Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Kerala-High-Court-Taxscan.jpg "Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]")
Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]
A division bench of the Kerala High Court, on last week held that the hiring of vehicles does not attract Tax deduction at Source ( TDS ) under the...
![Conversion of Un-garbled Pepper to be fit for Human Consumption is not ‘Production’ for granting IT Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "Conversion of Un-garbled Pepper to be fit for Human Consumption is not ‘Production’ for granting IT Deduction: Kerala HC [Read Judgment]")
![Bakery Shortening is not ‘Vanaspati’: Kerala HC Confirms Residuary Tax Rate [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Bakery-Shortening.jpg "Bakery Shortening is not ‘Vanaspati’: Kerala HC Confirms Residuary Tax Rate [Read Judgment]")
![Interest u/s 234 for Default in Payment of Advance Tax to be Levied till date of Passing Revisional order: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Advance-Tax-Taxscan.jpg "Interest u/s 234 for Default in Payment of Advance Tax to be Levied till date of Passing Revisional order: Kerala HC [Read Judgment]")
![No Deduction to Evacuation of Land for Installation of Wind Turbine Generators: Kerala HC rejects Muthoot Finance Ltd’s Plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Muthoot-Finance-Taxscan.jpg "No Deduction to Evacuation of Land for Installation of Wind Turbine Generators: Kerala HC rejects Muthoot Finance Ltd’s Plea [Read Judgment]")
Amount received by Malayala Manorama from its Subsidiary Co.was part of Regular Business Transactions, Not Deemed Dividend: Kerala HC [Read Judgment]
In the case of The Commissioner of Income Tax and M/s Malayala Manorama Co. Ltd, Kerala High Court recently held that amount received from its subsidiary company cannot be treated as deemed dividend...
![Amount received by Malayala Manorama from its Subsidiary Co.was part of Regular Business Transactions, Not Deemed Dividend: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Malayala-Manorama-Taxscan.jpg "Amount received by Malayala Manorama from its Subsidiary Co.was part of Regular Business Transactions, Not Deemed Dividend: Kerala HC [Read Judgment]")
Goods can’t be Detained for Mere Non-Compliance of GST Rules when Transaction is Non-Taxable Supply: Kerala HC [Read Judgment]
The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect...
'Finance Charges' from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]
Finance charges like interest received from hire purchase of vehicles are like other interest subject to tax under the Interest Tax Act, the Kerala High Court has said. A bench of Acting Chief...
![Finance Charges from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Finance Charges from Hire Purchase of Vehicles are subject to Interest Tax Act: Kerala HC [Read Judgment]")
Kerala HC Denies Tax exemption to Norka Roots since It is functioning out of Government Funding only [Read Judgment]
A two Judge Bench of Kerala High Court in Norka Roots vs. The Commissioner of Income Tax upheld the decision of the Income Tax Appellate Tribunal to deny tax exemptions to Noorka Roots. NORKA ROOTS...
![Kerala HC Denies Tax exemption to Norka Roots since It is functioning out of Government Funding only [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/01/Noorka-Roots-Taxscan.jpg "Kerala HC Denies Tax exemption to Norka Roots since It is functioning out of Government Funding only [Read Judgment]")
Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]
A two-judge bench of the Kerala High Court in The Commissioner of Income-Tax, Thiruvananthapuram v. The Kerala Minerals And Metals Ltd, held that the assessee would be entitled to the interest on the...
![Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Assessee is Eligible for Interest on Excess Amount Paid on Self-Assessed Tax: Kerala HC [Read Judgment]")
Notice Sent to Company returned as ‘Addressee Left’: Kerala HC Upholds Ex-parte Assessment since Director received Notice send to him [Read Judgment]
While confirming an ex-parte assessment order passed under the Kerala Value Added Tax (KVAT) Act, the Kerala High Court observed that the order cannot be quashed merely on ground that the show cause...