Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Power to Rectification can’t be invoked to Levy Interest u/s 220: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Power to Rectification can’t be invoked to Levy Interest u/s 220: Kerala HC [Read Judgment]")
Power to Rectification can’t be invoked to Levy Interest u/s 220: Kerala HC [Read Judgment]
A division bench of the Kerala High Court, in CIT v. Younus Kunju, held that the power to rectify errors under Section 154 of the Income Tax Act, 1961...
![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]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Kerala-High-Court-Taxscan.jpg "Goods can’t be Detained for Mere Non-Compliance of GST Rules when Transaction is Non-Taxable Supply: Kerala HC [Read Judgment]")
![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]](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...
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...
Belated deposit of Employees’ Contribution to PF/ESI made before Filing of Income Tax Returns is Not Deductible: Kerala HC [Read Judgment]
The Kerala High Court, while dismissing an appeal filed by the Kalyan Silks Thrichur Pvt Ltd, ruled that the belated deposit of employees’ contribution to Provident Fund or Employees State Insurance...
Interest from Loan given to Sister Concern can’t be Set Off against Interest Paid to Bank: Kerala HC [Read Judgment]
High Court of Kerala recently declared that interest from loan given to sister concern cannot be set off against the interest paid by the assessee to his benkers for the purpose of eligible deduction...
![Interest from Loan given to Sister Concern can’t be Set Off against Interest Paid to Bank: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "Interest from Loan given to Sister Concern can’t be Set Off against Interest Paid to Bank: Kerala HC [Read Judgment]")
Mere reduction in Shares of Profit of a Partner resulting in increase Profit of Another will not Constitute a 'Gift': Kerala HC [Read Judgment]
A division bench of the Kerala High Court recently held that a mere reduction in the shares of one partner, resulting in proportionate increase of shares of another partner would constitute a 'gift'...
![Mere reduction in Shares of Profit of a Partner resulting in increase Profit of Another will not Constitute a Gift: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Mere reduction in Shares of Profit of a Partner resulting in increase Profit of Another will not Constitute a Gift: Kerala HC [Read Judgment]")
![Kannan Devan Plantations eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Kannan-Devan-Plantations.jpg "Kannan Devan Plantations eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]")
Re-Assessment under KVAT Act can’t be made Merely on Ground of Change of Opinion: Kerala HC Accepts Milano’s Plea [Read Judgment]
Justice A.K. Jayashankaran Nambiar of the Kerala High Court, in a recent ruling, held that assessment under section 25(1) of the Kerala Value Added Tax (VAT) Act cannot be made merely on ground of...