Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-tax-commissioner-Kerala-high-court-tax-recovery-proceeding-Condonation-of-delay-TAXSCAN.jpg "Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]")
Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]
The Income Tax Commissioner (Appeals) has taken technical view in dismissing the application to condone the delay and in consequently dismissing the...
![Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-high-court-goods-and-service-act-gst-penalty-non-payment-consequences-deposit-assessed-penalty-taxscan.jpg "Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition [Read Order]")
![Non-Consideration of Condonable Delay by ITAT: Kerala HC directs Tribunal to expeditiously dispose of Delay Condonation Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Kerala-High-Court-Delay-Condonation-Application-Condonation-Delay-taxscan.jpg "Non-Consideration of Condonable Delay by ITAT: Kerala HC directs Tribunal to expeditiously dispose of Delay Condonation Application [Read Order]")
Dismissal of Income Tax Appeal for Non-Prosecution without considering on Merits: Kerala HC restores matter to ITAT [Red Order]
The Kerala High Court restored the matter to Income Tax Appellate Tribunal ( ITAT ) as the tribunal had dismissed the Income Tax Appeal for non-prosecution without considering its merits. The...
![Dismissal of Income Tax Appeal for Non-Prosecution without considering on Merits: Kerala HC restores matter to ITAT [Red Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-Tax-Income-Tax-Appeal-ITAT-Kerala-High-Court-taxscan.jpg "Dismissal of Income Tax Appeal for Non-Prosecution without considering on Merits: Kerala HC restores matter to ITAT [Red Order]")
No Warrant of Authorization u/s 132A of Income Tax Act: Kerala HC dismisses Review Petition due to Lack of Grounds [Read Order]
The Kerala High Court has dismissed the review petition on the ground that there was no case for the exercise of review jurisdiction. The petitioner, Muhammed. C.K., had filed a review petition...
![No Warrant of Authorization u/s 132A of Income Tax Act: Kerala HC dismisses Review Petition due to Lack of Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-high-court-dismisses-review-petition-warrant-of-authorization-lack-of-grounds-taxscan.jpg "No Warrant of Authorization u/s 132A of Income Tax Act: Kerala HC dismisses Review Petition due to Lack of Grounds [Read Order]")
Pending Statutory Appeal and Stay Petition: Kerala HC stays Income Tax Recovery Proceedings [Read Order]
The Kerala High Court has directed a stay on recovery proceedings against the assessee under the Income Tax Act, 1961, until the authorities consider and pass orders on the stay petition, filed...
![Pending Statutory Appeal and Stay Petition: Kerala HC stays Income Tax Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-high-court-income-tax-recovery-proceedings-pending-statutory-appeal-stay-petition-taxscan.jpg "Pending Statutory Appeal and Stay Petition: Kerala HC stays Income Tax Recovery Proceedings [Read Order]")
Showing Sales Occurred in Transits is Necessary to Justify Claim for Sales Tax Exemption: Kerala HC [Read Order]
The Kerala High Court has held that showing sales occurred in transits is necessary to justify claim for sales tax exemption. It was evident that the petitioner cannot establish the fact since the E1...
![Showing Sales Occurred in Transits is Necessary to Justify Claim for Sales Tax Exemption: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-Justify-Claim-for-Sales-Tax-Exemption-Sales-Tax-Exemption-E1-FORMS-taxscan.jpg "Showing Sales Occurred in Transits is Necessary to Justify Claim for Sales Tax Exemption: Kerala HC [Read Order]")
Expenditure incurred by Addition to Buildings and Electrical Fittings on Leasehold Premises is Capital Expenditure: Kerala HC [Read Order]
In a recent decision a division bench of the Kerala High Court ruled that the expenditure incurred by way of addition to buildings and electrical fittings on leasehold premises is capital expenditure...
![Expenditure incurred by Addition to Buildings and Electrical Fittings on Leasehold Premises is Capital Expenditure: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-High-Court-First-Appellate-Authority-Income-Tax-Department-Addition-to-buildings-Addition-to-electrical-fittings-taxscan.jpeg "Expenditure incurred by Addition to Buildings and Electrical Fittings on Leasehold Premises is Capital Expenditure: Kerala HC [Read Order]")
Benefits of 80P Deduction denied due to Non-filing of Income Tax Returns on Prescribed Time: Kerala HC directs to File ITR [Read Order]
In a recent case, the Kerala High Court has held that benefits of Income Tax,1961 deduction under Section 80 (P) were denied due to non-filing of Income Tax Return ( ITR ) on prescribed time. The...
![Benefits of 80P Deduction denied due to Non-filing of Income Tax Returns on Prescribed Time: Kerala HC directs to File ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-Tax-Returns-Kerala-High-Court-Section-80-P-Benefits-of-80P-Deduction-80P-Deduction-denied-taxscan.jpg "Benefits of 80P Deduction denied due to Non-filing of Income Tax Returns on Prescribed Time: Kerala HC directs to File ITR [Read Order]")
[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]
In a regime-shaking decision, the Kerala High Court has held that the time limit to avail Input Tax Credit (ITC) under Section 16(4) of the Goods and Services Tax Act, 2017 is till 30th November in...
![[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-ITC-Input-Tax-Credit-Kerala-High-Court-Inception-of-GST-Section-164-of-the-Goods-and-Services-Tax-Act-GST-ITC-GST-updates-taxscan.jpg "[BREAKING] Section 16(4) GST ITC Availment Time Limit is November, Applies Retrospectively from Inception of GST: Kerala HC [Read Order]")