Kerala High Court directed to give one final opportunity to the petitioner to respond to show cause notice as show cause notice granted only three days time to respond.
Kerala High Court held that TDS never deducted and entire amount of TDS was paid along with penal interest hence initiation of prosecution under section 276B of the Income Tax Act unjustified. Accordingly, all the proceedings quashed.
Kerala High Court held that the “interest income” on the short-term deposits of the funds infused by the Government are in the nature of “capital receipt” and not “revenue receipt” and hence the same are not taxable as ‘income from other sources’.
Kerala HC dismisses writ petition challenging Section 74 CGST Act invocation for alleged willful suppression of sales and tax evasion.
Kerala High Court held that depreciation allowance is deemed to be business loss for section 71 and 72 and can be set off only against profits or gains of business and not against income from any other sources.
Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by it, qualifies for the deduction contemplated under Section 80P(2)(a) of the Income Tax Act.
Kerala High Court held that competent authorities under the Income Tax Act is entitled to seek interim custody of the currency notes that are seized and produced before the Jurisdictional Magistrate.
Kerala High Court directs the government to appoint GST Appellate Tribunal members within four months, but denies amendments to Section 169 of the CGST Act.
Kerala High Court directs consideration of ITC rectification application due to GST filing mismatch, mandating a hearing within 3 months.
Kerala High Court held that condonation application for delay in filing the audit report in Form-10B should have been considered without being too hyper technical and in a judicious manner.
