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.
![Income from sale of Tender Forms, Xeroxing, Printing, Digital Software, Certificates not BAS: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-from-Sale-Sale-of-Tender-Forms-Tender-Tender-Forms-Sale-Income-Xeroxing-Printing-Digital-Software-Software-Certificates-not-BAS-TAXSCAN.jpg "Income from sale of Tender Forms, Xeroxing, Printing, Digital Software, Certificates not BAS: CESTAT quashes Service Tax Demand [Read Order]")
Income from sale of Tender Forms, Xeroxing, Printing, Digital Software, Certificates not BAS: CESTAT quashes Service Tax Demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that the income from sale...
![Prosecution not sustainable when Tax payable after Credit of prepaid Taxes less than Rs 3000: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Tax-payable-Prosecution-Sustainable-Prosecution-not-Sustainable-Credit-of-Prepaid-Taxes-Prepaid-Taxes-taxscan.jpg "Prosecution not sustainable when Tax payable after Credit of prepaid Taxes less than Rs 3000: Madras HC [Read Order]")
![Biscuits qualify as ‘Food Stuff’, eligible for Service Tax Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Biscuits-qualify-as-Food-Stuff-Food-Stuff-Eligible-for-Service-Tax-Refund-Service-Tax-Refund-Service-Tax-Tax-Refund-CESTAT-TAXSCAN.jpg "Biscuits qualify as ‘Food Stuff’, eligible for Service Tax Refund: CESTAT [Read Order]")
Sufficient Explanation on Source of Investments given on HSBC Geneva Deposits: Punjab and Haryana HC quashes income tax addition [Read Order]
The Punjab and Haryana High Court quashed income tax addition under Section 69 of the Income Tax Act, 1961 as sufficient explanation on source of investments given on HSBC Geneva Deposits. The...
![Sufficient Explanation on Source of Investments given on HSBC Geneva Deposits: Punjab and Haryana HC quashes income tax addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Sufficient-Explanation-Source-of-Investments-given-HSBC-Geneva-Deposits-Punjab-and-Haryana-HC-income-tax-TAXSCAN.jpg "Sufficient Explanation on Source of Investments given on HSBC Geneva Deposits: Punjab and Haryana HC quashes income tax addition [Read Order]")
![Company not to Challenge Root of Contract on change in Tax Laws: Calcutta HC Denies GST Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Company-Challenge-Root-Contract-on-Change-Tax-Laws-Calcutta-HC-GST-Refund-TAXSCAN.jpg "Company not to Challenge Root of Contract on change in Tax Laws: Calcutta HC Denies GST Refund [Read Order]")
Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]
The Allahabad High Court ruled that notice should be served on the legal representative of the deceased before proceeding under the Goods and Service Tax Act, 2017 (GST Act). The challenge in the...
![Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Notice-Legal-Representative-Deceased-Proceeding-GST-Act-Allahabad-HC-TAXSCAN.jpg "Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]")
TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]
The Delhi High Court recently observed that the Tax Research Unit (TRU) not statutorily recognized to issue clarification or directive under Section 168 of the Central Goods & Services Tax Act,...
![TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/TRU-not-Statutorily-Recognized-Clarification-Directive-CGST-Act-Delhi-HC-TAXSCAN.jpg "TRU not Statutorily Recognized to issue Clarification or Directive u/s 168 of CGST Act: Delhi HC [Read Order]")
Recovery towards TAS cannot be made on Deductee when Deductor Is undergoing CIRP: Delhi HC [Read Order]
The Delhi High Court observed that the recovery towards tax at source (TAS) cannot be made on deductee when deductor Is undergoing Corporate Insolvency Resolution Process (CIRP). This application...
Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]
The Delhi High Court directed the Income Tax Department to grant documents to the petitioner, Priyanka Saraswat Dev, in the matter of income tax demand of Rs. 436 crores raised without granting...
![Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/without-granting-Adequate-Opportunity-granting-Adequate-Opportunity-Adequate-Opportunity-raised-without-granting-Adequate-Opportunity-TAXSCAN.jpg "Demand of Rs. 436 crores raised without granting Adequate Opportunity: Delhi HC directs Income Tax Dept to grant Documents [Read Order]")