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.
18% GST Applicable under RCM for NOC on Road Cutting Charges to Jaipur Nagar Nigam: AAAR
The Rajasthan Appellate Authority for Advance Ruling (AAAR), observed that 18% GST applicable under reverse charge mechanism (RCM) for No Objection...
![CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CIT-Assessing-Officer-Assessment-Proceedings-Delhi-High-Court-Extending-Timeframe-taxscan.jpg "CIT has no Role in Extending Timeframe as AO was in seisin of Assessment Proceedings: Delhi HC [Read Order]")
![Delhi HC quashes Income Tax Notice issued Prior to Date of Approval of Resolution Plan [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Notice-delhi-high-court-Resolution-Plan-taxscan.jpg "Delhi HC quashes Income Tax Notice issued Prior to Date of Approval of Resolution Plan [Read Order]")
![CIT(A) cannot extend Time based on Recommendation of AO: Delhi HC quashes Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Cita-delhi-high-court-Income-tax-Income-tax-appeal-ao-Delhi-HC-quashes-commissioner-of-income-tax-TAXSCAN.jpg "CIT(A) cannot extend Time based on Recommendation of AO: Delhi HC quashes Income Tax Appeal [Read Order]")
![Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-income-tax-refund-interest-taxscan.jpg "Non- Resident Indian having Source of Income in India from Interest on Bank Accounts and Income Tax Refund not obliged to maintain Books of Account in India: Delhi HC [Read Order]")
No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]
The Delhi High Court slammed Income Tax Department for late filing of appeal and commented that “No action is taken against officers who sit on files and do nothing under presumption that court will...
![No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Action-taken-against-Officers-Condone-Delay-Delhi-High-Court-Income-Tax-Department-Income-Tax-Department-late-for-filing-Appeal-late-for-filing-Appeal-taxscan.jpg "No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]")
Sub Contractor is Liable to Pay Service Tax Even If Main Contractor Has Discharged Service Tax on Contract Value: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the sub contractor is liable to pay service tax even if main contractor has discharged service tax...
![Sub Contractor is Liable to Pay Service Tax Even If Main Contractor Has Discharged Service Tax on Contract Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Sub-Contractor-Service-Tax-on-Contract-Value-Main-Contractor-Discharged-Service-Tax-Contract-Value-TAXSCAN.jpg "Sub Contractor is Liable to Pay Service Tax Even If Main Contractor Has Discharged Service Tax on Contract Value: CESTAT [Read Order]")
![Delhi HC upholds Direction of ITAT to exclude e-Clerx as Comparable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-high-court-hc-itat-e-clerx-ITAT-to-exclude-e-Clerx-as-Comparable-Delhi-HC-upholds-TAXSCAN.jpg "Delhi HC upholds Direction of ITAT to exclude e-Clerx as Comparable [Read Order]")
Income chargeable to Tax which has Escaped Assessment is not more than Rs. 12,800: Delhi HC dismisses Writ Petition as Amount being Meagre [Read Order]
The Delhi High Court dismissed writ petition as amount being meagre in the matter that the income chargeable to tax which has escaped assessment is not more than Rs. 12,800. The petitioner in the...
![Income chargeable to Tax which has Escaped Assessment is not more than Rs. 12,800: Delhi HC dismisses Writ Petition as Amount being Meagre [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Assessment-Income-tax-Writ-Petition-Delhi-High-Court-Amount-taxscan.jpg "Income chargeable to Tax which has Escaped Assessment is not more than Rs. 12,800: Delhi HC dismisses Writ Petition as Amount being Meagre [Read Order]")
Period of House Arrest can be Considered While Calculating Total Period of Custody: Bombay HC grants Bail to PMLA Accused [Read Order]
In a significant ruling the Bombay High Court granted bail to an accused of Prevention of Money Laundering Act, 2002 (PMLA) and observed that the period of house arrest can be considered while...
![Period of House Arrest can be Considered While Calculating Total Period of Custody: Bombay HC grants Bail to PMLA Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/House-Arrest-House-arrest-Total-Period-of-Custody-Bail-Bail-to-PMLA-Accused-PMLA-Bombay-High-Court-taxscan.jpg "Period of House Arrest can be Considered While Calculating Total Period of Custody: Bombay HC grants Bail to PMLA Accused [Read Order]")
Servicer of Aircraft Lessors has no Locus Standi to File Insolvency Proceedings Against SpiceJet in Absence of Privity of Contract: NCLT [read Order]
The New Delhi Bench of the National Company Law Appellate Tribunal (NCLT) observed that the servicer of aircraft lessors has no locus standi to file insolvency proceedings against Spicejet in absence...
