Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
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...
![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]
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]")
![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]")