Kerala High Court

Official Liquidator can file claim within a period of 4 years from winding up order date

O.A. Antony Vs. Chandini Chits (P.) Ltd. (Kerala High Court)

Official Liquidator (OL) could file claim within a period of four years from the date of winding up order, by taking the benefit of one year period immediately following the date of the winding up order, as provided under section 458A of the Act and the three years period provided under Article 137 of the Limitation Act....

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Salary denial for not opening Salary a/c with employers bank is illegal

T.M.Dinesh Kumar Vs Malabar Cancer Centre Socity (Kerala High Court)

Petitioners insist that they should get salary through the existing account with the SBI itself without insisting them to open accounts with the IDBI. Therefore, denial of salary to the petitioners on the ground that they did not open account with IDBI bank is illegal....

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Commission to doctors cannot be allowed unless vouchers been produced even if allowed in earlier years

Commissioner of Income Tax Vs. Moidus Medicare (P.) Ltd. (Kerala High Court)

These appeals are filed challenging the orders passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA Nos. 120/08 and 119/08 pertaining to the assessment years 2002- 03 and 2001- 02. For the assessment years in question, the assessee had made deduction of payments said to have been made to doctors towards MRI Commission, CT Sca...

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Fired from Job for being drunk on the way to duty is Shockingly Disproportionate: HC

M.G.Venu Vs Sbi Life Insurance Company Limited (Kerala High Court)

An employee wins a foreign jaunt; apart from the pleasure pursuit, the employee will undergo training abroad. On board the flight bound overseas, the employee is found drunk, too much. He is deplaned. The employer treats it as grave misconduct, punishes him —with removal from service. Is the punishment shockingly disproportionate...

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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)

Just 3 days to Join GST Online Certification Course by GST Professionals & TaxGuru.in – Batch II 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 […]...

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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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