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  • Commentaries
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Kerala High Court Case Commentaries

Kerala High Court Precedent on Deductible Expenditure for Employee Perquisites under Section 40(a)(v) and 40A(5)

Kerala High Court Precedent on Deductible Expenditure for Employee Perquisites under Section 40(a)(v) and 40A(5)

Date: Jun 3, 1981
Kerala High Court Precedent on Deductible Expenditure for Employee Perquisites under Section 40(a)(v) and 40A(5) Introduction In the landmark case of Commr. Of Income-Tax v. Forbes, Ewart And Figgis...
Broadened Interpretation of 'Sufficient Grounds' under Order 23, Rule 1(3), CPC: Insights from Homeo Dr. T.K Prabhawati v. C.P Kunhathabi Umma And Others

Broadened Interpretation of 'Sufficient Grounds' under Order 23, Rule 1(3), CPC: Insights from Homeo Dr. T.K Prabhawati v. C.P Kunhathabi Umma And Others

Date: Jun 2, 1981
Broadened Interpretation of 'Sufficient Grounds' under Order 23, Rule 1(3), CPC: Insights from Homeo Dr. T.K Prabhawati v. C.P Kunhathabi Umma And Others Introduction The case of Homeo Dr. T.K...
Clarification on Burden of Proof in Maintenance Cases: A.S.N Nair v. Sulochana

Clarification on Burden of Proof in Maintenance Cases: A.S.N Nair v. Sulochana

Date: Jun 2, 1981
Clarification on Burden of Proof in Maintenance Cases: A.S.N Nair v. Sulochana Introduction The case of A.S.N Nair v. Sulochana adjudicated by the Kerala High Court on June 1, 1981, presents a...
Enhancing Tender Compliance: Insights from T.V Subhadra Amma v. Kerala Board Of Revenue

Enhancing Tender Compliance: Insights from T.V Subhadra Amma v. Kerala Board Of Revenue

Date: May 6, 1981
Enhancing Tender Compliance: Insights from T.V Subhadra Amma v. Kerala Board Of Revenue And Others 1. Introduction The case of T.V Subhadra Amma v. Kerala Board Of Revenue And Others adjudicated by...
Affirming Challenges to Remand Orders in Tax Assessment Appeals: M. Syed Alavi & Others v. State Of Kerala

Affirming Challenges to Remand Orders in Tax Assessment Appeals: M. Syed Alavi & Others v. State Of Kerala

Date: May 6, 1981
Affirming Challenges to Remand Orders in Tax Assessment Appeals: M. Syed Alavi & Others v. State Of Kerala Introduction The case of M. Syed Alavi & Others v. State Of Kerala adjudicated by the Kerala...
Inclusion of Non-Hindu Undivided Families in Wealth Tax: Insights from WTO, Calicut v. Mammed Kayi

Inclusion of Non-Hindu Undivided Families in Wealth Tax: Insights from WTO, Calicut v. Mammed Kayi

Date: Apr 8, 1981
Inclusion of Non-Hindu Undivided Families in Wealth Tax: Insights from Wto, Calicut v. Mammed Kayi Introduction The case of Wto, Calicut v. Mammed Kayi, adjudicated by the Kerala High Court on April...
Clarifying the Distinction Between Sections 353 and 186 of the IPC: Kerala High Court in Devaki Amma v. State Of Kerala

Clarifying the Distinction Between Sections 353 and 186 of the IPC: Kerala High Court in Devaki Amma v. State Of Kerala

Date: Mar 28, 1981
Clarifying the Distinction Between Sections 353 and 186 of the IPC: Kerala High Court in Devaki Amma v. State Of Kerala Introduction The case of Devaki Amma v. State of Kerala was adjudicated by the...
Restoration Power of Rent Control Courts: Analysis of Cheru Ouseph Petitioner v. Kimjipathumma

Restoration Power of Rent Control Courts: Analysis of Cheru Ouseph Petitioner v. Kimjipathumma

Date: Mar 14, 1981
Restoration Power of Rent Control Courts: Analysis of Cheru Ouseph Petitioner v. Kimjipathumma Introduction The case of Cheru Ouseph Petitioner v. Kimjipathumma adjudicated by the Kerala High Court...
Reliability and Admissibility of Dying Declarations: Insights from Asan Tharayil Baby v. State of Kerala

Reliability and Admissibility of Dying Declarations: Insights from Asan Tharayil Baby v. State of Kerala

Date: Mar 13, 1981
Reliability and Admissibility of Dying Declarations: Insights from Asan Tharayil Baby v. State of Kerala Introduction The case of Asan Tharayil Baby v. State of Kerala revolves around the conviction...
Enforcing Procedural Compliance in Educational Sanctions: A Comprehensive Analysis of Balan v. State Of Kerala

Enforcing Procedural Compliance in Educational Sanctions: A Comprehensive Analysis of Balan v. State Of Kerala

Date: Feb 28, 1981
Enforcing Procedural Compliance in Educational Sanctions: A Comprehensive Analysis of Balan v. State Of Kerala Introduction Balan v. State Of Kerala & Others is a landmark judgment delivered by the...
Discretionary Authority to Appoint Multiple Handwriting Experts: Analysis of Hydru v. Govindankutty Nair

Discretionary Authority to Appoint Multiple Handwriting Experts: Analysis of Hydru v. Govindankutty Nair

Date: Feb 27, 1981
Discretionary Authority to Appoint Multiple Handwriting Experts: Analysis of Hydru And Another v. Govindankutty Nair Introduction The case of Hydru And Another v. Govindankutty Nair adjudicated by...
Statements Recorded by Enforcement Officers not Governed by Sections 24 & 25 of the Indian Evidence Act: Barkathali v. Director Of Enforcement

Statements Recorded by Enforcement Officers not Governed by Sections 24 & 25 of the Indian Evidence Act: Barkathali v. Director Of Enforcement

Date: Feb 15, 1981
Statements Recorded by Enforcement Officers not Governed by Sections 24 & 25 of the Indian Evidence Act: Barkathali v. Director Of Enforcement Introduction The case of Barkathali v. Director Of...
Preserving Reserved Category Rights on Non-Acceptance of Appointment: Narayanan v. State of Kerala

Preserving Reserved Category Rights on Non-Acceptance of Appointment: Narayanan v. State of Kerala

Date: Jan 30, 1981
Preserving Reserved Category Rights on Non-Acceptance of Appointment: Narayanan v. State of Kerala Introduction Narayanan v. State of Kerala is a landmark judgment delivered by the Kerala High Court...
Implied Authority of Partners and Validation of Promissory Notes: K.A Lona Etc. v. Dada Haji Ibrahim Hilari & Co.

Implied Authority of Partners and Validation of Promissory Notes: K.A Lona Etc. v. Dada Haji Ibrahim Hilari & Co.

Date: Jan 21, 1981
Implied Authority of Partners and Validation of Promissory Notes: K.A Lona Etc. v. Dada Haji Ibrahim Hilari & Co. Introduction The case of K.A Lona Etc. v. Dada Haji Ibrahim Hilari & Co. And Others...
Reasonable Timeframe for Penalty Imposition under Agricultural Income-Tax Act: Krishna Bhatta v. AIT Officer

Reasonable Timeframe for Penalty Imposition under Agricultural Income-Tax Act: Krishna Bhatta v. AIT Officer

Date: Jan 14, 1981
Reasonable Timeframe for Penalty Imposition under Agricultural Income-Tax Act: Krishna Bhatta v. AIT Officer Introduction The case of Krishna Bhatta v. Agricultural Income-Tax Officer And Others was...
Managing Directors Classified as Employees under Section 40A(5) – Kerala High Court

Managing Directors Classified as Employees under Section 40A(5) – Kerala High Court

Date: Dec 19, 1980
Managing Directors Classified as Employees under Section 40A(5) – Kerala High Court Introduction The case of Commissioner Of Income-Tax, Kerala-I v. Travancore Chemical Mfg. Co. adjudicated by the...
Concealment of Income and Penalty Under Section 271(1)(c): Insights from Commissioner Of Income-Tax, Kerala-II v. Haji P. Mohammed

Concealment of Income and Penalty Under Section 271(1)(c): Insights from Commissioner Of Income-Tax, Kerala-II v. Haji P. Mohammed

Date: Dec 11, 1980
Concealment of Income and Penalty Under Section 271(1)(c): Insights from Commissioner Of Income-Tax, Kerala-II v. Haji P. Mohammed Introduction The case of Commissioner Of Income-Tax, Kerala-II v....
Kunhumuhammed v. State of Kerala: Reaffirming Judicial Oversight in Non-Cognizable Offence Investigations

Kunhumuhammed v. State of Kerala: Reaffirming Judicial Oversight in Non-Cognizable Offence Investigations

Date: Dec 6, 1980
Kunhumuhammed v. State of Kerala: Reaffirming Judicial Oversight in Non-Cognizable Offence Investigations Introduction The case of Kunhumuhammed v. State of Kerala delivered by the Kerala High Court...
Clarifying Jurisdictional Boundaries for Penalty Imposition under Section 274(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Kerala-II v. Varkey Chacko

Clarifying Jurisdictional Boundaries for Penalty Imposition under Section 274(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Kerala-II v. Varkey Chacko

Date: Nov 8, 1980
Clarifying Jurisdictional Boundaries for Penalty Imposition under Section 274(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Kerala-II v. Varkey Chacko Introduction The case of...
Apportionment of Compensation Among Coheirs under Kerala Land Reforms Act: Kochu Lakshmi v. Velayudhan

Apportionment of Compensation Among Coheirs under Kerala Land Reforms Act: Kochu Lakshmi v. Velayudhan

Date: Oct 15, 1980
Apportionment of Compensation Among Coheirs under Kerala Land Reforms Act: Kochu Lakshmi v. Velayudhan Introduction The case of Kochu Lakshmi v. Velayudhan adjudicated by the Kerala High Court on...
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