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.
Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court) The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than […]
Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 demand […]
Shabu George Vs State Tax Officer (Kerala High Court) CGST Act authorizes the seizure of things, including cash in appropriate cases, we do not think that the present is a case that called for a seizure of the cash found in the premises of the appellants at the time of the search. The power of […]
Kerala High Court recalls interim order in Sandeep’s review petition against State Tax Officer. Clarifies the correct interpretation of Section 112(8)(b).
Udayanapuram Service Co-Operative Bank Ltd Vs ITO (Kerala High Court) The challenge in this writ petition is against the assessment order produced as Ext.P1 and the demand notice issued pursuant to the assessment. The assessment relates to the assessment year 202021. The only question that is involved is whether the petitioner’s Society is entitled to […]
Kerala High Court held that order passed rejecting claim of input tax credit (ITC) on purchase of capital goods without giving reasons for rejecting the same is unjustified and unsustainable.
Kerala High Court directed the First Appellate Authority to entertain the appeals preferred by the appellant against assessment order after collecting amounts due towards Kerala Legal Benefit Fund.
Grievance of petitioner is that benefit of Section 11 of Income Tax Act has not been extended to petitioner, which is a Charitable Society. The reason stated is that they failed to submit audit reports in time.
