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.
Urban land utilised for construction of a building with approval of prescribed authority is not subject to Wealth-tax under definition of "asset"
Deduction for interest on Loan fund utilised in share purchases allowable only if the Shares are held as stock-in-trade and not as investment: HC
Assessee entitled to exemption on profit derived by its 100% EOU engaged in blending, packing and export of tea bags and tea packets
Applicability of Interest u/s 234B(3) for the first time in reassessment completed under section 147
Sale of stock exchange membership card of a defaulting member by Exchange amounts to transfer under the Income Tax Provisions
NBFCs not entitled to deduction of any provision created for bad and doubtful debts
Production of certified copy of instrument of partnership is mandatory for claiming assessment in status of a firm for any assessment year commencing from 1993-94
Blending of tea for export by an industrial unit in SEZ area is a manufacturing activity which qualifies for exemption U/s. 10A/10AA
Terms "any trade, commerce or business" occurring u/s 2(15) refer to trade, commerce or business pursued by recipient to whom service is rendered
Interest under section 234A, B and C are mandatory in nature and no discretion is vested in the Assessing Officer
What is to be assessed as income from lottery is only the actual income received and not any notional income
Assessee can not claim Indexation benefit on Indira Vikas Patra (IVP) on receipt of payment of the same
Assessee maintaining books of accounts only can claim deductions, allowances and rebates provided in-the Statute
Making and sale of advertising materials for customers is advertisement service liable for service tax
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.
