![Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Mata-Amrithanandamayi-Math.jpg "Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]")
Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]
A division bench of the Kerala High Court held that a Trust can claim exemption under section 11(1)(d) of the Income Tax Act, 1961 on interest on...
![Assessee should not be Taxed for the Income that it has not Earned: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Assessee should not be Taxed for the Income that it has not Earned: Kerala HC [Read Judgment]")
![Exchange of Old Cars for New Ones by Dealer would not amount to ‘Business Auxiliary Service’: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Service-Tax-Sai-Service.jpg "Exchange of Old Cars for New Ones by Dealer would not amount to ‘Business Auxiliary Service’: Kerala HC [Read Judgment]")
![Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/T5-Flourescent-Lamps.jpg "Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]")
Assessment u/s 153C is unsustainable in the Absence of Recovery of Incriminating Materials: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, ruled that an assessment made under section 153C of the Income Tax Act, 1961 cannot be justified on ground that no incriminating...
“Hospital Buildings will get exemption from Building Tax under the head 'Charity' only If free Medical Service is rendered”: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent ruling held that the hospital buildings are entitled to exemption from Building Tax subject to the provisions of section 3 of the Building Tax...
Assessee is bound to file Return u/s 153A(1)(a) of Income Tax Act even if no evidence procured during the course of Search: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, held that under section 153(1)(a) of the Income Tax Act, 1961, it is a mandatory requirement that the assessee shall file a return in...
Transportation Charges & Mobilisation Charges separately realized by the Assessee would form part of Sale Price: Kerala HC [Read Judgment]
The Division Bench of the Kerala High Court comprising Justice Antony Dominic and Justice Dama Seshadri Naidu, recently held that the transportation charges and mobilization charges realized by the...
![Transportation Charges & Mobilisation Charges separately realized by the Assessee would form part of Sale Price: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Ready-mix-concrete-Tax-Scan.jpg "Transportation Charges & Mobilisation Charges separately realized by the Assessee would form part of Sale Price: Kerala HC [Read Judgment]")
Questions relating to determination of rate of duty on customs not maintainable before HC; Kerala High Court [Read Order]
In a recent order, Kerala High Court has dismissed appeal raising the question of determination of the rate of duty on customs. The division bench of Kerala High Court comprising of Justice Antony...
Imposing a cap of Rs.5Lac for disabled on the value of vehicle entitled to Tax Exemption is not Violation of Art 14; Kerala HC [Read Judgment]
The division of bench of High Court of Kerala held that, Imposing a cap of Rs. 5lakhs for disabling d on the value of the vehicle entitled to Tax Exemption is not arbitrary and not fall foul of...