Kerala High Court Case Commentaries

Kerala High Court Upholds Non-Applicability of Section 194G for Lottery Agents in M.S Hameed & Others v. Director Of State Lotteries

Date: Nov 11, 2000

Kerala High Court Upholds Non-Applicability of Section 194G for Lottery Agents in M.S Hameed & Others v. Director Of State Lotteries Introduction The case of M.S Hameed And Others v. Director Of...

Kerala High Court Establishes No Gift in Capital Contributions by New Partners in a Partnership Firm

Date: Nov 7, 2000

Kerala High Court Establishes No Gift in Capital Contributions by New Partners in a Partnership Firm Introduction The case of Commissioner Of Income Tax v. Anand adjudicated by the Kerala High Court...

Judicial Standards for Case Adjournments: Reaffirming Written and Signed Orders under Section 3 of the Kerala High Court Act, 1958

Date: Aug 31, 2000

Judicial Standards for Case Adjournments: Reaffirming Written and Signed Orders under Section 3 of the Kerala High Court Act, 1958 Introduction The case of Babu Premarajan v. Superintendent Of...

Maintainability of Applications Under Section 18 of the Land Acquisition Act: Insights from Peedikkakumbi Joseph v. Special Tahsildar & Ors.

Date: Aug 26, 2000

Maintainability of Applications Under Section 18 of the Land Acquisition Act: Insights from Peedikkakumbi Joseph v. Special Tahsildar (L.A) & Ors. Introduction The case of Peedikkakumbi Joseph v....

Interpretation of Section 115J and 80HHC: Kerala High Court in Commissioner Of Income-Tax v. G.T.N Textiles Ltd.

Date: Aug 25, 2000

Interpretation of Section 115J and 80HHC: Kerala High Court in Commissioner Of Income-Tax v. G.T.N Textiles Ltd. Introduction The case of Commissioner Of Income-Tax v. G.T.N Textiles Ltd. was...

Counsel Representation in Warrant Cases: Insights from Noorjahan v. T.T Moideen

Date: Jun 28, 2000

Counsel Representation in Warrant Cases: Insights from Noorjahan v. T.T Moideen Introduction The case of Noorjahan v. T.T Moideen And Others, adjudicated by the Kerala High Court on June 27, 2000,...

Liability of Subsequent Property Purchasers for Previous Electricity Arrears: A. Ramachandran v. Kerala State Electricity Board

Date: Jun 1, 2000

Liability of Subsequent Property Purchasers for Previous Electricity Arrears Introduction The case of A. Ramachandran v. Kerala State Electricity Board And Others adjudicated by the Kerala High Court...

No Right to Summon Opposing Party as Witness: Kerala High Court Sets Precedent

Date: May 26, 2000

No Right to Summon Opposing Party as Witness: Kerala High Court Sets Precedent Introduction In the landmark case of Jortin Antony And Others v. Padmanabha Dasa Marthanda Varma And Others, adjudicated...

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

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

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

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

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

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

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

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.

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

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

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

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,...