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Kerala High Court Case Commentaries

Philanthropic Purpose and Tax Exemption: Kerala High Court's Ruling in Commissioner Of Income-Tax v. Pulikkal Medical Foundation Pvt. Ltd.

Philanthropic Purpose and Tax Exemption: Kerala High Court's Ruling in Commissioner Of Income-Tax v. Pulikkal Medical Foundation Pvt. Ltd.

Date: Aug 6, 1993
Philanthropic Purpose and Tax Exemption: Kerala High Court's Ruling in Commissioner Of Income-Tax v. Pulikkal Medical Foundation Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Chandrika Educational Trust: Clarifying Investment under Section 13(2)(h) of the Income Tax Act

Chandrika Educational Trust: Clarifying Investment under Section 13(2)(h) of the Income Tax Act

Date: Jul 22, 1993
Chandrika Educational Trust: Clarifying Investment under Section 13(2)(h) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Chandrika Educational Trust was adjudicated by...
Validating Testamentary Intent: Insights from K.M Varghese v. K.M Oommen

Validating Testamentary Intent: Insights from K.M Varghese v. K.M Oommen

Date: Jul 21, 1993
Validating Testamentary Intent: Insights from K.M Varghese And Others v. K.M Oommen And Others Introduction The case of K.M Varghese And Others v. K.M Oommen And Others, adjudicated by the Kerala...
Limitations of Subrogation Letters in Insurance: Insights from Arief Trading Company v. United India Insurance Co. Ltd.

Limitations of Subrogation Letters in Insurance: Insights from Arief Trading Company v. United India Insurance Co. Ltd.

Date: Jul 14, 1993
Limitations of Subrogation Letters in Insurance: Insights from Arief Trading Company v. United India Insurance Co. Ltd. Introduction Case: Arief Trading Company v. United India Insurance Co. Ltd....
Estoppel in Tax Assessments: Compounding Proceedings as Relevant but Not Conclusive - Velimparambil Hardwares v. State Of Kerala

Estoppel in Tax Assessments: Compounding Proceedings as Relevant but Not Conclusive - Velimparambil Hardwares v. State Of Kerala

Date: Jul 6, 1993
Estoppel in Tax Assessments: Compounding Proceedings as Relevant but Not Conclusive Introduction The case of Velimparambil Hardwares v. State Of Kerala ([1993] Kerala High Court) presents a pivotal...
Palghat Exports Pvt. Ltd. v. P. Ramkumar: Clarifying the Scope of Oppression and Continuous Conduct under Sections 397 & 398 of the Companies Act

Palghat Exports Pvt. Ltd. v. P. Ramkumar: Clarifying the Scope of Oppression and Continuous Conduct under Sections 397 & 398 of the Companies Act

Date: May 27, 1993
Palghat Exports Pvt. Ltd. v. P. Ramkumar: Clarifying the Scope of Oppression and Continuous Conduct under Sections 397 & 398 of the Companies Act Introduction Palghat Exports Private Ltd. v. P....
Kerala High Court Clarifies Requirements for Oppression and Mismanagement Claims under Sections 397 & 398 of the Companies Act in Palghat Exports (P) Ltd. v. Chandran

Kerala High Court Clarifies Requirements for Oppression and Mismanagement Claims under Sections 397 & 398 of the Companies Act in Palghat Exports (P) Ltd. v. Chandran

Date: May 27, 1993
Kerala High Court Clarifies Requirements for Oppression and Mismanagement Claims under Sections 397 & 398 of the Companies Act in Palghat Exports (P) Ltd. v. Chandran Introduction The case of Palghat...
Retrospective Taxation and Vested Rights: Insights from Ramalingam Nadar Sons v. State of Kerala

Retrospective Taxation and Vested Rights: Insights from Ramalingam Nadar Sons v. State of Kerala

Date: Apr 8, 1993
Retrospective Taxation and Vested Rights: Insights from Ramalingam Nadar Sons v. State of Kerala Introduction The case of Ramalingam Nadar Sons v. State of Kerala adjudicated by the Kerala High Court...
Interpretation of 'Transfer' under Section 80J(4) for Tax Deduction: Kerala State Cashew Development Corporation v. CIT

Interpretation of 'Transfer' under Section 80J(4) for Tax Deduction: Kerala State Cashew Development Corporation v. CIT

Date: Apr 7, 1993
Interpretation of 'Transfer' under Section 80J(4) for Tax Deduction: Kerala State Cashew Development Corporation v. CIT 1. Introduction The case of Kerala State Cashew Development Corporation v....
Kerala High Court Establishes Government as a Dealer Under KGST Act

Kerala High Court Establishes Government as a Dealer Under KGST Act

Date: Mar 27, 1993
Kerala High Court Establishes Government as a Dealer Under KGST Act Introduction The case of Collector Of Customs v. State Of Kerala adjudicated by the Kerala High Court on March 26, 1993, addresses...
Capitalisation of Technical Know-How Fees: Insights from Commissioner of Income-Tax v. Kar Valves Ltd.

Capitalisation of Technical Know-How Fees: Insights from Commissioner of Income-Tax v. Kar Valves Ltd.

Date: Mar 11, 1993
Capitalisation of Technical Know-How Fees: Insights from Commissioner of Income-Tax v. Kar Valves Ltd. Introduction The case of Commissioner of Income-Tax v. Kar Valves Ltd. adjudicated by the Kerala...
Jurisdictional Autonomy of Consumer Dispute Redressal Forums: Insights from A.V Georgekutty v. State Of Kerala

Jurisdictional Autonomy of Consumer Dispute Redressal Forums: Insights from A.V Georgekutty v. State Of Kerala

Date: Mar 11, 1993
Jurisdictional Autonomy of Consumer Dispute Redressal Forums: Insights from A.V Georgekutty v. State Of Kerala Introduction The case of A.V Georgekutty v. State Of Kerala And Others, adjudicated by...
Sajeevan v. State Of Kerala: Upholding Witness Identification Amid Media Influence

Sajeevan v. State Of Kerala: Upholding Witness Identification Amid Media Influence

Date: Mar 3, 1993
Sajeevan v. State Of Kerala: Upholding Witness Identification Amid Media Influence Introduction The case of Sajeevan v. State Of Kerala adjudicated by the Kerala High Court on March 2, 1993, presents...
Co-owners’ Rights in Property Ejectment: Comprehensive Analysis of B. Valsala v. Sundaram Nadar Bhaskaran

Co-owners’ Rights in Property Ejectment: Comprehensive Analysis of B. Valsala v. Sundaram Nadar Bhaskaran

Date: Mar 2, 1993
Co-owners’ Rights in Property Ejectment: Comprehensive Analysis of B. Valsala v. Sundaram Nadar Bhaskaran Introduction The case of B. Valsala v. Sundaram Nadar Bhaskaran adjudicated by the Kerala...
Affirmation of Weighted Deductions and Provident Fund Contributions under Sections 35B and 37 in Commissioner Of Income-Tax v. Aspinwall and Co. Ltd.

Affirmation of Weighted Deductions and Provident Fund Contributions under Sections 35B and 37 in Commissioner Of Income-Tax v. Aspinwall and Co. Ltd.

Date: Mar 2, 1993
Affirmation of Weighted Deductions and Provident Fund Contributions under Sections 35B and 37 in Commissioner Of Income-Tax v. Aspinwall and Co. Ltd. Introduction The case of Commissioner Of...
Service of Notice under Section 138 NI Act: Insights from Smt. Sosamma v. Rajendran And Another

Service of Notice under Section 138 NI Act: Insights from Smt. Sosamma v. Rajendran And Another

Date: Feb 24, 1993
Service of Notice under Section 138 of the Negotiable Instruments Act: Insights from Smt. Sosamma v. Rajendran And Another Introduction The case of Smt. Sosamma v. Rajendran And Another adjudicated...
High Court's Authority to Intervene in Election Nomination Rejections under Article 226: K.M Abraham v. Returning Officer

High Court's Authority to Intervene in Election Nomination Rejections under Article 226: K.M Abraham v. Returning Officer

Date: Feb 2, 1993
High Court's Authority to Intervene in Election Nomination Rejections under Article 226: K.M Abraham v. Returning Officer Introduction The case of K.M Abraham And Others v. Returning Officer And...
Clarifying the Taxability of Processed Spices: Kerala High Court in Narriputhiris Pickle Industries v. State Of Kerala

Clarifying the Taxability of Processed Spices: Kerala High Court in Narriputhiris Pickle Industries v. State Of Kerala

Date: Jan 28, 1993
Clarifying the Taxability of Processed Spices: Kerala High Court in Narriputhiris Pickle Industries v. State Of Kerala Introduction Narriputhiris Pickle Industries v. State Of Kerala is a landmark...
Quashing of Criminal Proceedings under Section 482 Cr.P.C Based on Favorable Tribunal Findings: Madras Spinners Ltd. v. Dy. Commissioner of Income-Tax

Quashing of Criminal Proceedings under Section 482 Cr.P.C Based on Favorable Tribunal Findings: Madras Spinners Ltd. v. Dy. Commissioner of Income-Tax

Date: Jan 23, 1993
Quashing of Criminal Proceedings under Section 482 Cr.P.C Based on Favorable Tribunal Findings Introduction The case of Madras Spinners Ltd. v. Deputy Commissioner of Income-Tax before the Kerala...
T.C Chacko v. Annamma And Others: Establishing the Applicability of Express Trusts under the Limitation Act

T.C Chacko v. Annamma And Others: Establishing the Applicability of Express Trusts under the Limitation Act

Date: Jan 14, 1993
T.C Chacko v. Annamma And Others: Establishing the Applicability of Express Trusts under the Limitation Act Introduction T.C Chacko v. Annamma And Others is a landmark judgment delivered by the...
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