Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
DC’s Power to Extent Time limit u/s 25B of KVAT Act cannot be used to initiate Fresh Proceedings: Kerala HC [Read Judgment]
In a recent decision, the Kerala High Court held that the Deputy Commissioner has no power to extend the time limit for initiating fresh proceedings...
![Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/10/Carbon-Paper-Taxscan.jpg "Use of Double-Side Carbon is a Mandatory Requirement while filing delivery note: Kerala HC [Read Judgment]")
![Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/T5-Flourescent-Lamps.jpg "Kerala HC Confirms 13.5% of VAT on T5 Fluorescent Lamps [Read Judgment]")
Compounding of Offence under KVAT Act does not deprive the assessee’s right to take a Contention based on a Clarification: Kerala HC [Read Judgment]
Kerala HC confirms 5% VAT on printed photographs in book form. While confirming the tax rate of 5% on printed photographs in book form, the Kerala High Court observed that, the assessee cannot be...
No Income Tax or Stamp duty shall be levied on Compensation for Land Acquisition: Kerala HC [Read Judgment]
In a recent Judgment of Kerala High Court has upheld the Single bench decision that, Income Tax or Stamp duty shall not be levied on compensation for Land Acquisition under the Right to Fair...
No exemption to ‘Cleaning Materials’ u/s 6(7)(b) of KVAT Act: Kerala HC [Read Judgment]
In a recent decision, the Kerala High Court observed that the exemption under section 6(7)(b) of the KVAT Act, 2003 is not available to ‘cleaning materials’ since they are not ‘consumables’ as per the...
Assessment u/s 153C is unsustainable in the Absence of Recovery of Incriminating Materials: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, ruled that an assessment made under section 153C of the Income Tax Act, 1961 cannot be justified on ground that no incriminating...
Assessee is bound to file Return u/s 153A(1)(a) of Income Tax Act even if no evidence procured during the course of Search: Kerala HC [Read Judgment]
The division bench of the Kerala High Court in a recent decision, held that under section 153(1)(a) of the Income Tax Act, 1961, it is a mandatory requirement that the assessee shall file a return in...