Kerala High Court Case Commentaries

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

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

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

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

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

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

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'

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....

Kerala High Court Establishes Precedence on Applicability of Section 292B Over Section 154 in Income-Tax Returns

Date: Oct 16, 1999

Kerala High Court Establishes Precedence on Applicability of Section 292B Over Section 154 in Income-Tax Returns Introduction The case of Commissioner Of Income-Tax v. Masoneilan (India) Ltd....

Kerala High Court Upholds Forest Land Regularisation with Compensatory Afforestation

Date: Oct 8, 1999

Kerala High Court Upholds Forest Land Regularisation with Compensatory Afforestation Introduction The case of Nature Lovers Movement v. State Of Kerala And Others was adjudicated by the Kerala High...

Clarifying the Deduction of Provident Fund Payments under Section 43B: Insights from Commissioner of Income-Tax v. South India Corporation Ltd.

Date: Oct 5, 1999

Clarifying the Deduction of Provident Fund Payments under Section 43B: Insights from Commissioner of Income-Tax v. South India Corporation Ltd. Introduction In the case of Commissioner of Income-Tax...

Protection of Tenants Under Second Proviso to Section 11(3) of Kerala Buildings (Lease and Rent Control) Act: A Comprehensive Analysis of Krishnankunju Raveendran v. Sukumara Pillai

Date: Sep 29, 1999

Protection of Tenants Under Second Proviso to Section 11(3) of Kerala Buildings (Lease and Rent Control) Act: A Comprehensive Analysis of Krishnankunju Raveendran v. Sukumara Pillai Introduction The...

Clarifying the Scope of Interrogatories under Order XI, C.P.C: P. Balan v. Central Bank of India

Date: Sep 23, 1999

Clarifying the Scope of Interrogatories under Order XI, C.P.C: P. Balan v. Central Bank of India Introduction P. Balan v. Central Bank Of India, Calicut is a significant judgment delivered by the...

Chalakudy Municipality Scheme Lapse Clarified: M.F Francis & Others v. Chalakudy Municipality & Others

Date: Sep 8, 1999

Chalakudy Municipality Scheme Lapse Clarified: M.F Francis & Others v. Chalakudy Municipality & Others Introduction The case of M.F Francis And Others v. Chalakudy Municipality And Others,...

Kerala High Court Upholds One-Time Motor Vehicle Tax: Anas v. State of Kerala

Date: Aug 17, 1999

Kerala High Court Upholds One-Time Motor Vehicle Tax: Anas v. State of Kerala Introduction The case of Anas v. State of Kerala pertains to the constitutional validity of the amendments introduced in...

No Jurisdiction Under Article 226: Comprehensive Analysis of Nakul Deo Singh v. Deputy Commandant

Date: Aug 14, 1999

No Jurisdiction Under Article 226: Comprehensive Analysis of Nakul Deo Singh v. Deputy Commandant Introduction The case of Nakul Deo Singh v. Deputy Commandant adjudicated by the Kerala High Court on...

Kerala High Court Upholds Contractors' Rights: Ensuring Timely Payments and Legal Compliance

Date: Jul 27, 1999

Kerala High Court Upholds Contractors' Rights: Ensuring Timely Payments and Legal Compliance Introduction The case of Anirudhan v. Government Of Kerala was adjudicated by the Kerala High Court on...

Coverage of Gratuitous Passengers in Private Vehicles under Act Policies: Oriental Insurance Co. Ltd. v. Ajayakumar

Date: Jul 22, 1999

Coverage of Gratuitous Passengers in Private Vehicles under Act Policies: Oriental Insurance Co. Ltd. v. Ajayakumar Introduction Oriental Insurance Co. Ltd. v. Ajayakumar is a landmark judgment...

Mandatory Compliance with Contractual Dispute Resolution Procedures – Nirman Sindia v. Indal Electromelts Ltd.

Date: Jul 7, 1999

Mandatory Compliance with Contractual Dispute Resolution Procedures – Nirman Sindia v. Indal Electromelts Ltd. Introduction Nirman Sindia v. Indal Electromelts Ltd., Coimbatore And Others is a...

Thottoli Moideen Koya v. Kariatt Kunhammed Haji: Clarifying the Limitation Period for Revision Petitions under S.20 Kerala Buildings Act

Date: Jun 23, 1999

Clarifying the Limitation Period for Revision Petitions under S.20 Kerala Buildings Act Introduction The case of Thottoli Moideen Koya And Others v. Kariatt Kunhammed Haji And Others adjudicated by...