The Kerala High Court has granted a hotel a new chance to appeal its tax case, despite a 588-day delay. The court ruled that dismissal on a technicality was unjust when the original tax order may have violated natural justice, ordering the hotel to pay a ₹3 lakh cost for its negligence.
The Kerala High Court dismissed a tax petition by a retired Subedar, ruling it lacked territorial jurisdiction. The court stated that a bank account in Kerala does not confer jurisdiction when the entire tax assessment cause of action arose in Jharkhand.
Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to re-evaluate disallowance of ITC in light of a recent judicial precedent that treats ITC as a fungible pool of funds.
Even though the purpose for which such buildings were used was one and the same, irrespective of the persons/institutions owned, managed and aided such institutions, the fact that, the manner in which the institution was rendering services made out a crucial distinction
Kerala High Court held that dismissal of stay petition on the ground of failure to comply with a non-existing condition precedent is perverse and requires interference. Accordingly, writ admitted and order set aside.
Kerala High Court held that interest is admissible to the taxpayer in case of refund under Direct Tax Vivad Se Vishwas Act, 2020. Accordingly, writ appeal of the revenue fails and the same is dismissed.
The Kerala High Court has dismissed an appeal for an income tax exemption, ruling that a bank’s Exit Option Scheme did not satisfy the VRS criteria under Section 10(10C).
Mere initiation of reassessment proceedings, which remain unfinalized, could not be a ground to deny an assessee the benefits available under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024.
Kerala High Court upholds tax on Guruvayur Devaswom’s voluntary contributions, affirming that the right to own property is not immune to tax laws.
The Kerala High Court has moved a temple’s tax exemption claim from the Devaswom Bench to the Income Tax Bench, clarifying judicial jurisdiction.
