Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/500x300_2076047-unfinalised-income-tax-reassessment-income-tax-reassessment-taxscan.webp "Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]")
Unfinalised Income Tax Reassessment not a Ground to Deny DTVSV Scheme Benefits: Kerala HC [Read Order]
The Kerala High Court has held that the mere initiation of reassessment proceedings, which remain unfinalized, cannot be a ground to deny an...
![No Transfer of Right to Use Hoardings in favour of third party while Displaying Advertisement, KVAT not Leviable: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/250x150_2073895-no-transfer-right-to-use-hoardings-favour-of-third-party-displaying-advertisement-kvat-leviable-kerala-hc-taxscan.webp "No Transfer of Right to Use Hoardings in favour of third party while Displaying Advertisement, KVAT not Leviable: Kerala HC [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2069901-cestat-9.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]")
![Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070547-cash-transactions-transactions-violation-of-income-tax-income-tax-not-legally-enforceable-debt-taxscan.webp "Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]")
![ITC Cannot Be Denied to Bona Fide Purchaser Solely Because Seller Fails to Remit Tax: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070304-kerala-hc-itc-cannot-bona-fide-purchaser-taxscan.webp "ITC Cannot Be Denied to Bona Fide Purchaser Solely Because Seller Fails to Remit Tax: Kerala HC [Read Order]")
ED’s Attachment Order u/s 5(1) of PMLA Not Open to Writ Challenge Without Exhausting Remedies Under the Act: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that a provisional attachment order issued by the Enforcement Directorate under Section 5(1) of the Prevention of Money Laundering Act (PMLA), 2002,...
![ED’s Attachment Order u/s 5(1) of PMLA Not Open to Writ Challenge Without Exhausting Remedies Under the Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068003-eds-attachment-order-section-51-of-pmla-eds-attachment-order-taxscan.webp "ED’s Attachment Order u/s 5(1) of PMLA Not Open to Writ Challenge Without Exhausting Remedies Under the Act: Kerala HC [Read Order]")
Bank Employee’s Exit Option Scheme fails to Meet VRS Criteria: Kerala High Court dismisses Appeal for Section 10(10C) Income Tax Exemption [Read Order]
Kerala High Court dismisses Bank Employee’s Appeal for Section 10(10C) Income Tax ExemptionIn a recent judgment, the Kerala High Court dismissed the appeal of a retired bank employee who had sought...
![Bank Employee’s Exit Option Scheme fails to Meet VRS Criteria: Kerala High Court dismisses Appeal for Section 10(10C) Income Tax Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067199-bank-employee-scheme-vrs-criteria-kerala-high-court-dismisses-appeal-section-1010c-income-tax-exemption-taxscan.webp "Bank Employee’s Exit Option Scheme fails to Meet VRS Criteria: Kerala High Court dismisses Appeal for Section 10(10C) Income Tax Exemption [Read Order]")
Kerala HC Stays Recovery Proceedings for One Month as Petitioners Shift Appeals to Tribunal u/s 253(1)(d) [Read Order]
The Kerala High Court has ordered a temporary halt on recovery proceedings initiated by the Income Tax Department against a group of petitioners who are now in the process of moving their appeals...
![Kerala HC Stays Recovery Proceedings for One Month as Petitioners Shift Appeals to Tribunal u/s 253(1)(d) [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067071-kerala-hc-kerala-hc-stays-recovery-proceedings-recovery-proceedings-taxscan.webp "Kerala HC Stays Recovery Proceedings for One Month as Petitioners Shift Appeals to Tribunal u/s 253(1)(d) [Read Order]")
Kerala HC Grants Relief to Spice Exporter: Stays Coercive Action Until Appeal is Heard [Read Order]
The Kerala High Court has directed the Income Tax Department to put on hold all recovery proceedings arising from multiple assessment orders, until the company’s stay applications are considered by...
![Kerala HC Grants Relief to Spice Exporter: Stays Coercive Action Until Appeal is Heard [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065011-kerala-hc.webp "Kerala HC Grants Relief to Spice Exporter: Stays Coercive Action Until Appeal is Heard [Read Order]")
Appeal Against Interim Order Granting Custody of Cash to Assessee Fails After Cash Release: Kerala HC Dismisses Income Tax Dept’s Appeal [Read Order]
The Kerala High Court dismissed the Income Tax department’s appeal, holding that a challenge against an order granting interim custody of cash to the assessee does not survive after the release of...
![Appeal Against Interim Order Granting Custody of Cash to Assessee Fails After Cash Release: Kerala HC Dismisses Income Tax Dept’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064605-kerala-hc-income-tax.webp "Appeal Against Interim Order Granting Custody of Cash to Assessee Fails After Cash Release: Kerala HC Dismisses Income Tax Dept’s Appeal [Read Order]")
Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]
The Kerala High Court has stayed recovery proceedings initiated under Section 147 read with Section 144B of the Income Tax Act, 1961, pending consideration of the petitioner's applications for...
![Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064375-kerala-highcourt-condonation-of-delay-stay-petition-taxscan.webp "Kerala HC Stays Recovery Proceedings under Section 147, Pending Consideration of Delay Condonation and Stay Petition [Read Order]")
In Absence of Concrete Material Revision u/s 263 of Income Tax Act Not Possible on Assessment Based on DVO's Valuation: Kerala HC [Read Order]
The Kerala High Court ruled that, in the absence of tangible evidence, an assessment based on the Department Valuation Officer's (DVO) valuation cannot be changed under Section 263 of the Income Tax...
![In Absence of Concrete Material Revision u/s 263 of Income Tax Act Not Possible on Assessment Based on DVOs Valuation: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062787-kerala-hc-1.webp "In Absence of Concrete Material Revision u/s 263 of Income Tax Act Not Possible on Assessment Based on DVOs Valuation: Kerala HC [Read Order]")