Yogitha S. Yogesh
Yogitha S Yogesh is a legal content professional with over three years of specialized experience in demystifying the intricate world of taxation law. Her work has centered on translating complex fiscal regulations spanning direct and indirect tax, GST, and corporate compliance into clear, accessible content for diverse audiences. Her strength lies not just in accuracy, but in her ability to build a narrative around technical subjects, making them engaging and digestible. She had a robust academic foundation, including an LLM in Constitutional Law and a BA LLB from the prestigious Government Law College, Trivandrum.
Case Digest On Penalty Under Central Excise Rules, 2002
Penalties under the Central Excise Rules, 2002 are imposed for non-compliance with various provisions of the Central Excise Act, 1944. It was aimed...
![Section 43 Of IBC cannot be Attracted in Absence of Transaction made by Corporate Debtor: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Section-43-Section-43-Of-IBC-IBC-Cannot-Be-Attracted-Absence-of-Transaction-Made-By-Corporate-Debtor-NCLAT-Corporate-Debtor-NCLAT-NCLAT-taxscan.jpg "Section 43 Of IBC cannot be Attracted in Absence of Transaction made by Corporate Debtor: NCLAT [Read Order]")
![Mere Mentioning of Sale of Entry as Purchase Does Not Invalidate Income Tax Notice Flagging Bogus Transactions: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Gauhati-HC-Gauhati-High-Court-Income-Tax-Notice-Bogus-Transactions-Income-Tax-Mere-Mentioning-of-Sale-of-Entry-taxscan.jpg "Mere Mentioning of Sale of Entry as Purchase Does Not Invalidate Income Tax Notice Flagging Bogus Transactions: Gauhati HC [Read Order]")
Loss in Derivatives can be set off against Business Income as it not a Speculative Transaction: Kerala HC [Read Order]
In a recent case, the Kerala High Court ruled that loss in derivatives is not a speculative transaction and can be set off against business income of the assessee. Further, this is not a case where...
![Loss in Derivatives can be set off against Business Income as it not a Speculative Transaction: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/kerala-high-court-1.jpg "Loss in Derivatives can be set off against Business Income as it not a Speculative Transaction: Kerala HC [Read Order]")
Foreign Trade Policy Provision Cannot Authorise Levy Of Interest u/s 28AA Of Foreign Trade Act: Kerala HC [Read Order]
In a significant case, the Kerala High Court held that the provisions of the Foreign Trade Policy cannot by itself authorise the levy of interest under Section 28AA of the Foreign Trade (Development...
Application u/s 9 Of IBC Cannot Be Admitted For Invoices Covered By Prohibited Period under IBC: NCLAT [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal ( NCLAT ) has held that application under section 9 of the Insolvency and Bankruptcy code ( IBC ), 2016 cannot be admitted for the...
Liquidator under IBC does not create Sub Leases Over Public Land without Adhering to Statutory Requirements: NCLAT [Read Order]
The New Delhi bench of the National Company Law Appellate Tribunal ( NCLAT ) held that a liquidator does not create sub-leases over public land without adhering to the statutory requirements. Further...
Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]
In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the denial of cenvat credit against pepsico as manpower supply services and anti...
![Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Allahabad-Cenvat-Credit-against-Pepsico-Pepsico-Manpower-Supply-Services-taxscan.jpg "Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]")