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Kerala High Court Case Commentaries

Cochin Refineries Ltd. v. Commissioner of Income-Tax: Landmark Rulings on Deductions under Sections 35A and 80J

Cochin Refineries Ltd. v. Commissioner of Income-Tax: Landmark Rulings on Deductions under Sections 35A and 80J

Date: Nov 24, 1981
Cochin Refineries Ltd. v. Commissioner of Income-Tax: Landmark Rulings on Deductions under Sections 35A and 80J Introduction The case of Commissioner Of Income-Tax v. Cochin Refineries Ltd. was...
Commissioner Of Income-Tax, Kerala v. M. George And Brothers: A Landmark Judgment on Penalty Provisions under the Income Tax Act

Commissioner Of Income-Tax, Kerala v. M. George And Brothers: A Landmark Judgment on Penalty Provisions under the Income Tax Act

Date: Nov 14, 1981
Commissioner Of Income-Tax, Kerala v. M. George And Brothers: A Landmark Judgment on Penalty Provisions under the Income Tax Act Introduction Commissioner Of Income-Tax, Kerala v. M. George And...
Reaffirming the Necessity of Direct Evidence in Murder Convictions: Alavi v. State of Kerala

Reaffirming the Necessity of Direct Evidence in Murder Convictions: Alavi v. State of Kerala

Date: Nov 5, 1981
Reaffirming the Necessity of Direct Evidence in Murder Convictions: Alavi v. State of Kerala Introduction Alavi v. State of Kerala is a landmark judgment delivered by the Kerala High Court on...
Mandatory Appointment of Public Prosecutor under Section 24(1) for Appeals under Section 378(1) of Cr. Proc.: State of Kerala v. Krishnan

Mandatory Appointment of Public Prosecutor under Section 24(1) for Appeals under Section 378(1) of Cr. Proc.: State of Kerala v. Krishnan

Date: Oct 31, 1981
Mandatory Appointment of Public Prosecutor under Section 24(1) for Appeals under Section 378(1) of Cr. Proc.: State of Kerala v. Krishnan Introduction The case State of Kerala v. Krishnan adjudicated...
Recognition of Trust as a Representative Assessee under Section 161(1) of the Income Tax Act: Insights from Commr. Of Income-Tax v. V.S Kumaraswamy Reddiar Trust

Recognition of Trust as a Representative Assessee under Section 161(1) of the Income Tax Act: Insights from Commr. Of Income-Tax v. V.S Kumaraswamy Reddiar Trust

Date: Oct 16, 1981
Recognition of Trust as a Representative Assessee under Section 161(1) of the Income Tax Act: Insights from Commr. Of Income-Tax v. V.S Kumaraswamy Reddiar Trust Introduction The case of Commr. Of...
Burden of Proof in Income Tax Assessments: Insights from Commissioner Of Income-Tax, Kerala v. Ashok Textiles (P.) Ltd.

Burden of Proof in Income Tax Assessments: Insights from Commissioner Of Income-Tax, Kerala v. Ashok Textiles (P.) Ltd.

Date: Oct 1, 1981
Burden of Proof in Income Tax Assessments: Insights from Commissioner Of Income-Tax, Kerala v. Ashok Textiles (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, Kerala v. Ashok Textiles...
Clarifying Court-Fee Computation: P.K Vasudeva Rao v. K.C Hari Menon (1981)

Clarifying Court-Fee Computation: P.K Vasudeva Rao v. K.C Hari Menon (1981)

Date: Sep 23, 1981
Clarifying Court-Fee Computation: P.K Vasudeva Rao v. K.C Hari Menon (1981) Introduction P.K Vasudeva Rao v. K.C Hari Menon is a landmark judgment delivered by the Kerala High Court on September 22,...
Satyan v. State of Kerala: Clarifying Bail Jurisprudence for Offences Punishable with Life Imprisonment in Magistrate-Trial Contexts

Satyan v. State of Kerala: Clarifying Bail Jurisprudence for Offences Punishable with Life Imprisonment in Magistrate-Trial Contexts

Date: Aug 6, 1981
Satyan v. State of Kerala: Clarifying Bail Jurisprudence for Offences Punishable with Life Imprisonment in Magistrate-Trial Contexts Introduction The case of Satyan v. State of Kerala was adjudicated...
Recognition of Partition Deeds as Gift Transactions under Kerala Land Act: A Comprehensive Analysis of Ponnu And Another v. Taluk Land Board

Recognition of Partition Deeds as Gift Transactions under Kerala Land Act: A Comprehensive Analysis of Ponnu And Another v. Taluk Land Board

Date: Aug 1, 1981
Recognition of Partition Deeds as Gift Transactions under Kerala Land Act: A Comprehensive Analysis of Ponnu And Another v. Taluk Land Board Introduction The case of Ponnu And Another v. Taluk Land...
K.S.E Board v. Marthoma Rubber Co.: Establishing Variable Interest Rates for Compensation under the Indian Telegraph Act

K.S.E Board v. Marthoma Rubber Co.: Establishing Variable Interest Rates for Compensation under the Indian Telegraph Act

Date: Jul 29, 1981
K.S.E Board v. Marthoma Rubber Co.: Establishing Variable Interest Rates for Compensation under the Indian Telegraph Act Introduction The case of K.S.E Board v. Marthoma Rubber Co. Ltd. adjudicated...
Judicial Scrutiny of Registrar's Supersession Power in Jose Kuttiyani v. Registrar Of Co-Operative Societies

Judicial Scrutiny of Registrar's Supersession Power in Jose Kuttiyani v. Registrar Of Co-Operative Societies

Date: Jul 29, 1981
Judicial Scrutiny of Registrar's Supersession Power in Jose Kuttiyani And Others v. Registrar Of Co-Operative Societies, Kerala Introduction The case of Jose Kuttiyani And Others v. Registrar Of...
Non-Pressing of Allegations in Election Petitions Does Not Constitute Withdrawal: Insights from Konath Mohammed Master v. Munsiff, Tirur

Non-Pressing of Allegations in Election Petitions Does Not Constitute Withdrawal: Insights from Konath Mohammed Master v. Munsiff, Tirur

Date: Jul 24, 1981
Non-Pressing of Allegations in Election Petitions Does Not Constitute Withdrawal: Insights from Konath Mohammed Master v. Munsiff, Tirur Introduction The Konath Mohammed Master v. Munsiff, Tirur And...
Sales Tax Liability Emergence in Mercantile Accounting: Kerala High Court's Ruling in Commr. Of Income-Tax v. K.A Karim & Sons

Sales Tax Liability Emergence in Mercantile Accounting: Kerala High Court's Ruling in Commr. Of Income-Tax v. K.A Karim & Sons

Date: Jun 20, 1981
Sales Tax Liability Emergence in Mercantile Accounting: Kerala High Court's Ruling in Commr. Of Income-Tax v. K.A Karim & Sons Introduction The case of Commr. Of Income-Tax v. K.A Karim & Sons...
Promotion Based on Vacancy Occurrence and Qualification Date Over Seniority: Varghese v. State of Kerala

Promotion Based on Vacancy Occurrence and Qualification Date Over Seniority: Varghese v. State of Kerala

Date: Jun 4, 1981
Promotion Based on Vacancy Occurrence and Qualification Date Over Seniority: Varghese v. State of Kerala Introduction The case of Varghese & Others v. State of Kerala & Others adjudicated by the...
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...
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