Kerala High Court

Sec. 68 Mere Establishing Identity of Creditors is not sufficient

Sunil Thomas Vs Income Tax Officer (Kerala High Court)

It, therefore, further logically follows that the creditor's creditworthiness has to be judged vis-a-vis the transactions, which have taken place between the Assessee and the creditor, and it is not the business of the Assessee to find out the source of money of his creditor or of the genuineness of the transactions, which took between th...

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Luxury Tax leviable on Accommodation under ‘Timeshare Agreement’

M/S Mahindra Holidays And Resorts India Ltd. Vs. The Intelligence Officer (High Court Of Kerala At Ernakulam)

The petitioner does not have a contention that the Resort owned by the petitioner does not come under the definition of “Hotel”. The Resorts are assessed under the LT Act and have also been remitting such tax as collected from the non-members who are residing in their facility and for any facility other than accommodation […]...

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Kerala HC upholds Levy of One Time Registration Tax on Taxi Vehicles

The Kerala travel operators association Vs state of Kerala (Kerala High Court at Ernakulam)

These writ petitions concern challenge to Finance Bill, 2014 by which taxi vehicles are also imposed with an obligation to pay one time tax for fifteen years. ...

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LLPs to follow law relevant to Partnership Firms for KVAT Registration

M/s. Hannah career excellence LLP Vs the commercial tax officer (Kerala High Court at Ernakulam)

The petitioner is aggrieved with the fact that Ext.P6 communication has been issued to the petitioner under the Limited Liability Partnership Act, 2008 (for brevity the LLP Act), which according to the petitioner, they are not obliged to comply with....

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KVAT: Discounts received via Credit Notes are Part of Sales Turnover

M/s Vettathil Agencies, Vs Commercial Tax Officer (Kerala High Court)

This writ petition is filed challenging Exts.P5 and P5(a) assessment orders under KVAT Act, 2003 for the assessment years 2009-10 and 2010-11 completed under Section 25(1) of the Act. Though the impugned orders are appealable, according to the petitioner...

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Assessee need not continue compounding scheme till completion of work under KVAT Act

KNR Construction Ltd. Vs Commercial Tax Officer (Works Contract) (Kerala High Court)

HC held that The mere fact that petitioner's work, which commenced in previous year, had been compounded for that year would not require continuance under the scheme in subsequent year, for reason of there being no provision available requiring such a continuance....

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No exemption to Hospital building from tax payment for mere affiliation with educational institute

The Clarist Medical Trust Vs The Secretary to Government (Kerala High Court)

A hospital attached to a Medical College can be treated as a building used for educational purposes only when medical relief offered in said hospital is free of cost....

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Property transferred to spouse for Inadequate Consideration can be attached to recover Tax dues

T. S. Sujatha Vs Tax Recovery Officer (Kerala High Court)

The petitioner, the wife of an assessee in default, is before this Court aggrieved by Exhibits P9, P10 and P12 by which the Income-tax authorities proceeded against her property comprised in Survey Number 354/17/8, Re-survey number 681/9; which also adjoins the property in which the petitioner runs a hotel....

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Luxury Tax leviable on Plinth Area: Kerala HC

Mohammed Ashraf Vs State of Kerala (Kerala High Court)

The petitioner is aggrieved with the revisional order passed at Ext.P5. The petitioner challenges the assessment made of the building constructed by the petitioner, under Section 5A of the Kerala Building Tax Act, 1975 (Act for short)....

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Assessment cannot be made merely on the basis of a statement recorded u/s 133A

Kottakkal Wood Complex vs. DCIT (Kerala High Court)

Aassessment order itself reveals that the Revenue has placed reliance on the proceedings initiated against the appellant for imposition of penalty under Section 67 of the KVAT Act based on an inspection held on 17.08.2006. It is seen that the Revenue relied on letter dated 18.09.2007 issued by V. Ahammed to the Assistant Director of [&hel...

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