Kerala High Court

Film distribution right acquisition expense cannot be claimed if Film is not commercially exploited

Malayala Manorama Co. Ltd. Vs Asst. Commissioner of Income Tax (Kerala High Court)

Malayala Manorama Co. Ltd. Vs ACIT (Kerala High Court) Rule 9B(5) starts with a non-obstante Under the said rule, it is laid down that deduction under Rule 9B shall not be allowed unless the distributor credits in the books of accounts, the amounts realised by the distributor in case where the distributor himself has exhibited […]...

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Section 12A Registration to Convent- HC refers matter back to CIT

Sacred Heart Convent Vs Commissioner of Income Tax (Kerala High Court)

In the present case, the Commissioner does not speak of absence of a written constitution. The appellant also asserts that the constitution of the Generalate regulates the Houses also, which come under the Generalate. The Tribunal also found that the appellant comes under the exclusive control of the Generalate through the hierarchies as...

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GST: HC directs to not to invoke bank guarantee if there is time to file Appeal

M/s. Berger Paints India LTD. Vs States Tax Officer (Kerala High Court at Ernakulam)

I, therefore, dispose of this Writ Petition holding that the respondent will not invoke the bank guarantee for three months. In the meanwhile the petitioner may make all efforts before the 7th respondent to get an interim protection, pending appeal — adjudication....

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Release goods on submission of bank guarantee for GST & penalty and bond for value of goods: HC

Garuda Timber Traders Vs The Assistant State Tax Officer (Kerala High Court)

Garuda Timber Traders Vs The Assistant State Tax Officer (Kerala High Court) Once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released. Besides, the petitioner can challenge the Ext.P9 before the appellate authority [&...

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Allow Form TRAN-1 upload & ITC credit available during migration: HC

Naga Distributors vs Union of India (Kerala High Court)

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of m...

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Benefit of VCES 2013 cannot be denied for mere Technical Defects

Neyyattinkara Municipality Vs Deputy Commissioner of central excise & service Tax (Kerala High Court)

Declaration made by the petitioner under the Voluntary Compliance Encouragement Scheme, 2013 has been rejected in terms of the order impugned in the writ petition on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No. 170/5/2013-ST dated 8.8.2013. As per the said circ...

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Service Tax cannot be levied on chit transactions between 2012 and 2015

All Kerala Association of chit funds Vs Union of India (Kerala High Court)

The issue raised in all these Appeals/Writ Petitions are with respect to the liability of chit transactions, to service tax as arising from the Finance Act, 1994. The issue arises during three periods, in so far as the amendments made to the Finance Act, 1994...

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Issue of Share at Premium- Limited Scrutiny- Jurisdiction of AO

Sunrise Academy of Medical Specialities (India) Private Limited Vs ITO (Kerala High Court)

Sunrise Academy of Medical Specialities (India) Private Limited Vs ITO (Kerala High Court) The learned counsel for the petitioner submitted that the case of the petitioner was one taken for a limited scrutiny on the issue as to whether the funds received in the form of share premium by the petitioner are from disclosed sources […]...

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Make appropriate changes in GST portal to enable petitioner to comply with statutory requirements: HC

St. Josephs Tea Company LTD Vs Chief Commissioner Central GST & Central Excise (Kerala High Court)

HC directs to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also, within ten days...

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GST: Good detained cannot be released unless security equal to Tax amount demanded is furnished

M/s Kairali Granites Vs The Asst. State Tax Officer (Kerala High Court)

Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee...

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