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.
![Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Application-for-Extending-Time-of-Limitation-TRAN-1-Kerala-HC-Writ-Petition-TAXSCAN.jpg "Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]")
Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition as the application was made after five years for extending time of limitation for claiming TRAN 1. ...
![Charging High Premium not correct Test for making Addition u/s 68 of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Charging-High-Premium-correct-Test-for-making-Addition-Test-for-making-Addition-High-Premium-Income-Tax-Act-Delhi-High-Court-making-Addition-correct-Test-Tax-News-TAXSCAN.jpg "Charging High Premium not correct Test for making Addition u/s 68 of Income Tax Act: Delhi HC [Read Order]")
![Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Refund-of-Excess-Amount-Tax-under-KVAT-Act-Kerala-HC-File-Application-Pending-ST-Revisions-TAXSCAN.jpg "Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]")
![Failure of Comparable as chosen by DRP, then same Loses Comparability for determining ALP: ITAT rules in favour of Tata Chemicals [Read Orer]](https://www.taxscan.in/wp-content/uploads/2023/11/Failure-Comparable-DRP-Loses-Comparability-determining-ALP-ITAT-Tata-Chemicals-TAXSCAN.jpg "Failure of Comparable as chosen by DRP, then same Loses Comparability for determining ALP: ITAT rules in favour of Tata Chemicals [Read Orer]")
Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of Small Scale Industry (SSI) exemption as the turnover was less than 4 lakhs in the relevant...
![Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SSI-Financial-year-CESTAT-SSI-exemption-taxscan.jpg "Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]")
Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted exemption on investment in plant and machinery and observed that the excise notification has to be interpreted in language...
![Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Notification-CESTAT-grants-exemption-Investment-in-Plant-and-Machinery-taxscan.jpg "Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]")
Illegal Manufacture and Clearance of Unmanufactured Tobacco: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the penalty under the Rule 26 of the Central Excise Rules, 2002 and observed that illegal manufacture and...
![Illegal Manufacture and Clearance of Unmanufactured Tobacco: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Illegal-Manufacture-Manufacture-Manufacture-and-Clearance-of-Unmanufactured-Tobacco-Unmanufactured-Tobacco-taxscan.jpg "Illegal Manufacture and Clearance of Unmanufactured Tobacco: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]")
Documentary Evidences on Legitimate Ownership of seized gold and cash: CESTAT quashes confiscation under Customs Act [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed confiscation under Customs Act and observed that documentary evidences on legitimate ownership of seized...
![Documentary Evidences on Legitimate Ownership of seized gold and cash: CESTAT quashes confiscation under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Documentary-Evidences-Evidences-Legitimate-Ownership-seized-gold-seized-gold-and-cash-cash-taxscan.jpg "Documentary Evidences on Legitimate Ownership of seized gold and cash: CESTAT quashes confiscation under Customs Act [Read Order]")
![Relief to Schindler India: CESTAT quashes Service Tax demand on Supply of Equipment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Schindler-India-CESTAT-quashes-Service-Tax-demand-Service-Tax-demand-Supply-of-Equipment-CESTAT-Excise-Customs-Service-Tax-Tax-News-quashes-Service-Tax-demand-CESTAT-News-TAXSCAN.jpg "Relief to Schindler India: CESTAT quashes Service Tax demand on Supply of Equipment [Read Order]")
Relief to Indus Towers: Delhi HC quashes Assessment Order under Income Tax Act on non compliance of Natural Justice [Read Order]
In a major relief to Indus Towers, the Delhi High Court quashed assessment order under the Income Tax Act, 1961 on non compliance of natural justice. The grievance of the petitioner is that...
![Relief to Indus Towers: Delhi HC quashes Assessment Order under Income Tax Act on non compliance of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-Indus-TOWER-Delhi-HC-Assessment-Order-Income-Tax-Act-Natural-Justice-TAXSCAN.jpg "Relief to Indus Towers: Delhi HC quashes Assessment Order under Income Tax Act on non compliance of Natural Justice [Read Order]")
Deposit of 10% of Demanded Tax amount: Orissa HC stays GST Demand on Non constitution of GSTAT [Read Order]
The Orissa High Court stayed the GST demand on non constitution of the Goods and Service Tax Appellate Tribunal (GSTAT) as there was deposit of 10% of the demanded tax amount. The petitioner, M/s....
![Deposit of 10% of Demanded Tax amount: Orissa HC stays GST Demand on Non constitution of GSTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Demanded-Tax-amount-Orissa-High-Court-Stays-GST-Demand-Non-constitution-of-GSTAT-Goods-and-Service-Tax-Appellate-Tribunal-Tax-News-TAXSCAN.jpg "Deposit of 10% of Demanded Tax amount: Orissa HC stays GST Demand on Non constitution of GSTAT [Read Order]")