![Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Detention-Taxscan.jpg "Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]")
Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]
A division bench of the Kerala High Court has overruled the decision of the Single bench in M/S Indus Towers Limited Vs. The Assistant State Tax...
![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]")
![VAT Return can be revised to Correct Bonafide Errors even though Penalty proceeds were Initiated: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/VAT-Return-Kerala-High-Court-Taxscan.jpg "VAT Return can be revised to Correct Bonafide Errors even though Penalty proceeds were Initiated: 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]")
Ice Cream can’t be treated as ‘Cooked food’, Taxable at a Higher Rate: Kerala HC Rejects Claim of Milano [Read Judgment]
While denying the benefit of composition scheme to M/s Milano Ice Cream Private Limited, Kerala High Court recently held that Ice-Cream cannot be treated as cooked food and therefore, a higher rate of...
![Ice Cream can’t be treated as ‘Cooked food’, Taxable at a Higher Rate: Kerala HC Rejects Claim of Milano [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/06/Ice-Cream.jpg "Ice Cream can’t be treated as ‘Cooked food’, Taxable at a Higher Rate: Kerala HC Rejects Claim of Milano [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]")
Kerala HC Deletes Order since provision denying Composition Scheme to dealer making inter-State purchase of packing materials was introduced subsequently [Read Judgment]
While hearing the case of M/s Golden Fork Restaurant and Catering Co.(p) Ltd Vs. Commercial Tax Officer, High Court of Kerala recently deleted the order passed by the department since the provisions...
![Kerala HC Deletes Order since provision denying Composition Scheme to dealer making inter-State purchase of packing materials was introduced subsequently [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Audit-Report-VAT-Taxscan.jpg "Kerala HC Deletes Order since provision denying Composition Scheme to dealer making inter-State purchase of packing materials was introduced subsequently [Read Judgment]")
![Ignorance of Law is not an Excuse: Kerala HC Refuses to condone Delay of 1964 Days [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Ignorance of Law is not an Excuse: Kerala HC Refuses to condone Delay of 1964 Days [Read Judgment]")