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Kerala High Court

Salary denial for not opening Salary a/c with employers bank is illegal

May 21, 2017 4095 Views 0 comment Print

Petitioners insist that they should get salary through the existing account with the SBI itself without insisting them to open accounts with the IDBI. Therefore, denial of salary to the petitioners on the ground that they did not open account with IDBI bank is illegal.

Commission to doctors cannot be allowed unless vouchers been produced even if allowed in earlier years

May 13, 2017 861 Views 0 comment Print

These appeals are filed challenging the orders passed by the Income Tax Appellate Tribunal, Cochin Bench, in ITA Nos. 120/08 and 119/08 pertaining to the assessment years 2002- 03 and 2001- 02. For the assessment years in question, the assessee had made deduction of payments said to have been made to doctors towards MRI Commission, CT Scan and USG Commission, Pathology Collection Commission and CT Commission National Hospital.

Fired from Job for being drunk on the way to duty is Shockingly Disproportionate: HC

April 30, 2017 5715 Views 0 comment Print

An employee wins a foreign jaunt; apart from the pleasure pursuit, the employee will undergo training abroad. On board the flight bound overseas, the employee is found drunk, too much. He is deplaned. The employer treats it as grave misconduct, punishes him —with removal from service. Is the punishment shockingly disproportionate

Sec. 68 Mere Establishing Identity of Creditors is not sufficient

April 18, 2017 2376 Views 0 comment Print

It, therefore, further logically follows that the creditor’s creditworthiness has to be judged vis-a-vis the transactions, which have taken place between the Assessee and the creditor, and it is not the business of the Assessee to find out the source of money of his creditor or of the genuineness of the transactions, which took between the creditor and sub-creditor and/or creditworthiness of the sub-creditors, for, these aspects may not be within the special knowledge of the Assessee.

Luxury Tax leviable on Accommodation under ‘Timeshare Agreement’

April 5, 2017 2439 Views 0 comment Print

The petitioner does not have a contention that the Resort owned by the petitioner does not come under the definition of “Hotel”. The Resorts are assessed under the LT Act and have also been remitting such tax as collected from the non-members who are residing in their facility and for any facility other than accommodation […]

Kerala HC upholds Levy of One Time Registration Tax on Taxi Vehicles

April 5, 2017 1395 Views 0 comment Print

These writ petitions concern challenge to Finance Bill, 2014 by which taxi vehicles are also imposed with an obligation to pay one time tax for fifteen years.

LLPs to follow law relevant to Partnership Firms for KVAT Registration

April 1, 2017 1128 Views 0 comment Print

The petitioner is aggrieved with the fact that Ext.P6 communication has been issued to the petitioner under the Limited Liability Partnership Act, 2008 (for brevity the LLP Act), which according to the petitioner, they are not obliged to comply with.

KVAT: Discounts received via Credit Notes are Part of Sales Turnover

March 23, 2017 7863 Views 0 comment Print

This writ petition is filed challenging Exts.P5 and P5(a) assessment orders under KVAT Act, 2003 for the assessment years 2009-10 and 2010-11 completed under Section 25(1) of the Act. Though the impugned orders are appealable, according to the petitioner

Assessee need not continue compounding scheme till completion of work under KVAT Act

March 19, 2017 3219 Views 0 comment Print

HC held that The mere fact that petitioner’s work, which commenced in previous year, had been compounded for that year would not require continuance under the scheme in subsequent year, for reason of there being no provision available requiring such a continuance.

No exemption to Hospital building from tax payment for mere affiliation with educational institute

March 17, 2017 1140 Views 0 comment Print

A hospital attached to a Medical College can be treated as a building used for educational purposes only when medical relief offered in said hospital is free of cost.

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