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Case Law Details

Case Name : Lavia Infra Ltd Vs Central Board of Direct Taxes (Kerala High Court)
Related Assessment Year : 2019-20
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Lavia Infra Ltd Vs Central Board of Direct Taxes (Kerala High Court)

In a notable judgment, the Kerala High Court has accorded Lavia Infra Ltd an additional opportunity to explain its unexplained income under Section 69 of the Income Tax Act. This decision comes in the wake of recognizing the mental illness of the company’s Managing Director, showcasing a blend of compassion and adherence to legal standards.

Case Background: Lavia Infra Ltd, a company engaged in the

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