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.
TDS U/s. 194A not required to be deducted on interest income of Societies registered under Societies Registration Act, 1860
No waiver of Interest if delay in return filing was not because of impounding of documents
Application for registration u/s. 12A once rejected cannot be restored
For retention of seized Books of account revenue should communicate CIT approval & recorded reasons for said approval to Assessee
Right to use of Trade Mark – Goods or Services – Whether VAT or Service Tax applicable
Waiver of interest – Plea of ‘Bonafide mistake’ will help only if assessee is covered by prescribed circumstances
Tribunal cannot consider validity of retrospective amendment
Borrowals to extent of interest free loans is for non business purposes
Trust cannot take dual benefit in the form of application of income & depreciation
Allowing Leave encashment expense only on payment basis unconstitutional
Transfer of file u/s.158BD without recording of satisfaction makes s.158BC assessment invalid
Search warrant issued in the name of group concerns with names of assessees separately stated therein is valid
Premium paid to LIC under Group Leave Encashment Scheme is deductible u/s. 37(1)
Confirmation statement not required to assess undisclosed income
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.
