Nirmal Rani Provincial House Vs. Union of India (Kerala High Court) Facts: 1. The appellants submitted that the salaries received by the nuns and priests and made over to the religious congregations were not chargeable to income tax, and tax was never deducted at source from the salaries paid to them. They relied upon circulars […]
G. Santhosh Kumar Vs State Of Kerala (Kerala High Court) The Kerala High Court, in major relief to Ex Assistant Tax Commissioner, G.Santosh Kumar ruled that the criminal proceedings can not be initiated against a Public Servant for passing incorrect quasi-judicial order or against the government. The petitioner, G.Santosh Kumar who was the assessing authority […]
According to the learned counsel for the petitioner, the Income Tax Department has clarified the newly introduced provision of Section 194Q of the Act by their communication at Ext.P7 which unequivocally states that buyers are supposed to deduct tax at source within the sale consideration payable to the Oil Companies.
Sudarsanan P. S. Vs CIT (Kerala High Court) The last question that was argued by Adv.Arun Raj related to the claim under Section 69C of the Act for the payment of Rs.3,26,380/-. As mentioned earlier, when satisfactory explanation is not offered by the assessee, the assessing officer is entitled to draw inferences. The expenditure to […]
Union Of India Vs Merchem India Pvt. Ltd (Kerala High Court) It is significant to note that the statute does not provide for any provision for lapsing of unutilized input tax credit for non filing of TRAN-1. The input tax credit is required by law to be credited to the electronic credit ledger of an […]
Ideal Surgicals Vs National Company Law Tribunal (Kerala High Court) The challenge in these original petitions is against the proceedings of the National Company Law Tribunal (NCLT), Kochi Bench. IBC, 2016 is a Single Unified Umbrella Code, covering the entire gamut of the law relating to insolvency resolution of corporate persons and others in a time […]
Petitioner made representation to Chief Secretary, Government of Kerala, to request GST Council to include the petrol and diesel in the GST regime and till a decision is taken by the GST Council, Government of Kerala may refrain from levying the state tax on petrol and diesel.
St. Joseph Tea Company Ltd. Vs State Tax Officer (Kerala High Court) The recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A. It will be open for the GST functionaries […]
Director Identification Numbers (DINs) of assesses-director allotted under Rule 10 of the Companies (Appointments and Qualifications of Directors) Rules, 2014, were not liable to be deactivated or cancelled solely for the reason that assesses-director stood disqualified for appointment / reappointment as Directors of Companies by operation of Section 164(2).
State of Kerala Vs Future Gaming & Hotel Services (P) Ltd. (Kerala High Court) The Hon’ble High Court of Kerala in State of Kerala & Ors Vs. Future Gaming & Hotel Services (P) Ltd [WA.No.78 of 2021], declared that a host state (where lottery is selling) has legislative competence to make appropriate rules to scrutiny […]
