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  • Commentaries
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Kerala High Court Case Commentaries

Kerala High Court Upholds Section 29A of the Kerala General Sales Tax Act: A Landmark Decision on Tax Evasion Prevention

Kerala High Court Upholds Section 29A of the Kerala General Sales Tax Act: A Landmark Decision on Tax Evasion Prevention

Date: Feb 20, 1979
Kerala High Court Upholds Section 29A of the Kerala General Sales Tax Act: A Landmark Decision on Tax Evasion Prevention Introduction The case of P.K Aboobacker And Others v. State Of Kerala And...
Accrual of Income from Interest on Excess Compensation in Land Acquisition: Insights from Jairam v. Commissioner of Income-Tax

Accrual of Income from Interest on Excess Compensation in Land Acquisition: Insights from Jairam v. Commissioner of Income-Tax

Date: Feb 7, 1979
Accrual of Income from Interest on Excess Compensation in Land Acquisition: Insights from Jairam v. Commissioner of Income-Tax Introduction The case of Jairam v. Commissioner of Income-Tax...
Kerala High Court Establishes Guidelines for Execution Petitions Post-Decree Holder's Death

Kerala High Court Establishes Guidelines for Execution Petitions Post-Decree Holder's Death

Date: Jan 24, 1979
Kerala High Court Establishes Guidelines for Execution Petitions Post-Decree Holder's Death Introduction The case of Ramakrishnan Nair v. Easwari Amma adjudicated by the Kerala High Court on January...
Exception to Jurisdictional Bar: Kerala High Court Allows Civil Court Scrutiny of Land Tribunal Orders in Cases of Fraud and Collusion - Velappan v. Thomas

Exception to Jurisdictional Bar: Kerala High Court Allows Civil Court Scrutiny of Land Tribunal Orders in Cases of Fraud and Collusion - Velappan v. Thomas

Date: Jan 24, 1979
Exception to Jurisdictional Bar: Kerala High Court Allows Civil Court Scrutiny of Land Tribunal Orders in Cases of Fraud and Collusion Velappan v. Thomas, Kerala High Court, 1979 Introduction The...
Kerala High Court Establishes Absence-Based Termination Does Not Constitute Retrenchment Under Industrial Disputes Act

Kerala High Court Establishes Absence-Based Termination Does Not Constitute Retrenchment Under Industrial Disputes Act

Date: Jan 10, 1979
Kerala High Court Establishes Absence-Based Termination Does Not Constitute Retrenchment Under Industrial Disputes Act Introduction The case of L. Robert D'Souza v. Executive Engineer, Southern...
Binding Nature of High Court Remand Orders: Achuthan Nair v. Raman & Others

Binding Nature of High Court Remand Orders: Achuthan Nair v. Raman & Others

Date: Dec 2, 1978
Binding Nature of High Court Remand Orders: Achuthan Nair v. Raman & Others Introduction The case of Achuthan Nair v. Raman & Others adjudicated by the Kerala High Court on December 1, 1978,...
Discontinuance of Disciplinary Proceedings Post-Retirement: Establishing a Clear Boundary in Xavier v. Kerala State Electricity Board

Discontinuance of Disciplinary Proceedings Post-Retirement: Establishing a Clear Boundary in Xavier v. Kerala State Electricity Board

Date: Nov 15, 1978
Discontinuance of Disciplinary Proceedings Post-Retirement: Establishing a Clear Boundary in Xavier v. Kerala State Electricity Board Introduction The case of Xavier v. Kerala State Electricity Board...
Gopalan v. State Of Kerala: Defining Retroactivity and Appointing Authority in Government Servant Dismissals

Gopalan v. State Of Kerala: Defining Retroactivity and Appointing Authority in Government Servant Dismissals

Date: Nov 4, 1978
Gopalan v. State Of Kerala: Defining Retroactivity and Appointing Authority in Government Servant Dismissals Introduction The case of Gopalan v. State Of Kerala (1978) adjudicated by the Kerala High...
Interpretation of Section 80T: Relief on Net Long-term Capital Gains after Set-off of Previous Losses

Interpretation of Section 80T: Relief on Net Long-term Capital Gains after Set-off of Previous Losses

Date: Nov 3, 1978
Interpretation of Section 80T: Relief on Net Long-term Capital Gains after Set-off of Previous Losses 1. Introduction The case of H.H Sri Rama Varma v. Commissioner of Income-Tax, adjudicated by the...
Kerala High Court Establishes Rigorous Standards for Valuation in Estate Duty Assessments

Kerala High Court Establishes Rigorous Standards for Valuation in Estate Duty Assessments

Date: Oct 7, 1978
Kerala High Court Establishes Rigorous Standards for Valuation in Estate Duty Assessments Introduction In the landmark case of P. Gangadharan Pillai v. Assistant Controller Of Estate Duty, Ernakulam,...
Affirmation of Institutional Authority and Compliance with Natural Justice in Disciplinary Actions: Thampan v. Principal, Medical College, Calicut

Affirmation of Institutional Authority and Compliance with Natural Justice in Disciplinary Actions: Thampan v. Principal, Medical College, Calicut

Date: Sep 7, 1978
Affirmation of Institutional Authority and Compliance with Natural Justice in Disciplinary Actions: Thampan v. Principal, Medical College, Calicut Introduction The case of Thampan v. Principal,...
Ad Valorem Court Fees in Land Acquisition Appeals: Balakrishnan Nambiyar v. Madhavan & Others

Ad Valorem Court Fees in Land Acquisition Appeals: Balakrishnan Nambiyar v. Madhavan & Others

Date: Aug 17, 1978
Ad Valorem Court Fees in Land Acquisition Appeals: Balakrishnan Nambiyar v. Madhavan & Others Introduction The case of Balakrishnan Nambiyar v. Madhavan & Others adjudicated by the Kerala High Court...
Fr. Mathew v. State Of Kerala: Clarifying the Regulatory Boundaries of Minority Rights in Establishing Educational Institutions

Fr. Mathew v. State Of Kerala: Clarifying the Regulatory Boundaries of Minority Rights in Establishing Educational Institutions

Date: Aug 15, 1978
Fr. Mathew v. State Of Kerala: Clarifying the Regulatory Boundaries of Minority Rights in Establishing Educational Institutions Introduction The case of Fr. Mathew v. State Of Kerala, adjudicated by...
Kerala High Court Clarifies Deduction Rules for Residential Accommodations Beyond Guest Houses

Kerala High Court Clarifies Deduction Rules for Residential Accommodations Beyond Guest Houses

Date: Aug 11, 1978
Kerala High Court Clarifies Deduction Rules for Residential Accommodations Beyond Guest Houses Introduction The case of Commissioner Of Income-Tax, Kerala v. Commonwealth Trust Ltd. was adjudicated...
George v. Vareed: Clarifying Execution Proceedings under the Kerala Land Reforms Act

George v. Vareed: Clarifying Execution Proceedings under the Kerala Land Reforms Act

Date: Aug 4, 1978
George v. Vareed: Clarifying Execution Proceedings under the Kerala Land Reforms Act Introduction George v. Vareed, adjudicated by the Kerala High Court on August 3, 1978, addresses pivotal issues...
Deductibility of Gratuity Expenditure under Section 37(1) – Commissioner Of Income-Tax v. Standard Furniture Co. Ltd. (1978)

Deductibility of Gratuity Expenditure under Section 37(1) – Commissioner Of Income-Tax v. Standard Furniture Co. Ltd. (1978)

Date: Aug 2, 1978
Deductibility of Gratuity Expenditure under Section 37(1) – Commissioner Of Income-Tax v. Standard Furniture Co. Ltd. (1978) Introduction The case of Commissioner Of Income-Tax v. Standard Furniture...
Kerala High Court Establishes Insurance Coverage for Employees Accompanying Goods in Commercial Vehicles

Kerala High Court Establishes Insurance Coverage for Employees Accompanying Goods in Commercial Vehicles

Date: Jul 13, 1978
Kerala High Court Establishes Insurance Coverage for Employees Accompanying Goods in Commercial Vehicles Introduction The case of State Insurance Department, State Insurance Officer, Trivandrum v....
Concessional Sales Tax Rate Determination in Sales of Naphtha for Manufacturing

Concessional Sales Tax Rate Determination in Sales of Naphtha for Manufacturing

Date: Jul 6, 1978
Concessional Sales Tax Rate Determination in Sales of Naphtha for Manufacturing Introduction The case of The Deputy Commissioner Of Sales Tax (Law), Board Of Revenue (Taxes), Ernakulam v. Bharat...
Adultery and Maintenance for Divorced Women: Mariyumma v. Mohammed Ibrahim

Adultery and Maintenance for Divorced Women: Mariyumma v. Mohammed Ibrahim

Date: Jun 29, 1978
Adultery and Maintenance for Divorced Women: Mariyumma v. Mohammed Ibrahim Introduction Mariyumma v. Mohammed Ibrahim is a landmark judgment delivered by the Kerala High Court on June 28, 1978. The...
Taxation of Foreign Dividends: Kerala High Court Establishes Clarification under I.T. Act, 1961

Taxation of Foreign Dividends: Kerala High Court Establishes Clarification under I.T. Act, 1961

Date: Jun 20, 1978
Taxation of Foreign Dividends: Kerala High Court Establishes Clarification under I.T. Act, 1961 Introduction The case of Commissioner Of Income-Tax, Kerala-II v. Y.N.S Hobbs, adjudicated by the...
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