Wealth Tax leviable on ‘Land under Construction’: Kerala HC [Read Order]
The Kerala High Court in Commissioner of Wealth Tax v. SHRI.K.C Rajan, held that wealth tax is leviable on a land under construction as the same can...
![Convent, not being a separate Entity, not eligible for S. 12A Registration: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Convent-Kerala-High-Court-Taxscan.jpg "Convent, not being a separate Entity, not eligible for S. 12A Registration: Kerala HC [Read Judgment]")
![Income derived from Toddy Tapping is Agricultural Produce, Subject to Tax Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Toddy-Tapping-Taxscan.jpg "Income derived from Toddy Tapping is Agricultural Produce, Subject to Tax Deduction: Kerala HC [Read Judgment]")
![Bank can be treated Dealer for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Hypothecated-Goods-Kerala-High-COurt-Taxscan.jpg "Bank can be treated Dealer for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]")
![Service Tax not payable on Chit Transactions During 2012 to 2015: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Chit-Transaction-Service-Tax-Taxscan.jpg "Service Tax not payable on Chit Transactions During 2012 to 2015: Kerala HC [Read Judgment]")
Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]
A division bench of the Kerala High Court in T.J. Jaikish vs. The Commissioner of Income Tax held that Deemed Dividend is different from ‘dividends’ under section 115(O) of the Income Tax Act, 1961....
![Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Deemed-Dividend-Kerala-High-Court-Taxscan.jpg "Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]")
Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]
A Two judge Bench of the Kerala High Court in The Commissioner of Income Tax, Cochin vs. Parry Agro Industries Ltd. held that the commission deducted by the foreign agent from the sale consideration...
![Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Commission-Taxscan.jpg "Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]")
Kerala High Court confirms Penalty as Assessee Failed to Prove Reason for Accepting Deposits from Staff Members in Cash [Read Judgment]
The Kerala High Court in the case, Commissioner of Income Tax versus M/S Al- Ameen Educational Trust has ruled in favour of Revenue and confirmed the penalty since Assessee failed to prove the reason...
![Kerala High Court confirms Penalty as Assessee Failed to Prove Reason for Accepting Deposits from Staff Members in Cash [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Kerala High Court confirms Penalty as Assessee Failed to Prove Reason for Accepting Deposits from Staff Members in Cash [Read Judgment]")
![Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Kerala-High-Court-Taxscan.jpg "Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]")
Conversion of Un-garbled Pepper to be fit for Human Consumption is not ‘Production’ for granting IT Deduction: Kerala HC [Read Judgment]
A division bench of the Kerala High Court recently ruled that conversion of un-garbled pepper to be fit for human consumption would not amount to ‘production’ for the purpose of deduction under...
![Conversion of Un-garbled Pepper to be fit for Human Consumption is not ‘Production’ for granting IT Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "Conversion of Un-garbled Pepper to be fit for Human Consumption is not ‘Production’ for granting IT Deduction: Kerala HC [Read Judgment]")
'Finance Charges' from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]
Finance charges like interest received from hire purchase of vehicles are like other interest subject to tax under the Interest Tax Act, the Kerala High Court has said. A bench of Acting Chief...
![Finance Charges from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Finance Charges from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]")
Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]
A two-judge bench of the Kerala High Court in The Commissioner of Income-Tax, Thiruvananthapuram v. The Kerala Minerals And Metals Ltd, held that the assessee would be entitled to the interest on the...
![Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]")