Kerala High Court Case Commentaries

Determining the Drawing Date of Post-Dated Cheques under Section 138: Insights from Manoj K. Seth v. R.J Fernandez

Date: Jun 21, 1991

Determining the Drawing Date of Post-Dated Cheques under Section 138: Insights from Manoj K. Seth v. R.J Fernandez Introduction The case of Manoj K. Seth v. R.J Fernandez, adjudicated by the Kerala...

Clarifying 'Municipality' Under the Income Tax Act: Insights from Commissioner Of I.T v. Murali Lodge

Date: Jun 19, 1991

Clarifying 'Municipality' Under the Income Tax Act: Insights from Commissioner Of I.T v. Murali Lodge Introduction The case of Commissioner Of I.T v. Murali Lodge, adjudicated by the Kerala High...

Expanding the Scope of Industrial Undertakings: High Court Upholds Investment Allowance for Construction Companies under Section 32A

Date: May 4, 1991

Expanding the Scope of Industrial Undertakings: High Court Upholds Investment Allowance for Construction Companies under Section 32A Introduction The case of Commissioner of Income Tax v. Bhageeratha...

Upholding Traditional Entry Restrictions: A Comprehensive Commentary on S. Mahendran v. Secretary, Travancore Devaswom Board

Date: Apr 6, 1991

Upholding Traditional Entry Restrictions: A Comprehensive Commentary on S. Mahendran v. Secretary, Travancore Devaswom Board Introduction The case titled S. Mahendran v. The Secretary, Travancore...

Madhavan v. Leelamma: Redefining Reconstruction Grounds under Kerala Buildings Lease and Rent Control Act

Date: Apr 6, 1991

Madhavan v. Leelamma: Redefining Reconstruction Grounds under Kerala Buildings (Lease and Rent Control) Act Introduction The case of Madhavan v. Leelamma ([1991] Kerala High Court) is a landmark...

Commissioner Of Income-Tax v. Kerala Nut Food Co.: Landmark Ruling on Section 35B Deductions for Export-Related Commissions

Date: Apr 3, 1991

Commissioner Of Income-Tax v. Kerala Nut Food Co.: Landmark Ruling on Section 35B Deductions for Export-Related Commissions Introduction The case of Commissioner Of Income-Tax v. Kerala Nut Food Co....

Exclusion of Unresolved Claims from Total Income: Insights from Commissioner Of Income-Tax v. Kerala State Drugs & Pharmaceuticals Ltd.

Date: Mar 26, 1991

Exclusion of Unresolved Claims from Total Income: Insights from Commissioner Of Income-Tax v. Kerala State Drugs & Pharmaceuticals Ltd. Introduction The case of Commissioner Of Income-Tax v. Kerala...

Interest on Mesne Profits Not Taxable as Revenue Receipt: Commissioner Of Income Tax v. Annamma Alexander

Date: Mar 14, 1991

Interest on Mesne Profits Not Taxable as Revenue Receipt: Commissioner Of Income Tax v. Annamma Alexander Introduction The case of Commissioner Of Income Tax v. Annamma Alexander (Kerala High Court,...

Transfer of Ownership and Burden of Proof in Insurance Claims: Insights from United India Insurance Co. Ltd. v. Smt. O. Jameela Beevi And Others

Date: Mar 12, 1991

Transfer of Ownership and Burden of Proof in Insurance Claims: Insights from United India Insurance Co. Ltd. v. Smt. O. Jameela Beevi And Others Introduction The case of United India Insurance Co....

Joint Trial in Rent Control Proceedings: Ebrahim Ismail Kunju v. Phasila Beevi Commentary

Date: Mar 8, 1991

Joint Trial in Rent Control Proceedings: Ebrahim Ismail Kunju v. Phasila Beevi Commentary Introduction The case of Ebrahim Ismail Kunju And Another v. Phasila Beevi adjudicated by the Kerala High...

Limitation on Pawnee's Right to Sue Without Redelivery of Collateral: Dhanalakshmi Bank Ltd. v. K.K Jose

Date: Mar 2, 1991

Limitation on Pawnee's Right to Sue Without Redelivery of Collateral: Dhanalakshmi Bank Ltd. v. K.K Jose Introduction In the landmark case of The Dhanalakshmi Bank Ltd. v. K.K Jose Alias Jose Mohan...

Tax Exemptions for Apex Cooperative Societies under Section 80P: Analysis of Commissioner Of Income-Tax v. Kerala State Co-Operative Marketing Federation Ltd.

Date: Feb 16, 1991

Tax Exemptions for Apex Cooperative Societies under Section 80P: Analysis of Commissioner Of Income-Tax v. Kerala State Co-Operative Marketing Federation Ltd. Introduction The case of Commissioner Of...

Maintenance of Prosecution under Section 138 NI Act Post-Commencement Despite Pre-Issuance of Cheque

Date: Feb 12, 1991

Maintenance of Prosecution under Section 138 NI Act Post-Commencement Despite Pre-Issuance of Cheque Introduction The case of S. Prithviraj Kukkillaya v. Mathew Koshy And Another adjudicated by the...

Negligence of Educational Institutions in Timely Revaluation: University Of Kerala v. Sandhya P. Pai

Date: Feb 12, 1991

Negligence of Educational Institutions in Timely Revaluation: University Of Kerala v. Sandhya P. Pai Introduction The case of University Of Kerala v. Sandhya P. Pai adjudicated by the Kerala High...

Eligibility for Tax Deductions Under Sections 80J and 80HH: Insights from Commissioner Of Income Tax v. Seeyan Plywoods

Date: Feb 6, 1991

Eligibility for Tax Deductions Under Sections 80J and 80HH: Insights from Commissioner Of Income Tax v. Seeyan Plywoods Introduction The case of Commissioner Of Income Tax v. Seeyan Plywoods...

Qualification-Based Appointment of Headmaster: P. Padmanabhan Nair v. Deputy Director Of Education

Date: Jan 26, 1991

Qualification-Based Appointment of Headmaster: P. Padmanabhan Nair v. Deputy Director Of Education Introduction The case of P. Padmanabhan Nair and Another v. The Deputy Director Of Education,...

Smt. Elizebath Samuel Aaron v. State of Kerala: Upholding Legislative Competence in Industrial Acquisition

Date: Jan 25, 1991

Smt. Elizebath Samuel Aaron v. State of Kerala: Upholding Legislative Competence in Industrial Acquisition Introduction The case of Smt. Elizebath Samuel Aaron And Others v. State Of Kerala And...

Kerala High Court's Landmark Ruling on Adulteration Standards and Criminal Liability in Food Manufacturing

Date: Jan 23, 1991

Kerala High Court's Landmark Ruling on Adulteration Standards and Criminal Liability in Food Manufacturing Introduction The case of Food Inspector v. M.V Alu And Another adjudicated by the Kerala...

Sudarshan Chits (India) Ltd. v. The Official Liquidator: Limiting Consumer Forum Jurisdiction in Company Winding Up

Date: Jan 12, 1991

Sudarshan Chits (India) Ltd. v. The Official Liquidator: Limiting Consumer Forum Jurisdiction in Company Winding Up Introduction The case of Sudarshan Chits (India) Ltd. v. The Official Liquidator...

Kerala High Court's Landmark Ruling on Streedhanam and Maintenance Obligations

Date: Dec 7, 1990

Kerala High Court's Landmark Ruling on Streedhanam and Maintenance Obligations Introduction The case of Scariah Varghese v. Varghese Marykutty And Another adjudicated by the Kerala High Court on...