Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
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...
![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/2025/07/21/250x150_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]](https://images.taxscan.in/h-upload/2025/07/18/250x150_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]](https://images.taxscan.in/h-upload/2025/07/17/250x150_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]](https://images.taxscan.in/h-upload/2025/07/16/250x150_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]")
Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]
The Kerala High Court has set aside a service tax show cause notice and subsequent Order-in-Original holding that proceedings cannot be initiated or continued against a company after a resolution...
![Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061897-proceedings-cannot-be-initiated-against-a-company-initiated-against-a-company-taxscan.webp "Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]")
Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]
The Cochin Bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Palmshore Hotels Pvt. Ltd. by directing a reassessment of key issues, including the classification of licence...
![Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060662-partial-relief-granted-to-palmshore-hotels-palmshore-hotels-relief-granted-to-palmshore-hotels-taxscan.webp "Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]")
Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that Section 5A of the Kerala Building Tax Act, which imposes tax on large residential buildings, is valid as it is not a luxury tax but a tax on...
![Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058469-tax-on-large-residential-buildings.webp "Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]")
Customs Cannot Deny Benefit on 'Decalcified Fish Scale' Imported Under Advance Authorisation Scheme: Kerala HC
The Kerala High Court ruled that imports of "decalcified fish scale" are covered by the advance permission program and that customs cannot refuse benefits. The import of raw materials and inputs...
Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]
The Kerala High Court stated that prior cut off date is not applicable under section 245C of the Income Tax Act for a settlement application. The assessee, Aayana Charitable Trust, brought a...
![Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/500x300_2055868-exemption-income-tax-act-income-tax-activities-of-trust-trust-nature-of-trade-trade-commerce-taxscan-business-itat.webp "Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]")
Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]
The Kerala High Court, in its recent ruling, held that any one of the modes under section 169(1) of Central Goods and Service Tax (CGST) Act, 2017, is valid for proper service of notice and...
![Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054113-kerala-high-court-section-1691-cgst-act-taxscan.webp "Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]")