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.
Budget 2024: Insurers suggests Introduction of Separate Tax Deduction Limit for Life Insurance, Waiver of Taxation on Annuity and Pension Products
The life insurers want the government to introduce a separate tax deduction limit exclusively for life insurance premiums paid, bring life insurance...
![Uploading Notice on Portal not Sufficient Notice on Cancellation of GST Registration, should be Served on Assessees Address: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cancellation-of-GST-Registration-Notice-on-cancellation-of-GST-registration-Service-of-notice-in-GST-cancellation-case-gst-registration-cancellation-Taxscan.jpg "Uploading Notice on Portal not Sufficient Notice on Cancellation of GST Registration, should be Served on Assessees Address: Allahabad HC [Read Order]")
Acknowledgment of ITO on filing Reply to Income Tax Notice: Madras HC quashes Proceedings on Escapement of Income [Read Order]
The Madras High Court quashed proceedings on escapement of income when there was document showing acknowledgement of Income Tax Officer ( ITO ) on filing reply to income tax notice. A notice under...
![Acknowledgment of ITO on filing Reply to Income Tax Notice: Madras HC quashes Proceedings on Escapement of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Acknowledgment-of-ITO-ITO-Income-Tax-Notice-Madras-HC-Income-taxscan.jpg "Acknowledgment of ITO on filing Reply to Income Tax Notice: Madras HC quashes Proceedings on Escapement of Income [Read Order]")
![Receipt of SCN on date of hearing: Madras HC quashes order directing Reversal of ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-Court-Show-Cause-Notice-Input-Tax-Credit-Reversal-of-ITC-SCN-ITC-taxscan.jpg "Receipt of SCN on date of hearing: Madras HC quashes order directing Reversal of ITC [Read Order]")
Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]
In a recent decision the Madras High Court observed that Section 248 of Income Tax Act, 1961 is inapplicable to Declaration and distribution of dividend by company to its shareholders. The...
![Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/madras-high-court-madras-hc-Madras-HC-judgment-on-dividend-taxation-Dividend-distribution-and-taxation-taxscan.jpg "Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]")
No Prejudice when Assessee “clearly understood” Purport and Import of Income Tax Notice issued before 30 years: Bombay HC [Read Order]
In a significant ruling the Bombay High Court ruled that no prejudice is caused to the assessee when the assessee “clearly understood” the purport and import of income tax notice issued before 30...
![No Prejudice when Assessee “clearly understood” Purport and Import of Income Tax Notice issued before 30 years: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Bombay-High-Court-Income-Tax-Notice-Import-of-Income-Tax-income-tax-TAXSCAN.jpg "No Prejudice when Assessee “clearly understood” Purport and Import of Income Tax Notice issued before 30 years: Bombay HC [Read Order]")
![Waiver of Pre-deposit to extent of 10% under DVAT Act: SC issues Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-Commissioner-of-Trade-and-Taxes-Waiver-of-pre-deposit-DVAT-pre-deposit-waiver-DVAT-Act-taxscan.jpg "Waiver of Pre-deposit to extent of 10% under DVAT Act: SC issues Notice [Read Judgement]")
No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that no service tax can be levied on ONGC on the consideration received for the right to use natural...
![No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-ONGC-Customs-Excise-Service-Tax-TAXSCAN.jpg "No Service Tax Leviable on ONGC on Consideration received for Right to Use Natural Resources: CESTAT [Read Order]")
Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act [Read Order]
A Single Bench of the Jharkhand High Court quashed the criminal proceedings for non-compliance with gst summons under Section 70 of the Central Goods and Service Tax Act, 2017 (CGST Act). The...
![Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Jharkhand-HC-jharkhand-high-court-Criminal-Proceedings-GST-Summons-gst-CGST-Act-taxscan.jpg "Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act [Read Order]")