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  • Commentaries
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Kerala High Court Case Commentaries

Restriction on Altering Assessee Status from Firm to Association of Persons under Section 143(1)(a) of the Income Tax Act

Restriction on Altering Assessee Status from Firm to Association of Persons under Section 143(1)(a) of the Income Tax Act

Date: Apr 7, 2000
Restriction on Altering Assessee Status from Firm to Association of Persons under Section 143(1)(a) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax v. K.V Mankaram And Co....
Justification of Cash Payments Under Rule 6DD(j) in Income Tax Assessments: Insights from Commissioner of Income-Tax v. Muthoot Bankers

Justification of Cash Payments Under Rule 6DD(j) in Income Tax Assessments: Insights from Commissioner of Income-Tax v. Muthoot Bankers

Date: Apr 7, 2000
Justification of Cash Payments Under Rule 6DD(j) in Income Tax Assessments: Insights from Commissioner Of Income-Tax v. Muthoot Bankers Introduction The case of Commissioner Of Income-Tax v. Muthoot...
Jurisdiction of Arbitration under Telegraph Act Supersedes Consumer Protection Act in Telecommunication Disputes

Jurisdiction of Arbitration under Telegraph Act Supersedes Consumer Protection Act in Telecommunication Disputes

Date: Apr 4, 2000
Jurisdiction of Arbitration under Telegraph Act Supersedes Consumer Protection Act in Telecommunication Disputes Introduction The case of General Manager, Telecom District, Trivandrum v. Consumer...
Depreciation Rights on Passive Assets: Kerala High Court's Ruling in Commissioner Of Income Tax v. Geo Tech Construction Corporation

Depreciation Rights on Passive Assets: Kerala High Court's Ruling in Commissioner Of Income Tax v. Geo Tech Construction Corporation

Date: Mar 11, 2000
Depreciation Rights on Passive Assets: Kerala High Court's Ruling in Commissioner Of Income Tax v. Geo Tech Construction Corporation Introduction The case of Commissioner Of Income Tax v. Geo Tech...
Tribunal Upholds Cancellation of Penalty for Substantiated Raw Material Consumption in Income-Tax Case

Tribunal Upholds Cancellation of Penalty for Substantiated Raw Material Consumption in Income-Tax Case

Date: Mar 11, 2000
Tribunal Upholds Cancellation of Penalty for Substantiated Raw Material Consumption in Income-Tax Case Introduction In the landmark case of Commissioner Of Income-Tax v. Kerala Spinners Ltd., decided...
Preservation of Natural Justice in Imposition of Penalties Under KGST Act: Bismillah Trading Co. v. Intelligence Officer

Preservation of Natural Justice in Imposition of Penalties Under KGST Act: Bismillah Trading Co. v. Intelligence Officer

Date: Mar 4, 2000
Preservation of Natural Justice in Imposition of Penalties Under KGST Act: Bismillah Trading Co. v. Intelligence Officer Introduction The case of Bismillah Trading Co. v. Intelligence Officer, A.I.T...
Clarifying the Scope of Section 172 Assessments for Non-Resident Shipping Entities

Clarifying the Scope of Section 172 Assessments for Non-Resident Shipping Entities

Date: Feb 29, 2000
Clarifying the Scope of Section 172 Assessments for Non-Resident Shipping Entities Introduction The case of Commissioner Of Income-Tax v. Taiyo Gyogyo Kabushiki Kaisha adjudicated by the Kerala High...
Compromised Investigative Procedures Leading to Acquittal: Naushad v. State Of Kerala

Compromised Investigative Procedures Leading to Acquittal: Naushad v. State Of Kerala

Date: Feb 24, 2000
Compromised Investigative Procedures Leading to Acquittal: Naushad v. State Of Kerala Introduction The case of Naushad v. State Of Kerala adjudicated by the Kerala High Court on February 23, 2000,...
Distinguishing Recovery Orders from Punishment in Administrative Proceedings: Analysis of K.C Mathew v. Plantation Corporation of Kerala, Ltd.

Distinguishing Recovery Orders from Punishment in Administrative Proceedings: Analysis of K.C Mathew v. Plantation Corporation of Kerala, Ltd.

Date: Feb 16, 2000
Distinguishing Recovery Orders from Punishment in Administrative Proceedings: Analysis of K.C Mathew v. Plantation Corporation of Kerala, Ltd. Introduction The case of K.C Mathew v. Plantation...
Reaffirmation of Penalty Liability under Section 271(1)(c) Despite Agreed Income Additions: Commissioner Of Income-Tax v. K.P Madhusudanan

Reaffirmation of Penalty Liability under Section 271(1)(c) Despite Agreed Income Additions: Commissioner Of Income-Tax v. K.P Madhusudanan

Date: Jan 28, 2000
Reaffirmation of Penalty Liability under Section 271(1)(c) Despite Agreed Income Additions: Commissioner Of Income-Tax v. K.P Madhusudanan Introduction The case of Commissioner Of Income-Tax v. K.P...
Sec. 446 of the Companies Act and Its Applicability to Criminal Proceedings: Insights from Jose Antony Kakkad v. Official Liquidator

Sec. 446 of the Companies Act and Its Applicability to Criminal Proceedings: Insights from Jose Antony Kakkad v. Official Liquidator

Date: Jan 14, 2000
Sec. 446 of the Companies Act and Its Applicability to Criminal Proceedings: Insights from Jose Antony Kakkad v. Official Liquidator Introduction The case of Jose Antony Kakkad v. Official Liquidator...
Clarification on Jurisdiction Under Section 125(3) of the Kerala Land Reforms Act: Govinda Panicker v. Sreedhara Warriar

Clarification on Jurisdiction Under Section 125(3) of the Kerala Land Reforms Act: Govinda Panicker v. Sreedhara Warriar

Date: Jan 14, 2000
Clarification on Jurisdiction Under Section 125(3) of the Kerala Land Reforms Act: Govinda Panicker v. Sreedhara Warriar Introduction In the landmark case of Govinda Panicker v. Sreedhara Warriar,...
Promissory Estoppel in Tax Proceedings: Insights from Commissioner Of Income-Tax v. D.K.B And Co.

Promissory Estoppel in Tax Proceedings: Insights from Commissioner Of Income-Tax v. D.K.B And Co.

Date: Jan 4, 2000
Promissory Estoppel in Tax Proceedings: Insights from Commissioner Of Income-Tax v. D.K.B And Co. Introduction Commissioner Of Income-Tax v. D.K.B And Co. is a landmark judgment delivered by the...
Clarifying the Burden of Proof in Section 271(1)(c) Penalties: Insights from Commissioner Of Income-Tax v. Kishorekumar Shamji

Clarifying the Burden of Proof in Section 271(1)(c) Penalties: Insights from Commissioner Of Income-Tax v. Kishorekumar Shamji

Date: Dec 19, 1999
Clarifying the Burden of Proof in Section 271(1)(c) Penalties: Insights from Commissioner Of Income-Tax v. Kishorekumar Shamji Introduction The case of Commissioner Of Income-Tax v. Kishorekumar...
Reaffirmation of Complainant Examination under Section 200 Cr.P.C. in Negotiable Instruments Act Cases: Harihara Iyer v. State of Kerala

Reaffirmation of Complainant Examination under Section 200 Cr.P.C. in Negotiable Instruments Act Cases: Harihara Iyer v. State of Kerala

Date: Dec 11, 1999
Reaffirmation of Complainant Examination under Section 200 Cr.P.C. in Negotiable Instruments Act Cases: Harihara Iyer v. State of Kerala Introduction The case of Harihara Iyer v. State of Kerala...
Adoption of Real Rate of Interest for Just Compensation in Tree Destruction Cases: Komath Kumba Amma v. Kerala State Electricity Board

Adoption of Real Rate of Interest for Just Compensation in Tree Destruction Cases: Komath Kumba Amma v. Kerala State Electricity Board

Date: Nov 18, 1999
Adoption of Real Rate of Interest for Just Compensation in Tree Destruction Cases Introduction The case of Komath Kumba Amma And Others v. Kerala State Electricity Board revolves around the...
Mandatory Nature of Interest Under Section 201(1A) Affirmed in Commissioner Of Income-Tax v. Dhanalakshmy Weaving Works

Mandatory Nature of Interest Under Section 201(1A) Affirmed in Commissioner Of Income-Tax v. Dhanalakshmy Weaving Works

Date: Nov 11, 1999
Mandatory Nature of Interest Under Section 201(1A) Affirmed in Commissioner Of Income-Tax v. Dhanalakshmy Weaving Works Introduction The case of Commissioner Of Income-Tax v. Dhanalakshmy Weaving...
Non-Voluntary Revised Returns and Penalties Under Section 271(1)(c): Commissioner Of Income-Tax v. A. Sreenivasa Pal

Non-Voluntary Revised Returns and Penalties Under Section 271(1)(c): Commissioner Of Income-Tax v. A. Sreenivasa Pal

Date: Nov 2, 1999
Non-Voluntary Revised Returns and Penalties Under Section 271(1)(c): Commissioner Of Income-Tax v. A. Sreenivasa Pal Introduction The case of Commissioner Of Income-Tax v. A. Sreenivasa Pal...
P. Balakrishnan vs. Travancore Cochin Chemicals Ltd.: A Landmark Judgment on Employee Welfare Expenditure and Stock Valuation Methods

P. Balakrishnan vs. Travancore Cochin Chemicals Ltd.: A Landmark Judgment on Employee Welfare Expenditure and Stock Valuation Methods

Date: Oct 26, 1999
P. Balakrishnan vs. Travancore Cochin Chemicals Ltd.: A Landmark Judgment on Employee Welfare Expenditure and Stock Valuation Methods Introduction The case of P. Balakrishnan, Commissioner Of Income...
Automatic Levy of Interest under Sections 234A and 234B: Insights from Kerala High Court's 'Commissioner Of Income-Tax v. Ramalingair'

Automatic Levy of Interest under Sections 234A and 234B: Insights from Kerala High Court's 'Commissioner Of Income-Tax v. Ramalingair'

Date: Oct 23, 1999
Automatic Levy of Interest under Sections 234A and 234B: Insights from Kerala High Court's 'Commissioner Of Income-Tax v. Ramalingair' Introduction The case of Commissioner Of Income-Tax v....
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