Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Luxury Tax leviable on Rent charged on Furniture and Utensils in Marriage Hall: Kerala HC [Read Judgment]
A division bench of the Kerala High Court has held that the rent charged on furniture and utensils in a Marriage Hall is subject to Luxury Tax under...
![Capital Gain Exemption available on Sale of Water-logged Area adjacent to Agricultural Land: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Agricultural-Land.jpg "Capital Gain Exemption available on Sale of Water-logged Area adjacent to Agricultural Land: Kerala HC [Read Judgment]")
![No Deduction allowable If Employer omitted to remit Employees’ contribution to EPF within Statutory Due Date: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/EPF-Kerala-High-Court-Taxscan.jpg "No Deduction allowable If Employer omitted to remit Employees’ contribution to EPF within Statutory Due Date: Kerala HC [Read Judgment]")
![Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Detention-Taxscan.jpg "Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]")
![TRAN-1 Uploading Glitches: Kerala HC directs authorities to allow ITC during Migration to GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/GST-TRAN-1-Taxscan.jpg "TRAN-1 Uploading Glitches: Kerala HC directs authorities to allow ITC during Migration to GST [Read Judgment]")
![Convent, not being a separate Entity, not eligible for S. 12A Registration: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Convent-Kerala-High-Court-Taxscan.jpg "Convent, not being a separate Entity, not eligible for S. 12A Registration: Kerala HC [Read Judgment]")
Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC [Read Judgment]
The Kerala High Court, last week held that the department cannot insist the assessee to make payment in cash or demand draft to release goods under the Kerala Goods and Services Tax (KGST) Act, 2017...
![Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Confiscate-Goods-Taxscan.jpg "Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC [Read Judgment]")
VAT Return can be revised to Correct Bonafide Errors even though Penalty proceeds were Initiated: Kerala HC [Read Judgment]
The Kerala High Court in the case of The Commercial Tax Officer-I v. C.R. Varghese held that VAT Return can be revised to correct bona fide errors even though Penalty proceeds were initiated. The...
![VAT Return can be revised to Correct Bonafide Errors even though Penalty proceeds were Initiated: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/VAT-Return-Kerala-High-Court-Taxscan.jpg "VAT Return can be revised to Correct Bonafide Errors even though Penalty proceeds were Initiated: Kerala HC [Read Judgment]")
Income derived from Toddy Tapping is Agricultural Produce, Subject to Tax Deduction: Kerala HC [Read Judgment]
The Kerala High Court in the decision of M/S. Kuthuparamba Range v. The Commissioner of Income Tax held that income derived from tapping and vending of toddy shall be categorized as agricultural...
![Income derived from Toddy Tapping is Agricultural Produce, Subject to Tax Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Toddy-Tapping-Taxscan.jpg "Income derived from Toddy Tapping is Agricultural Produce, Subject to Tax Deduction: Kerala HC [Read Judgment]")
No Deduction for Acquiring Distribution Rights of Feature Films If Film is not commercially Exploited: Kerala HC [Read Judgment]
The Kerala High Court in the case of Malayala Manorama Co Ltd has upheld appellate authorities decision of rejecting deduction under Rule 9B of the Income Tax Rules, 1962 in the absence of commercial...
![No Deduction for Acquiring Distribution Rights of Feature Films If Film is not commercially Exploited: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Distribution-Rights-Malayala-Manorama-Taxscan.jpg "No Deduction for Acquiring Distribution Rights of Feature Films If Film is not commercially Exploited: Kerala HC [Read Judgment]")
Bank can be treated 'Dealer' for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]
The Kerala High Court in the case of H.D.F.C Bank Ltd, Kochi held that the appellant, financier Bank is liable to include sale consideration from the transaction of re-possession of hypothecated...
![Bank can be treated Dealer for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Hypothecated-Goods-Kerala-High-COurt-Taxscan.jpg "Bank can be treated Dealer for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]")