Courts: Kerala High Court
Find latest Kerala High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law and other taxation, business and legal matters.
Losses cannot be set-off against Bogus /unexplained cash credit Income
Change in original statement cannot be relied unless supported by evidences
Passing assessment order without examining non-allowable expenses makes assessment order erroneous
Time limit for initiation of penalty proceedings u/s 271D & 271E to be reckoned from date of JCIT Notice
Society not eligible for deduction U/s. 80P if its income is not from collective disposal of labor of its member: HC
Profit from sale of shares is business income if assessee carries the activity in a systematic & organised manner: HC
Rectification order u/s 154 cannot be made on debatable issue: HC
Availability of alternative remedy is not an absolute bar in deciding the matter on merits
Disallowance U/s. 40(a)(ia) justified for deduction of TDS under wrong section :HC
Mere Tax deduction under any Head cannot be determinative of true character of payee’s income- HC
Second Proviso to Sec 40(a)(ia) being not curative by nature does not have retrospective effect: HC
Delayed Payment of Employees’ Contribution to PF not allowable U/s 43B
Income already assessed in the hands of third party cannot be re-assessed in the hands of assessee
Payment can be considered as interest only when it is in respect of pre-existing debt obligation
Kerala High Court judgments and orders cover important questions concerning taxation, business, commercial and other laws. This TaxGuru page compiles Kerala High Court case laws involving Income Tax, GST, Customs, input tax credit, tax demands, refunds, registration, reassessment, penalties, Company Law and other legal disputes. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and follow important developments before the Court. TaxGuru brings together recent and significant earlier Kerala High Court decisions with summaries and analysis explaining key issues and legal principles. This page provides a convenient resource for researching tax, commercial and regulatory jurisprudence of the Kerala High Court.
