Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/GST-Rules-Kerala-High-Court-Taxscan.jpg "Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]")
Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]
The Kerala High Court has held that, “in order to decide whether the assessee is entitled to the benefit of the exemption under Section 11, it is...
![[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/KVAT-Act-Kerala-High-Court-GST-Taxscan.jpg "[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]")
![GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Detention-Taxscan.jpg "GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]")
![Petition in Kerala High Court challenges Service Tax on Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Ocean-Freight.jpg "Petition in Kerala High Court challenges Service Tax on Ocean Freight [Read Order]")
Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]
The Kerala High Court has ruled that, Payment of pension to the retired employees of the GCDA, in the discharge of the statutory obligation under Part III of the Kerala Service Rules, is not a charity...
![Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Charity-GCDA-Kerala-High-Court-Taxscan.jpg "Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]")
Rectified TRAN-1 Form can be Filed for Distribution of Accumulated Credit of Pre-GST Regime: Kerala HC [Read Judgment]
In a recent case, the Kerala High Court held that the commissioner of central tax and central excise should permit to file a rectified TRAN-1 Form electronically or manually with the appropriate...
![Rectified TRAN-1 Form can be Filed for Distribution of Accumulated Credit of Pre-GST Regime: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Kerala-High-Court-GST-Tax-Scan.jpg "Rectified TRAN-1 Form can be Filed for Distribution of Accumulated Credit of Pre-GST Regime: Kerala HC [Read Judgment]")
Kerala High Court stays Section 276C(1) Proceedings until Final disposal of Appeal before CIT [Read Order]
The single bench of Kerala High Court has held in the case of M/S.Beaver Estates PVT.LTD and Another v. The Assistant Commissioner of Income Tax and Others, that the criminal proceedings under...
![Kerala High Court stays Section 276C(1) Proceedings until Final disposal of Appeal before CIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Luxury-Tax-Kerala-High-Court-Taxscan.jpg "Kerala High Court stays Section 276C(1) Proceedings until Final disposal of Appeal before CIT [Read Order]")
Demanding details of Bank Account of a person shall amount to Infringement of his Right to Privacy: Kerala HC [Read Judgment]
The Kerala High Court in the case of Raju Sebastian and Ors v. Union of India held that the demand of details pertaining to the bank account of a person shall amount to infringement of Right to...
![Demanding details of Bank Account of a person shall amount to Infringement of his Right to Privacy: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/09/Bank-Account-Kerala-High-Court-Taxscan.jpg "Demanding details of Bank Account of a person shall amount to Infringement of his Right to Privacy: Kerala HC [Read Judgment]")
Kerala High Court upholds IT Deduction to Future Expenses in respect of a Liability that accrued during the related Accounting Year [Read Judgment]
A division bench of the Kerala High Court has held that an expenditure to be incurred in future in respect of a liability that accrued during the related accounting year would be eligible for a...
![Kerala High Court upholds IT Deduction to Future Expenses in respect of a Liability that accrued during the related Accounting Year [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/KVAT-Arrears-Kerala-High-Court-Taxscan.jpg "Kerala High Court upholds IT Deduction to Future Expenses in respect of a Liability that accrued during the related Accounting Year [Read Judgment]")
No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]
The Kerala High Court has recently dismissed the deduction claim made by Harrisons Malayalam wherein it was held that the deduction under Section 36(1)(va) of Income Tax Act cannot be granted if such...
![No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/06/Harrisons-Malayalam-Kerala-High-Court-Taxscan.jpg "No Deduction in respect of Delayed Payment of EPF: Kerala HC disallows Harrisons Malayalam’s Plea [Read Judgment]")