TCS collected by dealer not includible in purchase value of vehicle: Kerala HC

By Editor Corporate Law Judiciary December 22, 2023

Case Name: Dr. Antony Daniel Vs Transport Commissioner (Kerala High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Kerala High Court

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Dr. Antony Daniel Vs Transport Commissioner (Kerala High Court) Introduction: The Kerala High Court recently delivered a significant judgment in the case of Dr. Antony Daniel Vs Transport Commissioner. The court addressed the inclusion of Tax Collected at Source (TCS) in the purchase value of vehicles, impacting the assessment of additional tax. The present article provides a detailed analysis of the court’s decision, its implications, and the legal arguments presented. Detailed Analysis: The petitioner sought relief from the court, challenging the demand notices (Ext.P1 and P2) and cont...

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