The High Court held that Section 16(5) of the CGST Act overrides the limitation under Section 16(4) if returns are filed before the specified cut-off date. The assessment denying ITC was quashed and remanded for fresh consideration.
The Court ruled that expenses on replantation and upkeep are revenue in nature and eligible for deduction. It followed the Full Bench decision which overruled the earlier restrictive interpretation.
Kerala High Court held that Bank is not required to deduct TDS on interest paid to senior citizen who has provided Form 15H. Accordingly, Bank cannot be considered as assessee in default for non-deduction of such TDS.
The case examined whether assessments under Section 153C were valid without proper recording of statutory satisfaction. The Court remanded the matter, holding that jurisdiction must be decided before examining additions on merits.
Kerala High Court held that Competition Commission of India [CCI] possess jurisdiction for investigating anti-competitive practices in telecommunication sector inspite of Telecom Regulatory Authority of India Act, 1997 regulations.
The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under Section 159.
Kerala High Court held that only tax component shown in demand notice is required to be paid to file an appeal under Municipal Act. Penal interest and other charges cannot be insisted upon at appeal stage.
The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside Kerala.
The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ petition and directing the assessee to pursue statutory appeal remedies.
The Court ruled that an income tax appeal cannot be rejected solely for non-appearance. The matter was remanded because the appellate authority failed to examine the issues raised under Section 250(6).
