Strict Construction of Fiscal Statutes: Kevi Hardware v. State Of Kerala Introduction Kevi Hardware v. State Of Kerala is a landmark judgment delivered by the Kerala High Court on April 9, 2003. This...
Establishing the Presumption of Due Service and Legitimate Debt in Negotiable Instruments Act: Insights from Mohanan v. Bibhukumar 1. Introduction The case of Mohanan v. Bibhukumar adjudicated by the...
Authority of State Government in Declaring Equivalence of Police Services for IPS Promotions Introduction The case of Chandran v. Union Of India adjudicated by the Kerala High Court on April 4, 2003,...
Total Disablement Reinterpreted: Insights from Vanajakshan (Deceased) And Others v. M.D Joseph And Another Introduction The case of Vanajakshan (Deceased) And Others v. M.D Joseph And Another,...
Court Reasserts Tribunal Jurisdiction: Comprehensive Analysis of C.J. Glenny v. Catholic Syrian Bank Ltd. Introduction The case of C.J. Glenny v. Catholic Syrian Bank Ltd. adjudicated by the Kerala...
Kerala High Court Establishes Clear Guidelines on Turnover and Business Income for Section 80-HHC Deductions Introduction The Kerala High Court, in the landmark judgment of The Asst. Commissioner Of...
Magistrate's Authority to Order Further Investigation Post-Cognizance: Shaji v. State of Kerala & Others Introduction Shaji v. State of Kerala & Others, adjudged by the Kerala High Court on March 24,...
Enhancing Section 138 Enforcement: Insights from R. Gopikuttan Pillai v. Sankara Narayanan Nair Introduction The case of R. Gopikuttan Pillai v. Sankara Narayanan Nair was adjudicated by the Kerala...
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...