Income-Tax-Act-Karnataka-HC-taxscan.jpg "Mere Reason to Believe, cannot be Ground for Carrying out Assessment u/s 147 of Income Tax Act: Karnataka HC [Read Order]")
Variable Licence Fee paid annually by Telecommunication Companies to DOT is Capital Expenditure: SC dismisses Review Petition [Read Order]
The Supreme Court dismissed a review petition, challenging the judgment wherein it was held that variable licence fee paid annually by telecommunication companies to DOT is capital expenditure. ...
No bar for Assessing Authority to issue more than one notice under Income Tax Act: Kerala HC [Read Order]
The Kerala High Court ruled that there is no bar for assessing authority to issue more than one notice under Income Tax Act, 1961. Earlier, the petitioner had approached the High Court against the...
![No bar for Assessing Authority to issue more than one notice under Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Kerala-High-Court-Assessing-Authority-taxscan.jpg "No bar for Assessing Authority to issue more than one notice under Income Tax Act: Kerala HC [Read Order]")
Challenge on Disallowance u/s 14A of Income Tax Act to be restricted to exempt Income Earned: SC Condones delay in SLP filed by Income Tax Dept [Read Oder]
The Supreme Court condoned delay in special leave petition ( SLP ) filed by Income Tax Department in the matter regarding a challenge on disallowance under Section 14A of the Income Tax Act, 1961 to...
![Challenge on Disallowance u/s 14A of Income Tax Act to be restricted to exempt Income Earned: SC Condones delay in SLP filed by Income Tax Dept [Read Oder]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Supreme-Court-Special-leave-petition-SLP-Income-Tax-Department-Delay-condonation-taxscan.jpg "Challenge on Disallowance u/s 14A of Income Tax Act to be restricted to exempt Income Earned: SC Condones delay in SLP filed by Income Tax Dept [Read Oder]")
Relief to Suguna Poultry Farm: CESTAT upholds Refund Claim of Import Duties u/s 26A of Customs Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the refund claim of import duties under Section 26A of the Customs Act, 1962 thereby granting relief to...
![Relief to Suguna Poultry Farm: CESTAT upholds Refund Claim of Import Duties u/s 26A of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chennai-CESTAT-Suguna-Poultry-Farm-Import-Duties-Refund-Section-26A-Customs-Act-taxscan.jpg "Relief to Suguna Poultry Farm: CESTAT upholds Refund Claim of Import Duties u/s 26A of Customs Act [Read Order]")