Kerala HC refuses to interfere in Benami Act proceedings, stating the petitioner must pursue statutory remedies before the adjudicating authority.
Kerala High Court held that additional machines employed for carrying out the freeze-drying process entitled to enhanced depreciation at 20% under section 32(1)(iia) of the Income Tax Act. Appeal allowed, accordingly.
Kerala HC upheld ITC restrictions under GST but allowed an extension for error correction in Form GSTR-3B. Appeal dismissed with minor modification.
Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.
Reopening of notice under section 148A(b) was valid as assessee was served notices both physically and via email and assessee had been granted sufficient opportunity to respond to the notice however, assessee failed to avail the opportunity granted.
Kerala High Court grants bail to accused in GST ITC fraud case, citing legal principles on bail. Conditions imposed to ensure cooperation with investigation.
Kerala High Court Held that money in Bank accounts is a property liable for provisional attachment under Section 281B of the Income Tax Act. Thus, writ petition is allowed.
Kerala High Court dismisses Mohammed Fariz & Co’s plea for condoning 964-day delay in appealing a customs duty short levy demand of ₹3,98,613.
Kerala High Court held that revision proceedings under section 263 of the Income Tax Act righty invoked as claim was accepted by assessing officer without any enquiry. Accordingly, jurisdiction rightly invoked.
Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without adequate enquiry. Accordingly, appeal dismissed.
