Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![[Taxscan Exclusive] No Cause for Panic over BCI Affiliation, Will Submit Report before Kerala HC: GLC Kozhikode Principal Clarifies to Taxscan](https://images.taxscan.in/h-upload/2025/11/12/500x300_2104495-kerala-high-court-bci-taxscan-glc-kozhikode-principal-taxscan.webp "[Taxscan Exclusive] No Cause for Panic over BCI Affiliation, Will Submit Report before Kerala HC: GLC Kozhikode Principal Clarifies to Taxscan")
[Taxscan Exclusive] No Cause for Panic over BCI Affiliation, Will Submit Report before Kerala HC: GLC Kozhikode Principal Clarifies to Taxscan
The course recognition and affiliation issues of Government Law College ( GLC ), Kozhikode with the Bar Council of India ( BCI ) raised concerns...
![Relief to Malayalam Movie Artists Association AMMA: Kerala HC rules Income Tax Appellate Authority simply Extracted Findings of Assessing Authority [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/250x150_2103054-kerala-high-court-relief-to-malayalam-movie-artists-association-amma-taxscan.webp "Relief to Malayalam Movie Artists Association AMMA: Kerala HC rules Income Tax Appellate Authority simply Extracted Findings of Assessing Authority [Read Order]")
![PCIT cannot use Suo Motu Revisional Power u/s 263 if AO has Allowed Deductions after Investigation: Kerala HC grants Relief to Apollo Tyres [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102753-pcit-suo-motu-revisional-power-apollo-tyres-relief-to-apollo-tyres-taxscan.webp "PCIT cannot use Suo Motu Revisional Power u/s 263 if AO has Allowed Deductions after Investigation: Kerala HC grants Relief to Apollo Tyres [Read Order]")
![Co-Operative Societies liable to deduct TDS on Interest Payments: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101451-co-operative-societies-deduct-tds-interest-payments-kerala-hc-taxscan.webp "Co-Operative Societies liable to deduct TDS on Interest Payments: Kerala HC [Read Order]")
![Kerala HC Stays Collection of GST on Health Insurance Premiums for Union Bank Retirees [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101135-gst-health-insurance-taxscan.webp "Kerala HC Stays Collection of GST on Health Insurance Premiums for Union Bank Retirees [Read Order]")
Kerala HC Affirms S 263 Order citing Assessing Officer's Failure to Adjudicate on 'Slump Sale' [Read Order]
The Kerala High Court has affirmed a revision order under Section 263 of the Income Tax Act, holding that the Assessing Officer's failure to properly adjudicate whether a transaction constituted a...
![Kerala HC Affirms S 263 Order citing Assessing Officers Failure to Adjudicate on Slump Sale [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2101070-kerala-high-court-assessing-officer-slump-sale-taxscan.webp "Kerala HC Affirms S 263 Order citing Assessing Officers Failure to Adjudicate on Slump Sale [Read Order]")
GST ITC Denial Due to Supplier Default: Kerala HC Grants Dealers One-Month Window to Claim Relief under CBIC Circulars [Read Order]
The Kerala High Court has granted relief by providing one-month window time to claim ITC to multiple dealers whose Input Tax Credit claims were denied due to supplier defaults or technical issues...
![GST ITC Denial Due to Supplier Default: Kerala HC Grants Dealers One-Month Window to Claim Relief under CBIC Circulars [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100422-kerala-high-court-cbic-circulars-gst-itc-taxscan.webp "GST ITC Denial Due to Supplier Default: Kerala HC Grants Dealers One-Month Window to Claim Relief under CBIC Circulars [Read Order]")
Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]
The Kerala High Court has set aside an order dismissing a rectification application and directed the Deputy Commissioner to reconsider the payment of Goods and Services Tax (GST) made voluntarily to...
![Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100404-kerala-high-court-typographical-error-drc-03-payment-taxscan.webp "Kerala HC Sets Aside Rectification Rejection Order, Directs to Reconsider DRC-03 Payment for Excess ITC with Alleged Typographical Error in Financial Year [Read Order]")
Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]
In a recent judgment, the Kerala High Court held that closing individual debtor accounts is not a legal requirement for claiming a bad debt deduction under Section 36(1)(vii) of the Income Tax Act, ...
![Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100303-baad-debt-deduction-taxscan.webp "Closing Individual Debtor Accounts Not Mandatory for Claiming Bad Debt Deduction u/s 36(1)(vii): Kerala HC [Read Order]")
Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]
In a recent ruling, the Kerala High Court held that the non-filing of Form 3CL could not be treated as suppression of material facts for reopening an assessment under Section 147 of the Income Tax...
![Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099258-appollo-tyres-taxscan.webp "Non-Filing of Form 3CL Not Ground to Reopen Assessment u/s 147: Kerala HC Quashes ITAT Order Against Apollo Tyres on Limitation [Read Order]")
Tax Clarifications cannot be Applied Retrospectively: Kerala HC Sets aside Deputy Commissioner's Order in VAT Case [Read Order]
In a recent ruling, the Kerala High Court set aside the Deputy Commissioner's order in a Value Added Tax (VAT) case, holding that tax clarifications cannot be applied retrospectively and that the...
![Tax Clarifications cannot be Applied Retrospectively: Kerala HC Sets aside Deputy Commissioners Order in VAT Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095145-vat-vat-case-taxscan.webp "Tax Clarifications cannot be Applied Retrospectively: Kerala HC Sets aside Deputy Commissioners Order in VAT Case [Read Order]")
Tribunal's Remand must be "Open" and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Director's Income Tax Case [Read Order]
In a recent ruling, the Kerala High Court clarified that a tribunal's remand must be "open" and not restrict assessment provisions, holding that the Income Tax Appellate Tribunal's observation...
![Tribunals Remand must be Open and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Directors Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095142-restrict-assessment-restrict-assessment-provisions-itat-taxscan.webp "Tribunals Remand must be Open and Not Restrict Assessment Provisions: Kerala HC Clarifies ITAT Order in Directors Income Tax Case [Read Order]")