Kerala High Court

Kerala HC directs CBDT to consider representation for Further Extension of Tax Audit Due Date

S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)

Petitioner highlighted the difficulties faced by them in filing returns before the last date because of the recent flood ravage in Kerala State. So they wanted the last date for the filing of returns extended to 31.12.2018. The Department has, however, extended the period till 15.10.2018. Reckoning that period to be inadequate, the petiti...

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Failure to upload Form GST TRAN-1 due to technical glitches- HC directs Assessee to apply to Nodal Officer

Smartuff Glass Ltd. Vs Union of India (Kerala High Court)

Where assessee was unable to file Tran-1 form within due date owing to technical glitches in GST website and could not avail of Cenvat credit, the assessee was granted liberty to approach to concerned nodal officer who was directed to look into the issue and facilitate the uploading of Form TRAN-1 without reference to any time frame...

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Tax Audit Due Date Extension: Writ in Kerala High Court Against Levy of Interest U/s. 234A

Association Of Tax Practitioners & Hindu Economic Forum Vs. UOI (Kerala High Court)

In the case of Association Of Tax Practitioners & Hindu Economic Forum Vs. UOI filed with Kerala High Court it was argued that once an assessee is allowed to submit returns upto 15.10.2018, the department cannot demand interest under section 234A for the extended period. Hon'ble high court posted these writ petitions for further consid...

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Contribution to Fishermen’s Welfare Fund allowable despite the fact that fund been held Unconstitutional by SC: HC

The Commissioner of income tax Vs Abad Exim (p) ltd (Kerala High Court)

CIT Vs Abad Exim (P) Ltd. (Kerala High Court) The question remaining is with respect to the deduction, insofar as the contribution made to the Fishermen’s Welfare Fund. The Fund itself was declared unconstitutional by a decision of the Honourable Supreme Court  in AIR 2002 SC 973 [Koluthara Exports Ltd. v. State of Kerala and Othe...

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No charity in Mere supply of food to poor received from Govt or Intermediaries

The commissioner of income tax Vs M/s. Annadan trust (Kerala High Court)

CIT Vs M/s. Annadan trust (Kerala High Court) The sub-contract of the assessee cannot be considered to be a charitable activity, especially since the supply of food is with the funds of the State Government, received by the assessee as contract amounts. The activity of the assessee confined to such sub-contracts cannot be deemed to b...

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HC permits release of Goods Detained for not containing Vehicles Details in E-Way Bill on furnishing BG & Bond

K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court)

K. Karunakaran Vs Asst. State Tax Officer (Kerala High Court) The petitioner, engaged in works contract, purchased material from Ghaziabad, as seen from Ext.P1 invoice. Ext.P2 e-way bill, however, did not contain the details of the vehicle used for the transport. The vehicle and the goods detained, the petitioner filed this writ petition....

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E-way bill declaration made after detention of goods cannot absolve assessee from penalty

Asstt. STO Vs Indus Towers Ltd. (Kerala High Court)

Asstt. STO Vs Indus Towers Ltd. (Kerala High Court) In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee has absolute control and could be subject to manipulation. The assessee having transported the goods with delivery chalan, could very well sell the go...

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Water-logged land adjacent to agricultural land will be treated as agricultural land

CIT Vs Shri. Shaji thomas (Kerala High Court)

CIT Vs Shri. Shaji thomas (Kerala High Court) Assessing Officer had accepted the fact that 97.60 Ares of land sold by the assessee is agricultural land. In fact, the said finding was also on proof of specific agricultural operations having been undertaken in the said The adjacent land which is lying as Kayal land and […]...

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Release goods detained on Compliance with Kerala GST Rules: HC

Kaniayamparambil Steels  Vs Asstt. Sales Tax Officer (Kerala High Court)

Kaniayamparambil Steels  Vs Asstt. Sales Tax Officer (Kerala High Court) The petitioner seeks release of the goods detained by the 1st respondent, under Section 129 of the Central Goods and Services Tax Act, 2017 as also the Kerala State Goods and Services Tax Act. 2. Earlier, a Division Bench of this Court, under similar circumstanc...

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Addition U/s. 68 rw section 56: Addition for share premium in excess of Fair Value

Sunrise Academy of Medical Specialities (India) (P.) Ltd Vs  ITO (Kerala High Court)

Sunrise Academy of Medical Specialities (India) (P.) Ltd Vs  ITO (Kerala High Court) (DB)  Any premium received by a Company on sale of shares, in excess of its face value; if the Company is not one in which the public has substantial interest, would be treated as income from other sources, as seen from Section […]...

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