Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Assessee should not be Taxed for the Income that it has not Earned: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Assessee should not be Taxed for the Income that it has not Earned: Kerala HC [Read Judgment]")
Assessee should not be Taxed for the Income that it has not Earned: Kerala HC [Read Judgment]
A division bench of the Kerala High Court in CIT v. M/s Olam Exports (India) Ltd, held that the assessee could not have been taxed anything more than...
![Kerala HC allows Filing of Income Tax Returns without Quoting Aadhaar [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Aadhaar.jpg "Kerala HC allows Filing of Income Tax Returns without Quoting Aadhaar [Read Order]")
Exchange of Old Cars for New Ones by Dealer would not amount to ‘Business Auxiliary Service’: Kerala HC [Read Judgment]
In CCE, Eranakulam v. M/s Sai Service Station Ltd, a division bench of the Kerala High Court held that a dealer engaged in exchanging old cars for new ones is not liable to pay Service Tax for such...
![Exchange of Old Cars for New Ones by Dealer would not amount to ‘Business Auxiliary Service’: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Service-Tax-Sai-Service.jpg "Exchange of Old Cars for New Ones by Dealer would not amount to ‘Business Auxiliary Service’: Kerala HC [Read Judgment]")
Mere Establishing the Identity of Creditors is not sufficient to Discharge Burden of Proof u/s 68 of Income Tax Act: Kerala HC [Read Judgment]
In Sunil Thomas v. ITO & Anr, the division bench of the Kerala High Court ruled that mere establishing identity of creditors would not validates that the assessee had discharged burden of proof...
![Kerala HC upholds Levy of Life Time Tax on Taxi Vehicles [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/04/Kerala-Taxi-Life-Time-Tax.jpg "Kerala HC upholds Levy of Life Time Tax on Taxi Vehicles [Read Judgment]")
LLPs are required to follow the rules applicable to Partnership Firms for obtaining KVAT Registration: Kerala HC [Read Judgment]
In M/S. Hannah Career Excellence LLP v. CTO, the Kerala High Court held that while obtaining KVAT Registration, the LLPs are required to follow the rules applicable to Partnership Firms since there is...
Educational Institutions cannot claim for Building Tax Exemption if its entire resources are not utilised for the Student’s Welfare: Kerala HC [Read Judgment]
In a recent ruling, the division bench of the Kerala High Court comprising Justice Thottathil B Radhakrishnan and Justice Devan Ramachandran held that the exemption from Bulding Tax is limited to...
Continuance of Compounding Scheme till the Completion of Work is not mandatory under KVAT Act: Kerala HC [Read Judgment]
In a recent ruling, the Kerala High Court ruled that the assessee need not continue compounding scheme till the completion of work. Justice Vinod Chandran, while allowing a petition by M/s KNR...