Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/06/Limited-Scrutiny-Kerala-High-Court-Taxscan.jpg "Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]")
Limited Scrutiny applicable only in cases where AO seeks to do Comprehensive Scrutiny to Find if there is Potential Escapement of Income: Kerala HC [Read Judgment]
The Kerala High Court held that Limited Scrutiny was applicable only in cases where the Assessing Officer needs to take the case of the assessee for a...
![Benefit of Voluntary Compliance Encouragement Scheme can’t be denied on ground of Technical Defects in Declaration: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/GST-Rules-Kerala-High-Court-Taxscan.jpg "Benefit of Voluntary Compliance Encouragement Scheme can’t be denied on ground of Technical Defects in Declaration: Kerala HC [Read Judgment]")
![Goods Detained under GST laws cannot be Released unless Adequate Security is furnished: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Goods-Detention-Taxscan.jpg "Goods Detained under GST laws cannot be Released unless Adequate Security is furnished: Kerala HC [Read Judgment]")
![S. 80HHC Deduction accidently allowed to manufacturer in absence of Certificate from Export House, can be rectified by resorting to Re-Assessment: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "S. 80HHC Deduction accidently allowed to manufacturer in absence of Certificate from Export House, can be rectified by resorting to Re-Assessment: Kerala HC [Read Judgment]")
Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]
The Kerala High Court, recently ruled that the provisions of section 18A of the Kerala Value Added Tax ( KVAT ) Act, 2003 which deals with the special provisions for registration and continuance of...
![Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Special Provisions of KVAT Act for Registration and Continuance of Business by Legal Representatives can be extended to Partnership Firms: Kerala HC [Read Judgment]")
Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]
Two judge Bench of the Kerala High Court in The Commissioner of Income Tax, Cochin vs. Parry Agro Industries Ltd. held that the commission deducted by the foreign agent from the sale consideration...
![Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Commission-Taxscan.jpg "Commission Deducted by Foreign Agent from Sale Consideration can’t enjoy S. 80HHC Benefit: Kerala HC [Read Judgment]")
Confirmation from Accountant General as to the Steps taken on the basis of Audit Objection can’t be a reason for Delaying IPT: Kerala HC [Read Judgment]
While disposing the Writ Petition of M/S. Fibre world, Kerala High Court ruled that confirmation from accountant general as to the steps taken on the basis of Audit Objection can’t be a reason for...
![Confirmation from Accountant General as to the Steps taken on the basis of Audit Objection can’t be a reason for Delaying IPT: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Audit-Objection-Input-Tax-Credit-Taxscan.jpg "Confirmation from Accountant General as to the Steps taken on the basis of Audit Objection can’t be a reason for Delaying IPT: Kerala HC [Read Judgment]")
![Service Tax not payable on Chit Transactions During 2012 to 2015: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Chit-Transaction-Service-Tax-Taxscan.jpg "Service Tax not payable on Chit Transactions During 2012 to 2015: Kerala HC [Read Judgment]")
Assessment can’t be completed in the Absence of Communication to Petitioner on Adjournment Request: Kerala High Court [Read Judgment]
In Micro Tech System versus Assistant Commissioner, State Goods & Service Taxes, Kerala High Court has held that Assessment can’t be completed in the absence of communication to petitioner on...
![Assessment can’t be completed in the Absence of Communication to Petitioner on Adjournment Request: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Assessment can’t be completed in the Absence of Communication to Petitioner on Adjournment Request: Kerala High Court [Read Judgment]")
Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]
A division bench of the Kerala High Court in T.J. Jaikish vs. The Commissioner of Income Tax held that Deemed Dividend is different from ‘dividends’ under section 115(O) of the Income Tax Act, 1961....
![Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Deemed-Dividend-Kerala-High-Court-Taxscan.jpg "Deemed Dividend is different from ‘Dividends’: Kerala HC denies Exemption as No Additional Income Tax was paid [Read Judgment]")
Kerala HC to decide the Constitutional Validity of Savings & Repeal Provisions of Kerala GST Act, 2017 [Read Order]
In Sheen Golden Jewels (India) Pvt. Ltd. vs. State of Kerala, admitting the challenge on the Constitutional validity of Savings and Repeal Provisions of Kerala GST Act, 2017, Justice A. Muhamed...
![Kerala HC to decide the Constitutional Validity of Savings & Repeal Provisions of Kerala GST Act, 2017 [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Kerala-GST-Taxscan.jpg "Kerala HC to decide the Constitutional Validity of Savings & Repeal Provisions of Kerala GST Act, 2017 [Read Order]")