Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
Income from Licensing a Property is a Business Income: Kerala HC [Read Judgment]
While quashing an ITAT order, the Kerala High Court ruled that income received from licensing a Property is taxable as Business Income under the...
![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]")
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]")
Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]
A division bench of the Kerala High Court recently directed the Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST) law. Justices...
![Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Seized-Goods-Taxscan.jpg "Kerala HC Permits Release of Seized Goods on payment of 50% of demand as per GST Laws [Read Judgment]")
S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]
Justice Antony Dominic and Justice Dama Seshadri Naidu of Kerala High Court, recently upheld an Income Tax Addition on ground of unexplained investment against an individual observing that the...
![S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Kerala-High-Court-Taxscan.jpg "S. 110 of Evidence Act is Applicable in Determining Ownership of Gold recovered: Kerala HC confirms Income Tax Addition [Read Judgment]")
Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]
While allowing a major relief to the Cochin International Airport, Justices Antony Dominic and Dama seshadri Naidu of Kerala High Court held that the airport authority is eligible for the benefit of...
![Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Cochin-International-Airport.jpg "Cochin International Airport is Eligible for Income Tax Deduction u/s 80-IA: Kerala HC [Read Judgment]")
Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]
A division bench of the Kerala High Court held that a Trust can claim exemption under section 11(1)(d) of the Income Tax Act, 1961 on interest on voluntary contributions earned by it on instruction of...
![Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Mata-Amrithanandamayi-Math.jpg "Interest on Voluntary Contributions Earned by a Trust on Instruction of Donor is Eligible for Exemption: Kerala HC [Read Judgment]")
VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]
The Kerala High Court in James C.C v. Commercial Tax Officer, held that the authorities under the Kerala Value Added Tax Act, 2003 cannot insist a dealer to submit a copy of the Lease Deed when he is...
![VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Kerala-High-Court-Tax-Scan.jpg "VAT Authorities cannot Insist for Lease Deed for Granting Registration when the Dealer doesn’t have a Cordial Relation with Landlord: Kerala HC [Read Judgment]")