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.
![Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-demand-on-Undisclosed-Sale-Allahabad-HC-TAXSCANGST-GST-Act-UPGST-Act-Evade-Tax-Allahabad-High-Court-Allahabad-High-Court-tax-penalty-news-Unintentional-tax-evasion-consequences-taxscan.jpg "Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]")
Error Committed is Technical Nature and without any Intention to Evade Tax: Allahabad HC quashes Penalty u/s 129(3) of UPGST Act [Read Order]
The Allahabad High Court quashed penalty under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 ( UPGST Act ) as the error...
![Relief to Oxfam India: Delhi HC stays Income Tax Departments Order cancelling Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Tax-exemption-Oxfam-India-Delhi-High-Court-Income-Tax-Department-taxscan.jpg "Relief to Oxfam India: Delhi HC stays Income Tax Departments Order cancelling Tax Exemption [Read Order]")
![Delhi HC sets aside CIC order to provide RTI on Tax Exemption allowed to PM CARES Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-Exemption-Delhi-High-Court-CIC-order-RTI-on-Tax-Exemption-PM-CARES-Fund-taxscan.jpg "Delhi HC sets aside CIC order to provide RTI on Tax Exemption allowed to PM CARES Fund [Read Order]")
![Value for purpose of CVD available in Bill of Entries: CESTAT dismisses Plea for Extended Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-ahmedabad-Bill-of-Entries-Bill-of-Entries-and-CVD-Calculation-Central-Value-Duty-Plea-for-Extended-Limitation-in-CVD-taxscan.jpg "Value for purpose of CVD available in Bill of Entries: CESTAT dismisses Plea for Extended Period of Limitation [Read Order]")
![Disposal of Revision Application by Additional Commissioner in Undue Haste: Jharkhand HC quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Jharkhand-HC-jharkhand-high-court-Revision-Application-Disposal-of-Revision-Application-Additional-Commissioner-taxscan.jpg "Disposal of Revision Application by Additional Commissioner in Undue Haste: Jharkhand HC quashes Order [Read Order]")
Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the amount of refund when shown as service tax receivable under asset side of trial balance sheet...
![Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-tax-Trial-Balance-Sheet-Asset-Refund-Unjust-Enrichment-Service-Tax-Refund-TAXSCAN.jpg "Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]")
Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted benefit of import as there was compliance with Transitional Arrangement prior to when the watermelon...
![Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-ahmedabad-CESTAT-grants-Benefit-of-Import-watermelon-TAXSCAN.jpg "Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]")
Writ Petition not maintainable when proceedings dependent upon Adequacy of evidence in support of actual purchase and delivery of goods: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that the writ petition is not maintainable when proceedings dependent upon adequacy of evidence in support of actual purchase and delivery of...
Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand on printing papers and noted that the statements cannot be relied without...
![Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Ahmedabad-CESTAT-decision-on-Reliability-of-Statements-Import-of-Printing-Papers-CESTAT-ruling-on-Penalty-for-Import-of-Printing-Papers-taxscan.jpg "Statements cannot be relied without Cross-examination of witnesses: CESTAT sets aside penalty on Import of printing papers [Read Order]")
Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Ahmedabad Bench directed re-adjudication as there was non-compliance with cost accounting standards as per CAS-4. The contention...
![Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Readjudication-Non-compliance-with-cost-accounting-standard-CESTAT-directs-Re-Adjudication-Cost-Accounting-Standard-TAXSCAN.jpg "Non-Compliance with Cost Accounting Standard as per CAS-4: CESTAT directs Re-adjudication [Read Order]")
Section 56(2)(vii)(b)(ii) Income tax Act will not be apply when property purchased for Business use of Partnership firm: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench held that Section 56(2)(vii)(b)(ii) Income Tax Act , 1961 would not be applied when property purchased for business use of partnership firm. ...
![Section 56(2)(vii)(b)(ii) Income tax Act will not be apply when property purchased for Business use of Partnership firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-tax-Act-property-Business-Partnership-firm-ITAT-Income-tax-Act-will-not-be-apply-when-property-taxscan-1.jpg "Section 56(2)(vii)(b)(ii) Income tax Act will not be apply when property purchased for Business use of Partnership firm: ITAT [Read Order]")