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.
![Approval u/s 153 D of Income Tax Act made in Mechanical Manner: Delhi HC upholds Annulment of Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Approval-Income-Tax-Act-Mechanical-Manner-Delhi-HC-taxscan.jpg "Approval u/s 153 D of Income Tax Act made in Mechanical Manner: Delhi HC upholds Annulment of Assessment Order [Read Order]")
Approval u/s 153 D of Income Tax Act made in Mechanical Manner: Delhi HC upholds Annulment of Assessment Order [Read Order]
The Delhi High Court upheld the annulment of the assessment order as the approval under Section 153D of the Income Tax Act, 1961 was made in a...
![Allahabad HC remands matter to Adjudicating Authority to decide on Insecticide Exemption claim of Ethephon seized under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Allahabad-HC-Adjudicating-Authority-Insecticide-Exemption-Ethephon-seized-Customs-Act-TAXSCAN.jpg "Allahabad HC remands matter to Adjudicating Authority to decide on Insecticide Exemption claim of Ethephon seized under Customs Act [Read Order]")
![Relief to Vodafone Essar: CESTAT rules charges paid for services rendered by FTOs not taxable under telecommunication services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-Vodafone-Essar-CESTAT-rules-charges-paid-services-rendered-FTOs-not-taxable-telecommunication-services-taxscan.jpg "Relief to Vodafone Essar: CESTAT rules charges paid for services rendered by FTOs not taxable under telecommunication services [Read Order]")
![Amendment Charges, Container Detention charges falls under Purview of Export of Service Rules, outside Service Tax Net: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Amendment-Charges-Container-Detention-charges-Purview-of-Export-Service-Rules-outside-Service-Tax-Net-CESTAT-quashes-Service-Tax-Demand-taxscan.jpg "Amendment Charges, Container Detention charges falls under Purview of Export of Service Rules, outside Service Tax Net: CESTAT quashes Service Tax Demand [Read Order]")
![Mere Activation of PAN number may not give right to Revenue to issue Notice to Non-existent Entity: Uttarakhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Mere-Activation-PAN-number-right-to-Revenue-issue-Notice-Non-existent-Entity-Uttarakhand-HC-taxscan.jpg "Mere Activation of PAN number may not give right to Revenue to issue Notice to Non-existent Entity: Uttarakhand HC [Read Order]")
Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]
The Patna High Court directed the Railways to refund Rs 38.22 lakhs in the matter of illegal deduction of VAT from contractors in inter-state sale of goods. The writ petition was filed seeking a...
![Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Illegal-deduction-VAT-Contractors-Inter-State-Sale-Goods-Patna-HC-directs-Railway-to-Refund-taxscan.jpg "Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]")
Direction to Deposit Service Tax before Statutory Period of 3 Months u/s 86 of Finance Act: Kerala HC grants One month Time to File Appeal [Read Order]
The Kerala High Court granted one month time to file appeal in the matter of direction to deposit service tax before the Statutory Period of 3 Months under Section 86 of the Finance Act, 1994. The...
Change of Opinion does not Constitute Justification to Believe Escapement of Income: Bombay HC quashes Assessment Order against Knight Riders Sports [Read Order]
The Bombay High Court quashed assessment order against Knight Riders Sports Pvt. Ltd, the petitioner and noted that the change of opinion does not constitute justification to believe escapement of...
![Change of Opinion does not Constitute Justification to Believe Escapement of Income: Bombay HC quashes Assessment Order against Knight Riders Sports [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Change-of-Opinion-Constitute-Justification-Believe-Escapement-Income-Bombay-HC-Assessment-Order-Knight-Riders-Sports-TAXSCAN.jpg "Change of Opinion does not Constitute Justification to Believe Escapement of Income: Bombay HC quashes Assessment Order against Knight Riders Sports [Read Order]")
Difficulty in understanding GST Provision at Initial Period of Implementation: Kerala HC sets aside Disallowance of ITC [Read Order]
The Kerala High Court set aside the disallowance of input tax credit (ITC) on the ground that there was difficulty in understanding GST provision at the initial period of implementation of the GST. ...
![Difficulty in understanding GST Provision at Initial Period of Implementation: Kerala HC sets aside Disallowance of ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Difficulty-understanding-GST-Provision-Initial-Period-Implementation-Kerala-HC-Disallowance-of-ITC-TAXSCAN.jpg "Difficulty in understanding GST Provision at Initial Period of Implementation: Kerala HC sets aside Disallowance of ITC [Read Order]")
Relief to Birla Corporation: SC rejects Precedential Value of Ruling that GST Department not to have Benefit of Extended Period of Limitation [Read Order]
In a major relief to M/s Birla Corporation Limited, the Supreme Court rejected the precedential value of ruling that GST Department not to have benefit of extended period of limitation The...
![Relief to Birla Corporation: SC rejects Precedential Value of Ruling that GST Department not to have Benefit of Extended Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Birla-Corporation-SC-rejects-Precedentia-l-Value-of-Ruling-GST-Department-Benefit-of-Extended-Period-Limitation-TAXSCAN.jpg "Relief to Birla Corporation: SC rejects Precedential Value of Ruling that GST Department not to have Benefit of Extended Period of Limitation [Read Order]")
Supreme Court Dismisses SLP Seeking Income Tax Search Based on Secret Information for Non- Prosecution [Read Judgment]
The Supreme Court of India dismissed a Special Leave Petition (SLP) seeking income tax search based on secret information and the SLP was dismissed for non prosecution. The SLP arose out of the...
![Supreme Court Dismisses SLP Seeking Income Tax Search Based on Secret Information for Non- Prosecution [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2023/10/Supreme-Court-Dismisses-SLP-Seeking-Income-Tax-Search-Based-on-Secret-Information-for-Non-Prosecution-TAXSCAN.jpg "Supreme Court Dismisses SLP Seeking Income Tax Search Based on Secret Information for Non- Prosecution [Read Judgment]")
ED not to Expect Admission of Guilt from Summoned Person for Interrogation, Mere Non-cooperation from Witness not Ground for Arrest under PMLA: Supreme Court [Read Judgement]
In a significant ruling the Supreme Court observed that the Enforcement Directorate (ED) not to expect admission of guilt from summoned person for interrogation and mere non-cooperation from witness...
