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![Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order] Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058469-tax-on-large-residential-buildings.webp)
Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that Section 5A of the Kerala Building Tax Act, which imposes tax on large residential buildings, is ...


![Non-serving of Copy of Draft Assessment Order to person who is not an “eligible assessee” u/s 144 B of Income Tax Act will not vitiate Assessment Order: Kerala HC [Read Order] Non-serving of Copy of Draft Assessment Order to person who is not an “eligible assessee” u/s 144 B of Income Tax Act will not vitiate Assessment Order: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-Order-kerala-high-court-taxscan.webp)
![Kerala HC sets aside Direction to Pay 20% Assessed Income Tax Considering the stay applications/condonation of delay applications [Read Order] Kerala HC sets aside Direction to Pay 20% Assessed Income Tax Considering the stay applications/condonation of delay applications [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Kerala-HC-Direction-to-Pay-Income-Tax-Income-Tax-Considering-applications-condonation-of-delay-applications-condonation-of-delay-taxscan.jpg)