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Kerala High Court Establishes Non-Set-Off Principle under Section 80HHC for Export Businesses Introduction The case of Commissioner Of Income Tax v. Smt. T.C. Usha decided by the Kerala High Court on...
Kerala High Court Overrules Joseph v. Devassia: Establishing Enforceable Liability Under Section 138 of the Negotiable Instruments Act Introduction The case of Dr. K.K Ramakrishnan v. Dr. K.K...
Interpretation of Coastal Regulation Zone Boundaries in Construction: Comprehensive Analysis of Citizens Interest Agency v. Lakeshore Hospital Introduction The case of Citizens Interest Agency v....
Clarifying the Applicability of Section 263: "Erroneous and Prejudicial" Standard in Income-Tax Assessments Introduction The case of Paul Mathews And Sons v. Commissioner Of Income-Tax adjudicated by...
Consumer Protection Prevails: Kerala High Court's Landmark Decision in General Manager, Telecom, BSNL, Kozhikode v. M. Krishnan Introduction The case of General Manager, Telecom, BSNL, Kozhikode And...
Depreciation Allowance Requires Explicit Claim: Insights from Commissioner Of Income-Tax v. Kerala Electric Lamp Works Ltd. Introduction The case of Commissioner Of Income-Tax v. Kerala Electric Lamp...
Judicial Upholding of Board's Authority Over Minority Shareholder's Unwarranted Winding Up Petition: Cochin Malabar Estates v. Abdul Khader Introduction The case of The Cochin Malabar Estates And...
Exclusion of Third-Party Processing Charges from Total Turnover under Section 80HHC: A Landmark Judgment Introduction The case of Commissioner Of Income-Tax v. K. Rajendranathan Nair (Kerala High...
P.K Lambodaran Nair v. State Of Kerala & Others: Quashing of F.I.R Due to Malafide Proceedings Introduction The case of P.K Lambodaran Nair v. State Of Kerala & Others was adjudicated by the Kerala...
Commissioner Of Income-Tax v. C.P Lonappan And Sons: Interpretation of Section 45(5)(a) in Compulsory Land Acquisition Compensation Introduction The case of Commissioner Of Income-Tax v. C.P Lonappan...
Establishing Factual Nexus for Deducting Director’s Spouse Travel Expenses under Section 37(1) - Ram Bahadur Thakur Ltd. v. Commissioner Of Income Tax Introduction The case of Ram Bahadur Thakur Ltd....
Non-Continuation of Specialist Teacher Posts Under R.6B, Chap.XXIII Kerala Education Rules: Insights from Jolly v. State Of Kerala Introduction The case of Jolly v. State Of Kerala adjudicated by the...
Protection Under Section 11(17) Limited to Original Tenants: Kerala High Court in P.M Narayanan & Others v. P.K Shalima Introduction The case of P.M Narayanan & Others v. P.K Shalima, adjudicated by...
Expanding Tenant Protections under Kerala Rent Control: Francis v. Sreedevi Varassiar Introduction The case of Francis v. Sreedevi Varassiar adjudicated by the Kerala High Court on January 29, 2003,...
Kerala High Court Clarifies Boundaries of Supreme Court Judgments in Religious Association Disputes Introduction The case of Moran Mar Baselios Marthoma Mathews II v. State Of Kerala & Others...
Reaffirmation of Undertrial Imprisonment in Assessing Eligibility for Freedom Fighters Pension: Union Of India v. Peter Devassia Introduction The case of Union Of India v. Peter Devassia and Others...
Commencement of Limitation Period in Breach of Contract: Delta Foundation And Constructions, Kochi And Others v. Kerala State Construction, Corporation Ltd., Ernakulam Introduction The case of Delta...
Material Alteration and Presumptions Under the Negotiable Instruments Act: Insights from Capital Syndicate v. Jameela & Another Introduction Capital Syndicate v. Jameela & Another is a landmark...
Mandatory Registration and Qualification for Practicing Traditional Medicine: Vanchiyoor Madhom Dhanwanthari Sannidhanam v. State Of Kerala And Others Introduction The case of Vanchiyoor Madhom...
Kerala High Court Upholds Managing Committees' Authority in Cooperative Societies Introduction The case of Kerala Primary Co-Op. Societies Association v. Registrar Of Co-Op. Societies (Kerala High...