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.
When the award is opposed to public policy it is void
Explanation to s. 37(1) not apply if unaccounted business is not an illegal business
Constitutional Validity of tax on service rendered in relation to lotteries promoted or marketed by Clients
Packing of export cargo not liable to Service Tax
Can an assessee engaged in letting out of rooms in a lodging house also treat the income from renting of a building to bank on long term lease as business income?
Is the assessee entitled to depreciation on value of goodwill considering it as “other business or commercial rights of similar nature” within the meaning of an intangible asset?
Can EPABX and mobile phones be treated as computers to be entitled to higher depreciation at 60%?
Whether the benefit of deduction under Section 10A can be extended to inter-state sales made to another industrial unit in a SEZ, payment in respect of which is received in Indian rupees?
When Revenue detects unexplained expenditure in the name of doctors of the hospital, Sec 69C additions in the hand of the hospital can be made only after doctors deny receiving such payments
No complete immunity from penalty if undisclosed income finally assessed is more than declared one
Kerala High Court grants interim stay on recovery of service tax on Restaurant and short term accommodation service
Whether the activities of telecasting and broadcasting of TV and Radio programmes can also be said to be for advancement of general public utility, and thus qualify for registration as a charitable company?
When the mandatory provision not followed leading to evasion of tax by way of excess relief granted to the assessee, the remedy open to the officer is to revise the assessment by invoking powers under Section 147
Prior period expenses not to be deducted while computing book profit for the purposes of section 115JA
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.
