Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
Non-Consideration of Condonable Delay by ITAT: Kerala HC directs Tribunal to expeditiously dispose of Delay Condonation Application [Read Order]
The Kerala High Court has directed the Income Tax Appellate Tribunal ( ITAT ) to expeditiously dispose of the Delay Condonation Application,...
![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]](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]](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]](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]")
Delay in deciding Stay application against Income Tax Assessment Order: Kerala HC directs NFAC to decide within 2 Months [Read Order]
The Kerala High Court directed the National Faceless Assessment Centre ( NFAC ) to decide within 2 months as there was a delay in deciding to stay the application against the Income Tax assessment...
![Delay in deciding Stay application against Income Tax Assessment Order: Kerala HC directs NFAC to decide within 2 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-Assessment-Order-Income-Tax-Assessment-Order-NFAC-Income-Tax-Taxscan.jpg "Delay in deciding Stay application against Income Tax Assessment Order: Kerala HC directs NFAC to decide within 2 Months [Read Order]")
Assessment order passed beyond 6 years which is Limitation period under KVAT Act: Kerala HC Sets aside Order of Single Judge [Read Order]
The Kerala High Court set aside the order of a single judge which directed to deposit 25% of the dues of tax assessed within two weeks as a condition for grant of stay of recovery of balance tax,...
No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]
The Kerala High Court set aside dismissal of appeal on technical ground of non-compliance with a pre-condition for maintaining the appeal as no income is assessable to tax. In the format of the...
![No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-No-Income-Assessable-to-Tax-Pre-Condition-for-maintaining-Appeal-Tax-News-Taxscan.jpg "No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]")
Delay of 65 days in filing Appeal: Kerala HC directs to consider Stay Petition against Assessment Order under Income Tax Act [Read Order]
The Kerala High Court directed to consider the stay petition against the assessment order passed under the Income Tax Act, 1961 when the appeal was filed with a delay of 65 days. Against the...
![Delay of 65 days in filing Appeal: Kerala HC directs to consider Stay Petition against Assessment Order under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-Income-Tax-Act-Income-Tax-Act-Assessment-Assessment-Order-Assessment-Order-under-Income-Tax-Act-Tax-News-Taxscan.jpg "Delay of 65 days in filing Appeal: Kerala HC directs to consider Stay Petition against Assessment Order under Income Tax Act [Read Order]")