Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
Convent, not being a separate Entity, not eligible for S. 12A Registration: Kerala HC [Read Judgment]
A division bench of the Kerala High Court, in Sacred Heart Convent v. CIT, held that a convent is not eligible for taking registration under Section...
![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]](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]](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]](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]")
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 comprehensive scrutiny on a finding that there is...
![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]")
Surcharge can’t be levied on Retailers on Basis of Stock Imported into State: Kerala HC [Read Judgment]
The Kerala High Court in M/S Fabindia Overseas (P) Ltd. v. The Asst.Commissioner (Assessment), held that the levy of Surcharge on Retailers on the basis of stock imported into the State under Section...
Benefit of Voluntary Compliance Encouragement Scheme can’t be denied on ground of Technical Defects in Declaration: Kerala HC [Read Judgment]
The Kerala High Court recently held that the benefit of Voluntary Compliance Encouragement Scheme, 2013 cannot be denied to the assessee on the ground of technical defects in the declaration made in...
![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]
The Kerala High Court has held that the goods detained by the authorities under the Goods and Services Tax ( GST ) Laws cannot be released without furnishing adequate security. In the instant case, a...
![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]
The Kerala High Court In the case of M/s Baby Marine Exports versus Assistant Commissioner of Income Tax wherein held that deduction u/s 80HHC accidently allowed to the manufacturer in the absence of...
![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]")