Kerala HC rules on Elite Green Pvt Ltd’s claim for 4% SAD refund. Court finds that publishing on DGFT’s website amounts to public notice. Details here.
Kerala High Court held that a vehicle cannot be seized by customs on an apprehension that it may be used in future as a means of transporting smuggled goods.
The Kerala High Court rules in favor of Director of Income Tax in Sub Registrar vs Director of Income Tax, asserting that the bonafide impression of AIR submission by a predecessor isn’t a “reasonable cause” for 526-day delay.
Kerala High Court in Dhanya Sreekumari v. State Tax Officer held that cash not being a stock-in-trade of assessee, was not a thing that ought to have been seized and directed Revenue Department to release cash seized to assessee.
Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.
Kerala High Court held that provisions of section 64(1)(v) of Income Tax Act clearly states that income accruing or arising in the hands of a minor child will be added to the parent’s total income.
Kerala High Court held that as the nature of the land of the petitioner has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land
Kerala High Court held that there cannot be an automatic demand for property tax without fixing the tax payable in accordance with the procedure provided in the Act and the Rules. Accordingly, demand of property tax without assessment of the property is untenable in law.
Kerala High Court held that gratuity payable under the said Act has to be determined with respect to the date on which the gratuity became payable and not on the date on which sanction was accorded for payment of DCRG.
Kerala High Court held that deduction under section 80P of the Income Tax Act is allowable only if the same is claimed via a valid return.
