![GST: Kerala HC permits release of Goods by furnishing Bond, directs Expedite Adjudication [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Transit-of-Goods.jpg "GST: Kerala HC permits release of Goods by furnishing Bond, directs Expedite Adjudication [Read Judgment]")
GST: Kerala HC permits release of Goods by furnishing Bond, directs Expedite Adjudication [Read Judgment]
The Kerala High Court recently permitted the assessee, M/s Vajra Rubber Products (P) Ltd to release goods detained by the State GST department by...
![Completion of Protective Assessment against Wife would not make Assessment Invalid: Kerala HC Upholds Order against Former Chief Secretary [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg "Completion of Protective Assessment against Wife would not make Assessment Invalid: Kerala HC Upholds Order against Former Chief Secretary [Read Judgment]")
![Kannan Devan Plantations eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Kannan-Devan-Plantations.jpg "Kannan Devan Plantations eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]")
![Income from Licensing a Property is a Business Income: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Hotel-Taxscan.jpg "Income from Licensing a Property is a Business Income: Kerala HC [Read Judgment]")
First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]
The Kerala High Court recently ruled that the first appellate authority, under section 251 of the Income Tax Act, 1961 has no power to make additions regarding new source of income which was not...
![First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]")
Denial of Exemption under s. 10B can’t be a reason for denying Benefit of s. 10A under IT Act: Kerala HC [Read Judgment]
Justices Antony Dominic and Dama Seshadri Naidu of Kerala High Court, in CIT v. M/S Flytxt Technology P. Ltd. Technopark Campus, Kariavattom, held that exemption under section 10B of the Income Tax...
![Denial of Exemption under s. 10B can’t be a reason for denying Benefit of s. 10A under IT Act: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Denial of Exemption under s. 10B can’t be a reason for denying Benefit of s. 10A under IT Act: Kerala HC [Read Judgment]")
Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]
In Commissioner of Income Tax v. M/s Joy Alukkas Traders (India) Pvt Ltd, a division bench of the Kerala High Court held that interest paid on money borrowed to bring into existence a show room is a...
![Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Revenue-Expenditure-Bombay-HC-Taxscan.jpg "Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]")
Bad Debts Written Off is deductible if the same has been taken into account in computing the income of the assessee in previous years: Kerala HC [Read Judgment]
In Stockpoint Share Services Private Ltd v. ACIT, Justices Antony Dominic and Dama Seshadri Naidu of Kerala High Court held that in order claim deduction in respect to bad debts under section Section...
![Bad Debts Written Off is deductible if the same has been taken into account in computing the income of the assessee in previous years: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Debt-Taxscan.jpg "Bad Debts Written Off is deductible if the same has been taken into account in computing the income of the assessee in previous years: Kerala HC [Read Judgment]")
Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]
A division bench of the Kerala High Court recently directed the Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST) law. Justices...
![Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Seized-Goods-Taxscan.jpg "Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]")
S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]
Justice Antony Dominic and Justice Dama Seshadri Naidu of Kerala High Court, recently upheld an Income Tax Addition on ground of unexplained investment against an individual observing that the...
Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]
While allowing a major relief to the Cochin International Airport, Justices Antony Dominic and Dama seshadri Naidu of Kerala High Court held that the airport authority is eligible for the benefit of...
![Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Cochin-International-Airport.jpg "Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]")