Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Belated deposit of Employees’ Contribution to PF/ESI made before Filing of Income Tax Returns is Not Deductible: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "Belated deposit of Employees’ Contribution to PF/ESI made before Filing of Income Tax Returns is Not Deductible: Kerala HC [Read Judgment]")
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’...
![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]")
![Income from Licensing a Property is a Business Income: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Hotel-Taxscan.jpg "Income from Licensing a Property is a Business Income: Kerala HC [Read Judgment]")
Mere Conversion of Seats from Push Back to Fixed would not attract Lower Tax Rate under Kerala Motor Vehicles Act: Kerala HC [Read Judgment]
The Kerala High Court, has held that mere conversion of seats from push back to fixed would not be resulted in any tax deduction under the provisions of the Kerala Motor Vehicles Act, 1976. The...
First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]
The Kerala High Court recently ruled that the first appellate authority, under section 251 of the Income Tax Act, 1961 has no power to make additions regarding new source of income which was not...
![First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "First Appellate Authority can’t add a new source of Income which was not considered in Original Assessment: Kerala HC [Read Judgment]")
Denial of Exemption under s. 10B can’t be a reason for denying Benefit of s. 10A under IT Act: Kerala HC [Read Judgment]
Justices Antony Dominic and Dama Seshadri Naidu of Kerala High Court, in CIT v. M/S Flytxt Technology P. Ltd. Technopark Campus, Kariavattom, held that exemption under section 10B of the Income Tax...
Rectification is the Appropriate Remedy for Assessee when a Claim for Deduction was Omitted: Kerala HC [Read Judgment]
While dismissing a writ petition, the Kerala High Court held that when an assessee omitted to make a claim of deduction in the original return, the most appropriate remedy is to file a rectification...
Kerala HC releases Detained Goods since State has No Power to make Rules to regulate Inter-State movement of Goods under GST [Read Judgment]
In a significant ruling, the Kerala High Court allowed to release goods detained by the Commercial Tax Department, Kerala by stating that only the Central Government is vested with the right to...
![Kerala HC releases Detained Goods since State has No Power to make Rules to regulate Inter-State movement of Goods under GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/detained-Goods-Taxscan.jpg "Kerala HC releases Detained Goods since State has No Power to make Rules to regulate Inter-State movement of Goods under GST [Read Judgment]")
Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]
In Commissioner of Income Tax v. M/s Joy Alukkas Traders (India) Pvt Ltd, a division bench of the Kerala High Court held that interest paid on money borrowed to bring into existence a show room is a...
![Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Revenue-Expenditure-Bombay-HC-Taxscan.jpg "Interest Paid on Money Borrowed to bring into Existence a Showroom is Revenue Expenditure: Kerala HC [Read Judgment]")