Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Declaration of Consignment in Form 8FA under KVAT Act is Mandatory: Kerala HC upholds Rs. 1 Lakh Penalty [Read Order]
In a significant case, the Kerala High Court has upheld the1 Lakh penalty under Kerala Value Added Tax Act ( KVAT Act ), 2005 for Non-Declaration in...
![Reassessment Proceedings under Income Tax Act Cant Be Initiated Against Deceased Assessee: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Kerala-High-Court-Reassessment-Proceedings-Reassessment-Taxscan.jpg "Reassessment Proceedings under Income Tax Act Cant Be Initiated Against Deceased Assessee: Kerala HC [Read Order]")
![Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-GST-Act-Section-129-TAXSCAN-1.jpg "Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]")
![Interest Income From Short Term Funds Infused By Govt Kept In Bank Till Its Utilization Is Capital Receipt: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Kerala-High-Court-Interest-Income-From-Short-Term-Funds-Interest-Income-From-Taxscan.jpg "Interest Income From Short Term Funds Infused By Govt Kept In Bank Till Its Utilization Is Capital Receipt: Kerala HC [Read Order]")
Set off of Depreciation Cannot be Against ‘Income From Any Other Sources’: Kerala HC Dismisses Writ Petitions of Alapatt Jewellers [Read Order]
In the case of Alapatt Jewellers, the Kerala High Court has held that depreciation can only be set off against ‘profits or gains’ and not against ‘income from any other sources’.The court dismissed...
Issue on Acceptance of Additional Evidence against Addition u/s 68 of the Income Tax Act: Kerala HC posts Disposal October 21 [Read Order]
In a recent case on the issue of validity of additional evidence against addition made under section 68 of the Income Tax Act, 1961, the Kerala High Court posted the matter for disposal on...
![Issue on Acceptance of Additional Evidence against Addition u/s 68 of the Income Tax Act: Kerala HC posts Disposal October 21 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Kerala-High-Court-Kerala-HC-Income-tax-Additional-Evidence-Section-68-of-Income-Tax-Act-taxscan.jpg "Issue on Acceptance of Additional Evidence against Addition u/s 68 of the Income Tax Act: Kerala HC posts Disposal October 21 [Read Order]")
Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]
The Division Bench of the Supreme Court of India confirmed the decision of the High Court of Kerala upholding the Income Tax levying on compensation for relinquishing Trusteeship. Because the...
![Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/09/Supreme-Court-Kerala-High-Court-Trusteeship-relinquishment-tax-trusteeship-tax-taxscan.jpg "Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]")
Income Tax Authorities can Seek Interim Custody of Currency Notes Produced Before Magistrate: Kerala HC [Read Order]
In a recent case, the Court held that in the absence of a valid order of assessment and demand for income-tax, the party from whom the amount is seized, is entitled to seek interim custody. Section...
![Income Tax Authorities can Seek Interim Custody of Currency Notes Produced Before Magistrate: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Kerala-HC-Kerala-High-Court-Section-132A-of-the-Income-Tax-Act-Income-Tax-Authorities-Income-Tax-Currency-Notes-income-tax-authority-High-Court-News-taxscan.jpg "Income Tax Authorities can Seek Interim Custody of Currency Notes Produced Before Magistrate: Kerala HC [Read Order]")
Detention of Goods u/s 129 for Misclassification: How to Draft Reply Notice towards Detention Order [Find Format Here]
Detention of Goods under Section 129 of the Central Goods and Services Tax ( CGST ) Act, 2017 is one of the components of the Goods and Services Tax ( GST ) regime. Section 129 of the CGST Act, 2017...
![Detention of Goods u/s 129 for Misclassification: How to Draft Reply Notice towards Detention Order [Find Format Here]](https://www.taxscan.in/wp-content/uploads/2024/09/Goods-and-Services-Tax-GST-tax-regime-Draft-notice-TAXSCAN.jpg "Detention of Goods u/s 129 for Misclassification: How to Draft Reply Notice towards Detention Order [Find Format Here]")
![Income Tax Dept competent to have Interim Custody of Seized Currency Notes: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Department-Seized-Currency-Notes-Case-Interim-Custody-TAXSCAN.jpg "Income Tax Dept competent to have Interim Custody of Seized Currency Notes: Kerala HC [Read Order]")
Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, Orders Reconsideration in Line with M. Trade Links Judgment [Read Order]
The Kerala High Court has overturned a denial of Input Tax Credit ( ITC ) under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017 directing a reassessment in line with the...
![Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, Orders Reconsideration in Line with M. Trade Links Judgment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Kerala-High-Court-ITC-CGST-Act-Order-Kerala-HC-Taxscan.jpg "Kerala High Court sets aside ITC denial u/s 16(4) of CGST Act, Orders Reconsideration in Line with M. Trade Links Judgment [Read Order]")