Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]")
First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]
The Kerala High Court recently ruled that the first appellate authority, under section 251 of the Income Tax Act, 1961 has no power to make additions...
![Kerala HC releases Detained Goods since State has No Power to make Rules to regulate Inter-State movement of Goods under GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/detained-Goods-Taxscan.jpg "Kerala HC releases Detained Goods since State has No Power to make Rules to regulate Inter-State movement of Goods under GST [Read Judgment]")
![Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Revenue-Expenditure-Bombay-HC-Taxscan.jpg "Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]")
Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]
A division bench of the Kerala High Court recently directed the Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST) law. Justices...
![Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Seized-Goods-Taxscan.jpg "Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]")
S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]
Justice Antony Dominic and Justice Dama Seshadri Naidu of Kerala High Court, recently upheld an Income Tax Addition on ground of unexplained investment against an individual observing that the...
![S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]")
Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]
While allowing a major relief to the Cochin International Airport, Justices Antony Dominic and Dama seshadri Naidu of Kerala High Court held that the airport authority is eligible for the benefit of...
![Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Cochin-International-Airport.jpg "Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]")
Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]
A division bench of the Kerala High Court held that a Trust can claim exemption under section 11(1)(d) of the Income Tax Act, 1961 on interest on voluntary contributions earned by it on instruction of...
![Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Mata-Amrithanandamayi-Math.jpg "Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]")
VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]
The Kerala High Court in James C.C v. Commercial Tax Officer, held that the authorities under the Kerala Value Added Tax Act, 2003 cannot insist a dealer to submit a copy of the Lease Deed when he is...
![VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]")
Benefit of Compounding cannot be given to Additional Works which were not declared by Dealer: Kerala HC [Read Judgment]
The Kerala High Court, recently held that the additional works which were not declared by the dealer can assessed under the normal provisions under Section 6(1) of the Kerala Value Added Tax Act. ...