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.
![Existence of International Transaction on account of Receivables: Delhi HC confirms no Upward Adjustment is Required [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Existence-International-Transaction-account-of-Receivables-Delhi-HC-Upward-Adjustment-TAXSCAN.jpg "Existence of International Transaction on account of Receivables: Delhi HC confirms no Upward Adjustment is Required [Read Order]")
Existence of International Transaction on account of Receivables: Delhi HC confirms no Upward Adjustment is Required [Read Order]
The Delhi High Court confirmed no upward adjustment is required on the existence of international transaction on account of receivables. By the...
![Delhi HC quashes order of Customs Dept classifying Imported Gold Coins under head Coins of CTA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/siteeeeeeeeeeeeeeee25555.jpg "Delhi HC quashes order of Customs Dept classifying Imported Gold Coins under head Coins of CTA [Read Order]")
![Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-TNS-India-Telangana-HC-Period-of-Limitation-sub-section-Income-Tax-Act-TAXSCAN.jpg "Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]")
![Delhi HC confirms penalty of IRS Officer for over staying study leave for almost 6 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-High-Court-penalty-of-IRS-Officer-Delhi-HC-confirms-penalty-of-IRS-Officer-Staying-study-leave-for-almost-6-years-Indian-Revenue-Service-Officer-Tax-News-TAXSCAN.jpg "Delhi HC confirms penalty of IRS Officer for over staying study leave for almost 6 years [Read Order]")
Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]
the Kerala High Court dismissed the writ petition, noting that the provision of appeal under Section 65 of the Kerala Value Added Tax Act, 2003 (KVAT Act) to be availed for filing appeal against...
![Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Provision-of-Appeal-KVAT-Act-filing-Appeal-Assessment-Order-Kerala-HC-Writ-Petition-taxscan.jpg "Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]")
Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]
The Delhi High Court observed that the reassessment proceedings can be triggered only when notice under Section 148 of Income Tax Act, 1961 has been issued and served. As noted on 10.03.2023, the...
![Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Reassessment-Proceedings-can-be-Triggered-Reassessment-Proceedings-Income-Tax-Act-Delhi-High-Court-Income-Tax-Income-Tax-Act-has-been-issued-and-served-TAXSCAN.jpg "Reassessment Proceedings can be Triggered only when Notice u/s 148 of Income Tax Act has been issued and served: Delhi HC [Read Order]")
No Material basis for Discrediting Debit Notes: Delhi HC upholds ITAT order on deletion of Disallowance of Engineering Fees [Read Order]
The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) on deletion of disallowance of engineering fees as there was no material basis for discrediting debit notes. By...
![No Material basis for Discrediting Debit Notes: Delhi HC upholds ITAT order on deletion of Disallowance of Engineering Fees [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Material-Basis-Discrediting-Debit-Notes-Delhi-HC-ITAT-Deletion-of-Disallowance-Engineering-Fees-taxscan.jpg "No Material basis for Discrediting Debit Notes: Delhi HC upholds ITAT order on deletion of Disallowance of Engineering Fees [Read Order]")
Acceptance to Approach Authority concerned under GST Amnesty Scheme: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition on acceptance to approach authority concerned under GST Amnesty Scheme. The counsel for the petitioner submitted that he would like to withdraw...
![Acceptance to Approach Authority concerned under GST Amnesty Scheme: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Acceptance-to-Approach-Authority-GST-Amnesty-Scheme-GST-Amnesty-Scheme-Goods-And-Service-Tax-Service-Tax-Kerala-High-Court-dismisses-Writ-Petition-Writ-Petitions-Tax-News-TAXSCAN.jpg "Acceptance to Approach Authority concerned under GST Amnesty Scheme: Kerala HC dismisses Writ Petition [Read Order]")
Payments made in Compensatory Nature are not interest u/s 194A of Income Tax Act, for purpose of Deduction of TDS: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the payments made in compensatory nature are not interest under Section 194A of Income Tax Act, 1961 for purpose of deduction...
![Payments made in Compensatory Nature are not interest u/s 194A of Income Tax Act, for purpose of Deduction of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Payments-Compensatory-Nature-Income-Tax-Act-Deduction-of-TDS-ITAT-taxscan.jpg "Payments made in Compensatory Nature are not interest u/s 194A of Income Tax Act, for purpose of Deduction of TDS: ITAT [Read Order]")
Presence of Common Management and Unity of Control: ITAT rules Revenue cannot disallow Interest Expenditure [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the Revenue cannot disallow interest expenditure on the presence of common management and unity of control. The AO on...
![Presence of Common Management and Unity of Control: ITAT rules Revenue cannot disallow Interest Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Common-Management-Unity-of-Control-ITAT-Revenue-Interest-Expenditure-taxscan.jpg "Presence of Common Management and Unity of Control: ITAT rules Revenue cannot disallow Interest Expenditure [Read Order]")
CESTAT allows Refund of Service Tax paid to CHA subject to Verification of Customs Clearance Certificate [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund of service tax paid to Customs House Agent (CHA) subject to verification of customs clearance...
![CESTAT allows Refund of Service Tax paid to CHA subject to Verification of Customs Clearance Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Refund-Service-Tax-paid-CHA-Verification-Customs-Clearance-Certificate-taxscan.jpg "CESTAT allows Refund of Service Tax paid to CHA subject to Verification of Customs Clearance Certificate [Read Order]")