Kerala High Court

Disputes between CA Firms partners not governed by CA Act but by Partnership Act: Kerala HC

Disputes between the partners of a chartered accountants firm are not governed by the Chartered Accountants Act but by the Indian Partnership Act - High Court of Kerala...

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Kerala HC quashes 2 FIRs registered against Enforcement Directorate

P. Radhakrishnan vs State Of Kerala (Kerala High Court )

P. Radhakrishnan vs State Of Kerala (Kerala High Court) W.P(C).No.7641 of 2021 The instant writ petition is filed by the Deputy Director, Enforcement Directorate, Kochi Zonal Office, aggrieved by the registration of Exhibit P1 FIR by the Crime Branch wing of the State Police. The essential facts leading to the writ petition, are as under:...

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HC directs ICAI to recognise & record retirement of CA from Partnership Firm

Joshi John Vs Institute of Chartered Accountants of India (Kerala High Court)

Joshi John Vs Institute of Chartered Accountants of India (Kerala High Court) It is not disputed that ‘M/s. R. Menon and Associates’ is a partnership at will. Section 43 of the Indian Partnership Act, 1932 provides that when a partnership is ‘at will’, the firm may be dissolved by any partner giving notice in writi...

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Anticipatory Bail granted to person accused of non-payment of GST & non-filing of returns

Abdul Shaji Vs Commissioner of Central Tax And Central Excise (Kerala High Court)

Anticipatory bail was granted to the person accused of non-payment of GST to the tune of Rs 17.53 Crores and non-filing of GSTR 3B returns as it was settled position that the applicant apprehending arrest need not be made an accused in a crime to seek the relief of anticipatory bail and it was sufficient in case he succeeded in establishi...

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Name approval process of MCA is a ‘system generated harassment’ : HC

Kunhi Muhammed Etayattil Vs Asst. Registrar of Companies (Kerala High Court)

Kunhi Muhammed Etayattil Vs Asst. Registrar of Companies (Kerala High Court) HC remarked that,The facts of the case disclose a sorry picture of what can be described as a ‘system generated harassment’ aggravated by non application of mind by officials who leave everything to be dealt with by the system, thereby putting the com...

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Women cannot be denied Job citing work during night hours

Treasa Josfine Vs State of Kerala (Kerala High Court)

Treasa Josfine Vs State of Kerala (Kerala High Court) It is submitted that the petitioner is an engineering graduate in Safety and Fire Engineering. The 2nd respondent, a public sector undertaking under the State of Kerala, has engaged the petitioner as Graduate Engineer Trainee (Safety) and the petitioner had worked as such for the perio...

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No TDS on commission paid to non-resident agent for effecting exports

Device Driven (India) Pvt. Ltd. Vs CIT (Kerala High Court)

Device Driven (India) Pvt. Ltd. Vs CIT (Kerala High Court) No TDS on commission paid to non-resident agent for effecting exports as it was not taxable under Income Tax Act Conclusion: Services rendered for effecting exports within India by assessee-company to foreign buyers would not attract income tax since the income was derived from th...

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Demand due to denial of Section 80P deduction- Stayed by HC till disposal of Appeal by CIT(A)

Poothrikka Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court)

Poothrikka Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court) The question which is pending for adjudication before the appellate authority is whether the petitioners who are co-operative Societies are entitled for deduction under Section 80 (P) of the Income Tax Act. The Assessing Officer has denied the benefit of Section 80 (P) o...

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No Tax on Consideration received for compulsory acquisition of land & Building

Madaparambil Varkey Varghese Vs ACIT (Kerala High Court)

Madaparambil Varkey Varghese Vs ACIT (Kerala High Court) The compensation awarded for the acquisition of land, buildings etc of the petitioner by Kochi Metro Rail Project is Rs.7,54,24,705/-. During the Assessment Year 2016-17 the petitioner has received 80% of the compensation determined through Award dated 30.10.2015. While computing th...

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Proper officer detaining or seizing goods or conveyances shall issue a notice specifying tax & penalty payable

Fawas Associated Agencies Vs Assistant State Tax Officer (Kerala High Court)

Fawas Associated Agencies Vs Assistant State Tax Officer (Kerala High Court) On a plain and simple reading of the provisions of the Act, sub-section (3) of Section 129 envisages that the proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for [&...

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