Courts: Kerala High Court
Find latest Kerala High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law and other taxation, business and legal matters.
Assessee can adopt hybrid system for income computation provided the same followed consistently
CIT duly empowered to decline request for waiver of interest U/s. 234C – HC
Re-opening of Assessment not valid in absence of any justifiable doubtful circumstances – HC
TDS is to be deducted on both amount paid as well as payable Section 40(a)(ia)-HC
Deduction u/s 194C instead of u/s 194J renders shortfall liable for disallowance u/s 40(a)(ia)
Addition made by AO without disclosing the basis to Assessee and in Assessment order is not sustainable
Interest U/s. 194A not deductible on excess amount paid by builder to Purchaser on cancellation of agreement to sale
CHA license cannot be terminated for acts & omissions of his employees- HC
Assessee can request condonation of delay in filing of return if reason for delay was not attributable to him
Penalty Imposable on cash loan from person other than partners
TDS deductible on Salary Paid to missionary teacher irrespective of subsequent use
M/s Surya Constructions Vs. Commercial Tax Officer (WC & LT) – Kerala High Court
HC stays Late Filing Fees U/s. 234E for late filing of TDS return
S. 10(13A) ‘Salary’ does not include bonus for Calculation of HRA
Kerala High Court judgments and orders cover important questions concerning taxation, business, commercial and other laws. This TaxGuru page compiles Kerala High Court case laws involving Income Tax, GST, Customs, input tax credit, tax demands, refunds, registration, reassessment, penalties, Company Law and other legal disputes. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and follow important developments before the Court. TaxGuru brings together recent and significant earlier Kerala High Court decisions with summaries and analysis explaining key issues and legal principles. This page provides a convenient resource for researching tax, commercial and regulatory jurisprudence of the Kerala High Court.
