Kerala High Court held that where there is no liability to deduct TDS, the mere fact that TDS was so deducted and paid to the Income Tax Department belatedly, cannot give rise to a claim for interest under sub-section (1A) of Section 201 of the Income Tax Act.
Kerala High Court held that as Central Bureau of Investigation (CBI) is included in the second schedule to RTI Act, 2005, CBI is not liable to furnish any information.
Kerala High Court held that if petitioner complies with provision of Section 129 (1)(c) of CGST Act, 2017, there is no reason for Assistant State Tax Officer to refuse the release of the goods and the conveyance, pending finalisation of the proceedings issued under Section 129.
Kerala High Court held that interim relief granted to the workers at 20% of the wages of the works will come within the purview of the definition of basic wages as mentioned in Section 2(b) of the the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
Bindu Premanandh Vs ADVS (Kerala High Court) CIT (Appeals) has not noted all the sequential events in the explanation given by the assessee. But has arrived at a quick finding for extending the relief under Section 54F of the Act. Turning to the findings of the Tribunal, we are of the view that the Tribunal […]
Narendra Kumar Gupta Vs State of Kerala (Kerala High Court) The points to be decided is whether the appellant had the right to avail input tax against the purchase items effected after a period of 90 days. The dealer had paid tax on the goods purchased from a registered dealer for sale within the State […]
Kerala High Court held that statutory provision with regard to punishment provided for commission of offence u/s 138 of Negotiable Instrument Act, 1881 is clear that the maximum fine shall be twice the amount of the cheque and nothing more
B. Madhukumar Vs Commercial Tax Officer (Kerala High Court) It is not in dispute before the court that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017. The provisions of Section 31A(2) of […]
Held that ex parte order of ad interim injunction granted before notice to opposite party under the proviso to Rule 3 of Order XXXIX C.P.C.. cannot be treated at part with other ex parte orders/decree.
Kerala High Court held that in an offence u/s. 138 of the Negotiable Instruments Act, when the Court imposes imprisonment and fine, fine forms part of the sentence hence the court has to order payment of compensation from the amount of fine as provided under Section 357(1)(b) of CrPC.
