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  • Commentaries
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Kerala High Court Case Commentaries

Transfer of Vehicle Ownership and Insurance Policy Lapse Under the Motor Vehicles Act: Insights from M. Swaminathan v. C.K. Jayalakshmi Amma And Others

Transfer of Vehicle Ownership and Insurance Policy Lapse Under the Motor Vehicles Act: Insights from M. Swaminathan v. C.K. Jayalakshmi Amma And Others

Date: Jul 25, 1987
Transfer of Vehicle Ownership and Insurance Policy Lapse Under the Motor Vehicles Act: Insights from M. Swaminathan v. C.K. Jayalakshmi Amma And Others Introduction The case of M. Swaminathan v. C.K....
Jurisdictional Limits of Motor Accidents Claims Tribunals: Kerala High Court's Landmark Ruling

Jurisdictional Limits of Motor Accidents Claims Tribunals: Kerala High Court's Landmark Ruling

Date: Jul 4, 1987
Jurisdictional Limits of Motor Accidents Claims Tribunals: Kerala High Court's Landmark Ruling Introduction The case of General Manager, Kerala State Road Transport Corporation (K.S.R.T.C.) v. K.P....
Kerala High Court Reinforces Jurisdictional Requirements in Income Tax Assessments: Limits of Section 292B

Kerala High Court Reinforces Jurisdictional Requirements in Income Tax Assessments: Limits of Section 292B

Date: Jul 4, 1987
Kerala High Court Reinforces Jurisdictional Requirements in Income Tax Assessments: Limits of Section 292B Introduction The case of P.N Sasikumar And Others v. Commissioner Of Income-Tax adjudicated...
Eapen Joseph v. Commissioner Of Income-Tax: Clarifying Limitation Periods for Voluntary and Revised Returns under the Income Tax Act

Eapen Joseph v. Commissioner Of Income-Tax: Clarifying Limitation Periods for Voluntary and Revised Returns under the Income Tax Act

Date: Jul 1, 1987
Eapen Joseph v. Commissioner Of Income-Tax: Clarifying Limitation Periods for Voluntary and Revised Returns under the Income Tax Act Introduction Eapen Joseph v. Commissioner Of Income-Tax is a...
Sufficient Means for Indigency: A Prabhakaran Nair v. K.P Neelakantan Pillai

Sufficient Means for Indigency: A Prabhakaran Nair v. K.P Neelakantan Pillai

Date: Jun 26, 1987
Sufficient Means for Indigency: A Prabhakaran Nair v. K.P Neelakantan Pillai Introduction The case of A. Prabhakaran Nair Revision v. K.P Neelakantan Pillai, adjudicated by the Kerala High Court on...
Reaffirmation of Rebuttable Presumption Under Section 271(1)(c) in Income Tax Law

Reaffirmation of Rebuttable Presumption Under Section 271(1)(c) in Income Tax Law

Date: Jun 24, 1987
Reaffirmation of Rebuttable Presumption Under Section 271(1)(c) in Income Tax Law Introduction The case of Commissioner Of Income-Tax v. Shri Pawan Kumar Dalmia (Kerala High Court, 1987) presents a...
Authority of Courts to Amend Pleadings Without Ousting Jurisdiction: Insights from Suri Films v. S.N Govinda Prabhu And Brother

Authority of Courts to Amend Pleadings Without Ousting Jurisdiction: Insights from Suri Films v. S.N Govinda Prabhu And Brother

Date: Jun 18, 1987
Authority of Courts to Amend Pleadings Without Ousting Jurisdiction: Insights from Suri Films v. S.N Govinda Prabhu And Brother Introduction The case of Suri Films v. S.N Govinda Prabhu And Brother,...
Presumption of Book Accuracy and Judicial Discretion in Income Tax Prosecutions

Presumption of Book Accuracy and Judicial Discretion in Income Tax Prosecutions

Date: Jun 12, 1987
Presumption of Book Accuracy and Judicial Discretion in Income Tax Prosecutions: A Comprehensive Analysis of Incometax Officer v. Abdul Majeed Introduction The case of Incometax Officer v. Abdul...
Expansion of Counter-Claim Scope under Order 8 Rule 6A: Insights from Pathrose Samual v. Karumban Parameswaran

Expansion of Counter-Claim Scope under Order 8 Rule 6A: Insights from Pathrose Samual v. Karumban Parameswaran

Date: Jun 11, 1987
Expansion of Counter-Claim Scope under Order 8 Rule 6A: Insights from Pathrose Samual And Another v. Karumban Parameswaran Introduction The case of Pathrose Samual And Another v. Karumban...
Saraf Trading Corporation Judgment: Re-defining Criteria for Penalty Under Section 271(1)(c) of the Income Tax Act

Saraf Trading Corporation Judgment: Re-defining Criteria for Penalty Under Section 271(1)(c) of the Income Tax Act

Date: Jun 9, 1987
Saraf Trading Corporation Judgment: Re-defining Criteria for Penalty Under Section 271(1)(c) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Saraf Trading Corporation...
Establishing Non-Requirement of Copyright Registration for Infringement Claims: R. Madhavan v. S.K Nayar

Establishing Non-Requirement of Copyright Registration for Infringement Claims: R. Madhavan v. S.K Nayar

Date: Jun 5, 1987
Establishing Non-Requirement of Copyright Registration for Infringement Claims: R. Madhavan v. S.K Nayar Introduction The case of R. Madhavan v. S.K Nayar adjudicated by the Kerala High Court on June...
Balancing Arms Licensing and Public Safety: Insights from V.K Thomas v. Revenue Board

Balancing Arms Licensing and Public Safety: Insights from V.K Thomas v. Revenue Board

Date: May 28, 1987
Balancing Arms Licensing and Public Safety: Insights from V.K Thomas v. Revenue Board Introduction V.K Thomas v. Revenue Board is a seminal judgment delivered by the Kerala High Court on May 27,...
Establishing Criminal Conspiracy and Admissibility of Confessions: State Of Kerala v. Ammini And Others

Establishing Criminal Conspiracy and Admissibility of Confessions: State Of Kerala v. Ammini And Others

Date: Apr 2, 1987
Establishing Criminal Conspiracy and Admissibility of Confessions: State Of Kerala v. Ammini And Others Introduction The case of State Of Kerala v. Ammini And Others was adjudicated by the Kerala...
Mandatory Enquiry under Section 202 for Complaint Cases Triable Exclusively by Court of Session: Moideenkutty Haji And Others v. Kunhikoya And Others

Mandatory Enquiry under Section 202 for Complaint Cases Triable Exclusively by Court of Session: Moideenkutty Haji And Others v. Kunhikoya And Others

Date: Mar 21, 1987
Mandatory Enquiry under Section 202 for Complaint Cases Triable Exclusively by Court of Session Introduction The case of Moideenkutty Haji And Others v. Kunhikoya And Others adjudicated by the Kerala...
Revenue vs. Capital Classification of Subsidies: Kerala High Court's Ruling in Commissioner of Income Tax v. Malayalam Plantations

Revenue vs. Capital Classification of Subsidies: Kerala High Court's Ruling in Commissioner of Income Tax v. Malayalam Plantations

Date: Mar 5, 1987
Revenue vs. Capital Classification of Subsidies: Kerala High Court's Ruling in Commissioner of Income Tax v. Malayalam Plantations Introduction The case of Commissioner of Income Tax v. Malayalam...
Limitation Period for Recovery under Section 201 of the Income-tax Act: Traco Cables Co. Ltd. v. Commissioner of Income Tax

Limitation Period for Recovery under Section 201 of the Income-tax Act: Traco Cables Co. Ltd. v. Commissioner of Income Tax

Date: Feb 26, 1987
Limitation Period for Recovery under Section 201 of the Income-tax Act: Traco Cables Co. Ltd. v. Commissioner of Income Tax Introduction The case of Traco Cables Co. Ltd. v. Commissioner of Income...
Clarification on Exemption Claims Under Sections 3(2) and 3(3) of Act 26 of 1971: State of Kerala v. Thomas

Clarification on Exemption Claims Under Sections 3(2) and 3(3) of Act 26 of 1971: State of Kerala v. Thomas

Date: Feb 18, 1987
Clarification on Exemption Claims Under Sections 3(2) and 3(3) of Act 26 of 1971: State of Kerala v. Thomas Introduction The case State of Kerala v. Thomas (1987) adjudicated by the Kerala High...
Kerala High Court's Landmark Decision on Industrial Undertakings: Expanding the Scope under Section 54D of the Income-tax Act

Kerala High Court's Landmark Decision on Industrial Undertakings: Expanding the Scope under Section 54D of the Income-tax Act

Date: Feb 17, 1987
Kerala High Court's Landmark Decision on Industrial Undertakings: Expanding the Scope under Section 54D of the Income-tax Act Introduction In the pivotal case of P. Alikunju, M.A Nazeer Cashew...
Exclusivity in Arbitrator Appointment and Validity of Awards: Food Corporation of India v. A. Mohammed Yunus

Exclusivity in Arbitrator Appointment and Validity of Awards: Food Corporation of India v. A. Mohammed Yunus

Date: Feb 14, 1987
Exclusivity in Arbitrator Appointment and Validity of Awards: Food Corporation of India v. A. Mohammed Yunus Introduction The case of Food Corporation of India and Another v. A. Mohammed Yunus...
Limits on Setting Aside Commissioner's Reports: Dr. P. Subramoniam v. K.S.E Board And Others

Limits on Setting Aside Commissioner's Reports: Dr. P. Subramoniam v. K.S.E Board And Others

Date: Feb 12, 1987
Limits on Setting Aside Commissioner's Reports: Dr. P. Subramoniam v. K.S.E Board And Others Introduction In the case of Dr. P. Subramoniam v. K.S.E Board And Others, adjudicated by the Kerala High...
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