Explore the Kerala High Court’s ruling deleting section 234E penalty for TDS return delay caused by filing in Form 24Q instead of 26Q. Insights on the case, assessment, and the court’s decision.
Kerala High Court halts enforcement of demand notice in Mathew Scaria Vs Deputy Commissioner of State Tax, pending adjudication of KGST appeal. Get details and implications.
Kerala High Court held that the petitioner should approach the appellate authority under Section 107 of the Central Goods and Services Tax Act for getting permission to correct mistake in Form GSTR-3B.
Kerala High Court permits the payment of road tax liability in three instalments for a stage carriage, offering financial relief to the petitioner. Details in the judgment.
Kerala High Court corrects a mistaken assessment by the AO, excluding previous year’s balance to determine the annual receipt for a specific Assessment Year.
Read the Kerala High Court’s judgment on Section 220(2) of the Income Tax Act and its non-retrospective effect on tax interest in Catherine Thomas vs. Principal Chief Commissioner of Income Tax.
Kerala High Court held that as two authorities have concurrently held in favour of the petitioner and ordered release of the Gold and Currency, the same cannot be retained. Accordingly, confiscated gold and cash directed to be released.
Kerala High Court held that writ petition is misconceived and non-maintainable as petitioner didn’t co-operate for concluding the proceedings by the Tribunal on remand.
Kerala High Court allows deposit orders of lesser amounts pending appeal, citing CBDT Office Memorandums not binding on the Commissioner.
Kerala High Court empowers the Commissioner of Income Tax to condone delays in filing income tax returns under Section 119(2)(b) of the IT Act. Details of the judgment.
