Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![KVAT Amendment Extending Period of Limitation to Six Years not Applicable to Completed Assessments: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/VAT-Return-Kerala-High-Court-Taxscan.jpg "KVAT Amendment Extending Period of Limitation to Six Years not Applicable to Completed Assessments: Kerala HC [Read Judgment]")
KVAT Amendment Extending Period of Limitation to Six Years not Applicable to Completed Assessments: Kerala HC [Read Judgment]
In a recent ruling, a two-judge bench of the Kerala High Court ruled that the amendment in Kerala Value Added Tax ( KVAT ) Act extending the period of...
![Input Tax Credit cannot be granted If Registration of Selling Dealer was cancelled: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Input-Tax-Credit-Taxscan.jpg "Input Tax Credit cannot be granted If Registration of Selling Dealer was cancelled: Kerala HC [Read Judgment]")
![Contribution to Fishermens Welfare Fund though held as Unconstitutional, eligible for IT Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Contribution-Taxscan.jpg "Contribution to Fishermens Welfare Fund though held as Unconstitutional, eligible for IT Deduction: Kerala HC [Read Judgment]")
![Error in E-Way Bill due to Technical Glitches not a ground for avoiding Penalty & Detention: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Union-Territories-E-Way-Bill-Taxscan.jpg "Error in E-Way Bill due to Technical Glitches not a ground for avoiding Penalty & Detention: Kerala HC [Read Judgment]")
Supplying Food to Poor by Trust under Sub-Contracts received from State Govt or Intermediaries not ‘Charitable’ in Nature: Kerala HC [Read Judgment]
A division bench of the Kerala High Court has held that the sub-contracts received by the assessee-trust from either State Govts or intermediaries to supply food to poor does not amount to any...
![Supplying Food to Poor by Trust under Sub-Contracts received from State Govt or Intermediaries not ‘Charitable’ in Nature: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Sub-Contracts-Taxscan.jpg "Supplying Food to Poor by Trust under Sub-Contracts received from State Govt or Intermediaries not ‘Charitable’ in Nature: Kerala HC [Read Judgment]")
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 the provisions of the Kerala Tax on Luxuries Act,...
Capital Gain Exemption available on Sale of Water-logged Area adjacent to Agricultural Land: Kerala HC [Read Judgment]
A division bench of the Kerala High Court has held that the capital gain received on the sale of land water-logged and comprised within the backwaters, adjacent to the agricultural land as the same...
![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]
The Kerala High Court in the case of M/s. Popular Vehicles & Services Pvt. Ltd. v. The Commissioner of Income Tax held that no deduction would be allowable if the employer omitted to remit...
![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]
A division bench of the Kerala High Court has overruled the decision of the Single bench in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, and held that the power of detention...
![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]
The Kerala High Court, while considering a writ petition, directed the GST authorities to allow the claim for input tax credit to the petitioner for the period of migration to the new tax regime if...
![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]")
