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.
![Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Setback-BSNL-Kerala-HC-assessment-order-GST-Commissioner-TAXSCAN.jpg "Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]")
Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]
In a major setback to Bharat Sanchar Nigam Limited (BSNL), the Kerala High Court upheld the assessment order passed by the GST Commissioner. The...
![Registration under UP VAT Act Subsisting on Day of Death of Registered Dealer, Family would be entitled to Insurance Claim under Group Insurance Policy: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Registration-UP-VAT-Act-Day-of-Death-Family-Insurance-Claim-Group-Insurance-Policy-Allahabad-HC-TAXSCAN.jpg "Registration under UP VAT Act Subsisting on Day of Death of Registered Dealer, Family would be entitled to Insurance Claim under Group Insurance Policy: Allahabad HC [Read Order]")
![Relief to Oriental Bank of Commerce: Delhi HC allows Depreciation on Temporary Wooden Structures [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Oriental-Bank-of-Commerce-Delhi-HC-Depreciation-taxscan.jpg "Relief to Oriental Bank of Commerce: Delhi HC allows Depreciation on Temporary Wooden Structures [Read Order]")
Failure by AO to Demonstrate Deficiency in Explanation: Delhi HC quashes Income Tax Notice [Read Order]
The Delhi High Court quashed income tax notice as there was failure on the part of the Assessing Officer (AO) to demonstrate deficiency in explanation. By the writ petition, challenge is laid to...
![Failure by AO to Demonstrate Deficiency in Explanation: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-by-AO-Demonstrate-Deficiency-Delhi-High-Court-quashes-Income-Tax-Notice-Income-Tax-Notice-Income-Tax-Act-Income-Tax-TAXSCAN.jpg "Failure by AO to Demonstrate Deficiency in Explanation: Delhi HC quashes Income Tax Notice [Read Order]")
Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]
The Delhi High Court upheld the disallowance amounting to Rupees 5 crores on bad debts as they were obtained from predecessor-in-interest. The sole ground on which the impugned order is sought to...
![Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Predecessor-in-Interest-Delhi-HC-Disallowance-Bad-Debts-taxscan.jpg "Bad debts acquired from predecessor-in-interest: Delhi HC upholds deletion of disallowance on bad debts amounting to Rs 5 crores [Read Order]")
Notice u/s 274 of Income Tax Act not to be issued before Period of Limitation: Delhi HC dismisses Income Tax Appeal [Read Order]
The Delhi High Court dismissed an income tax appeal and observed that the Notice under Section 274 of the Income Tax Act, 1961 not to be issued before the period of limitation. The respondent in...
![Notice u/s 274 of Income Tax Act not to be issued before Period of Limitation: Delhi HC dismisses Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Act-Delhi-High-Court-income-tax-appeal-taxscan.jpg "Notice u/s 274 of Income Tax Act not to be issued before Period of Limitation: Delhi HC dismisses Income Tax Appeal [Read Order]")
Assessment Order under Income Tax Act passed before time to file Reply to SCN expired: Delhi HC quashes Assessment Order [Read Order]
The Delhi High Court quashed the assessment order passed under the Income Tax Act, 1961 as the same was passed before time to file reply to the show cause notice (SCN) expired. The preliminary...
![Assessment Order under Income Tax Act passed before time to file Reply to SCN expired: Delhi HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Income-Tax-Act-SCN-Assessment-Order-under-Income-Tax-Act-passed-before-time-to-file-Reply-to-SCN-expired-taxscan.jpg "Assessment Order under Income Tax Act passed before time to file Reply to SCN expired: Delhi HC quashes Assessment Order [Read Order]")
Provisional Attachment released u/s 24(4)(b)(i) of Prohibition of Benami Property Transactions Act by Benami Officer: Kerala HC disposes Writ Petition [Read Order]
The Kerala High Court dismissed a writ petition as the provisional attachment has been made under Section 24(4)(b) (i) of the Prohibition of Benami Property Transactions Act, 1988. The petitioner...
Non-Disclosure of Shareholding Structures as u/s 92E of Income Tax Act: Delhi HC upholds Penalty [Read Order]
The Delhi High Court upheld the penalty as there was non-disclosure of the shareholding structures as under Section 92E of the Income Tax Act, 1961. The only issue which arose for consideration...
![Non-Disclosure of Shareholding Structures as u/s 92E of Income Tax Act: Delhi HC upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Disclosure-Shareholding-Structures-Delhi-High-Court-upholds-Penalty-Income-Tax-Act-Income-Tax-TAXSCAN-1.jpg "Non-Disclosure of Shareholding Structures as u/s 92E of Income Tax Act: Delhi HC upholds Penalty [Read Order]")
Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]
The Kerala High Court directed to decide appeal expeditiously as the appeal against the assessment order under Income Tax Act, 1961 pending before the appellate authority. The present writ...
![Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Appeal-Assessment-Order-Income-Tax-Act-Appellate-Authority-Kerala-HC-taxscan.jpg "Appeal against Assessment Order under Income Tax Act Pending before Appellate Authority: Kerala HC directs to Decide Appeal Expeditiously [Read Order]")