Establishing Evidentiary Standards in Tax Assessments: Insights from Vazhakala Estate v. State of Kerala Introduction The case of Vazhakala Estate v. State of Kerala, decided by the Kerala High Court...
Liability of School Managers for Unjustified Denial of Teacher Appointments under Kerala Education Act Introduction The case of Manager, M.M High & U.P School v. Dy. Director Of Edn. And Others,...
Kerala High Court Establishes Precedent on Insurance Policy Transfer and Cross Objections in Motor Accident Claims Introduction The case of New India Assurance Co. Ltd. v. Kunhiraman Nambiar And...
Revenue vs. Capital Expenditure: Insights from Vanaja Textiles Ltd. v. Commissioner Of Income-Tax Introduction The case of Vanaja Textiles Ltd. v. Commissioner Of Income-Tax adjudicated by the Kerala...
Eligibility of Export Credit Premiums and Classification of Hospitality Expenses: A Detailed Analysis of Commissioner Of Income Tax v. Alleppey Co. Ltd. Introduction The case of Commissioner Of...
Termination Without Retrenchment: Insights from Koodaranji Service Co-Operative Bank v. M.M. Lissy Introduction The case of Koodaranji Service Co-Operative Bank, Ltd. v. M.M. Lissy and Others...
Restricting Section 80P(2)(a)(iii) Exemptions to Agricultural Produce Produced by Members: Insights from Commissioner Of Income-Tax v. Kerala State Co-Operative Marketing Federation Ltd. Introduction...
Jurisdiction of Civil Courts Under Kerala Buildings Act and Doctrine of Lis Pendens: K.A Khader v. Rajamma John Madathil Introduction The case of K.A Khader v. Rajamma John Madathil And Others...
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 Introduction The case of Commissioner Of Income-Tax v. Chandrika Educational Trust was adjudicated by...
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. Introduction Case: Arief Trading Company v. United India Insurance Co. Ltd....
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 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 Introduction The case of Palghat...
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 1. Introduction The case of Kerala State Cashew Development Corporation v....
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. 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 Introduction The case of A.V Georgekutty v. State Of Kerala And Others, adjudicated by...