Kerala High Court Case Commentaries

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

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

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

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

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

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

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

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

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

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

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

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

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

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...

Discretionary Powers of Income Tax Officers under Section 220(6): Insights from Rajan Nair v. Income Tax Officer

Date: Feb 5, 1987

Discretionary Powers of Income Tax Officers under Section 220(6): Insights from Rajan Nair v. Income Tax Officer 1. Introduction The landmark judgment in Rajan Nair v. Income Tax Officer delivered by...

Limits of Judicial Review in Ministerial Appointments: Insights from Kallara Sukumaran v. Union Of India

Date: Jan 31, 1987

Limits of Judicial Review in Ministerial Appointments: Insights from Kallara Sukumaran v. Union Of India Introduction The case of Kallara Sukumaran v. Union Of India And Others adjudicated by the...

Reclassification of Capital Expenditure and Enhanced Depreciation Rates in Commissioner Of Income-Tax v. Cochin Refineries Limited

Date: Jan 22, 1987

Reclassification of Capital Expenditure and Enhanced Depreciation Rates in Commissioner Of Income-Tax v. Cochin Refineries Limited Introduction The case of Commissioner Of Income-Tax v. Cochin...

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