Kerala High Court

Conversion of Un-garbled Pepper to garbled Pepper is not manufacture

Nishant Export Vs. Assistant Commissioner Of Income Tax (Kerala High Court)

Nishant Export Vs. ACIT (Kerala High Court) The assessee was engaged in the procurement and export of pepper. The assessee procured un-garbled pepper, which by a process got garbled; making it fit for human consumption and was exported. The assessee had been claiming allowance under Section 80HHC for its export turnover as computed under ...

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Kerala VAT: Bakery shortening and vanaspati are not similar

M/s. Parisons Foods Pvt. Ltd. Vs. Joint Commissioner Of Commercial Taxes (Kerala High Court)

M/s. Parisons Foods Pvt. Ltd. Vs. Joint Commissioner Of Commercial Taxes (Kerala High Court) The appeal arises from a Clarification Order issued under Section 94 of the Kerala Value Added Tax Act, 2003 (‘KVAT Act’ for short). The appellant/dealer, inter alia, is engaged in the manufacture of ‘bakery shortening’. Th...

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Charging of interest U/s. 234B(1) in regular assessment not necessary for charging interest U/s. 234B(3)

The Commissioner of Income-tax Vs M/s. Baby Marine Exports (Kerala High Court)

CIT Vs M/s. Baby Marine Exports (Kerala High Court) If the regular assessment was upheld finally and there was a reassessment and re-computation of total income, the assessee would have been liable to pay advance tax to that extent also, on which, an interest would be levied under Section 234B(3). It is been held that […]...

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Delay of 1964 days cannot be condoned for mere Ignorance of Law

M/s. Fathima Educational And Charitable Trust Vs. The Commissioner Of Income Tax (Kerala High Court)

t is trite that ignorance of the law is not an excuse and lack of understanding would also be akin to ignorance; which cannot validly be taken up. The delay is also huge coming to 1964 days. ...

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Goods detained under GST Act to be released immediately on compliance with GST rules

M.H. Industries Vs. Assistant State Tax Officer (Kerala High Court)

If the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith....

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Goods can’t be detained for mere infraction of procedural GST Rules

Indus Towers Ltd. Vs. Assistant State Tax Officer (Kerala High Court)

A taxable person transports the goods procured by them for own use to the site where the goods are to be consumed....

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No prohibition under GST Law on Transporting of Goods to Unregistered Person: HC

M/s Age Industries (P) Ltd. Vs The ASST. State Tax Officer (Kerala High Court)

The specific case of the petitioner is that the consignment was intended to be supplied to three parties for quality appraisal on job work basis. Such transactions are not prohibited. Such goods in terms of the provisions contained in the CGST and SGST Act are to be transported on delivery chalans. The question whether the person to whom ...

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Release Goods detained under GST on furnishing of Simple Bond: Kerala HC

M/s. Vajra Rubber Products (P) Ltd. Vs. Commercial Tax Officer (Kerala High Court)

Petitioner seeks release of the goods detained by the second respondent under Section 129 of the Central Goods and Services Tax Act as also the Kerala State Goods and Services Tax Act....

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No tax liability still TDS mandatory?

Academy of Medical Sciences Vs. Commissioner of Income-tax (Kerala High Court)

Academy of Medical Sciences Vs. CIT (Kerala High Court) Background Chapter XVII-B of the Income Tax Act, 1961 deals with deduction and collection of tax at source [with-holding tax].  This chapter is sub survient to section 4 i.e. charging section of the Act. Section 40(a)(ia) deals with dis-allowance of a portion of expenditure[ which i...

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Addition U/s 68 justified for Receipts from non-existent broker

Kerala Sponge Iron Ltd. Vs CIT (Kerala High Court)

Assessing officer treated the receipts as unexplained cash credit for the reason that M/s. National Multi Commodity Exchange of India had confirmed that M/s. Vatika Merchants (supra) was expelled from the exchange long prior to the transactions in question. ...

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