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  • Commentaries
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Kerala High Court Case Commentaries

Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala

Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala

Date: Jun 18, 1977
Reaffirmation of Seniority and Service Rules in High Court Services: Insights from M. James Thomas v. High Court of Kerala Introduction The case of M. James Thomas v. High Court of Kerala,...
Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd.

Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd.

Date: Jun 15, 1977
Set-off of Unabsorbed Depreciation Against Section 41(2) Income: Kerala High Court in Commissioner of Income-Tax v. Official Liquidator, New Era Mfg. Co. Ltd. Introduction The case of Commissioner Of...
Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty

Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty

Date: Mar 31, 1977
Res Judicata Applicability in Kerala Land Reforms Act Proceedings: Koran v. Kamala Shetty Introduction The case of Koran v. Kamala Shetty adjudicated by the Kerala High Court on March 30, 1977,...
Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act

Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act

Date: Mar 8, 1977
Clarification on Bona Fide Claims for Eviction under Kerala Buildings (Lease and Rent Control) Act Introduction The case of K.K Krishnan v. M.K Vijayaraghavan, adjudicated by the Kerala High Court on...
Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta

Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta

Date: Feb 9, 1977
Defining the Real Prosecutor in Malicious Prosecution: Subramanya Bhatta v. Krishna Bhatta Introduction The case of Subramanya Bhatta v. Krishna Bhatta, adjudicated by the Kerala High Court on...
Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others

Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others

Date: Feb 5, 1977
Reassessment Limitations under Section 17(1)(a) of the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Kerala-II v. C. Ravindran And Others Introduction The case of Commissioner Of...
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected

Date: Dec 2, 1976
State's Authority to Cancel Tax Exemption under Sales Tax Act Upheld; Equitable Estoppel Rejected Introduction The case of Bakul Cashew Company And Others v. The Sales Tax Officer (R), Special...
Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy

Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy

Date: Oct 22, 1976
Contempt of Court: Upholding Judicial Declarations in Administrative Bodies - C.K.N. Nair v. K.M. Chandy Introduction The case of C.K.N. Nair v. K.M. Chandy deliberated upon the contempt of court by...
Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma

Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma

Date: Sep 29, 1976
Jurisdictional Compliance and the Validity of Decrees under the Kerala Land Reforms Act: Alavi v. Radha Varasyaramma Introduction The case of Alavi v. Radha Varasyaramma, adjudicated by the Kerala...
Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma v. Special Tahsildar and Others

Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma v. Special Tahsildar and Others

Date: Aug 19, 1976
Establishing Validity of Tenancy Rights in Land Acquisition: Kunhamina Umma And Others v. Special Tahsildar And Others Introduction The case of Kunhamina Umma And Others v. Special Tahsildar And...
Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A)

Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A)

Date: Jul 31, 1976
Reclassification of Hospitality Expenses as Entertainment Expenditure Under Section 37(2A) 1. Introduction The case of Commissioner Of Income-Tax, Kerala v. Veeriah Reddiar adjudicated by the Kerala...
Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan

Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan

Date: Jul 10, 1976
Reaffirmation of the Rule of Lis Pendens under the Kerala Land Reforms Act: Mohamed Mytheen v. Sreedharan Introduction The case of Mohamed Mytheen v. Sreedharan, adjudicated by the Kerala High Court...
Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate

Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate

Date: Jul 7, 1976
Commissioner Of Income-Tax, Kerala II v. West India Steel Co. Ltd.: Affirmation of Manufacturing Status for Higher Development Rebate 1. Introduction In the landmark case of Commissioner Of...
Procedural Requirements in Imposing Income-Tax Penalties: Commentary on V. Subramonia Iyer v. Commissioner Of Income-Tax, Kerala

Procedural Requirements in Imposing Income-Tax Penalties: Commentary on V. Subramonia Iyer v. Commissioner Of Income-Tax, Kerala

Date: Jul 1, 1976
Procedural Requirements in Imposing Income-Tax Penalties: Commentary on V. Subramonia Iyer v. Commissioner Of Income-Tax, Kerala Introduction The case of V. Subramonia Iyer v. Commissioner Of...
Commissioner's Revisional Power Under Section 263 During Pending Appeals: Insights from Kelpunj Enterprises v. Commissioner Of Income-Tax, Kerala

Commissioner's Revisional Power Under Section 263 During Pending Appeals: Insights from Kelpunj Enterprises v. Commissioner Of Income-Tax, Kerala

Date: Jun 3, 1976
Commissioner's Revisional Power Under Section 263 During Pending Appeals: Insights from Kelpunj Enterprises v. Commissioner Of Income-Tax, Kerala Introduction The case of Kelpunj Enterprises v....
Defining Accessory vs. Electrical Goods: Kerala High Court Sets Precedent in Tax Classification

Defining Accessory vs. Electrical Goods: Kerala High Court Sets Precedent in Tax Classification

Date: May 8, 1976
Defining Accessory vs. Electrical Goods: Kerala High Court Sets Precedent in Tax Classification Introduction The case of The Deputy Commissioner Of Agricultural Income-Tax And Sales Tax (Law), Board...
Clarifying the Scope of "Income" in Penalty Provisions under Section 271(1)(c) of the Income-Tax Act

Clarifying the Scope of "Income" in Penalty Provisions under Section 271(1)(c) of the Income-Tax Act

Date: Apr 10, 1976
Clarifying the Scope of "Income" in Penalty Provisions under Section 271(1)(c) of the Income-Tax Act Introduction The case of Commissioner Of Income-Tax, Ernakulam v. India Sea Foods adjudicated by...
Retention Money as Accrued Income: Janatha Contract Co. v. Commissioner Of Income-Tax, Kerala

Retention Money as Accrued Income: Janatha Contract Co. v. Commissioner Of Income-Tax, Kerala

Date: Apr 9, 1976
Retention Money as Accrued Income: Janatha Contract Co. v. Commissioner Of Income-Tax, Kerala Introduction The case of Janatha Contract Co. v. Commissioner Of Income-Tax, Kerala adjudicated by the...
Admission of Girls in Traditionally Boys' Schools: Insights from Rt. Rev. Msgr. Mark Netto v. Government Of Kerala And Others

Admission of Girls in Traditionally Boys' Schools: Insights from Rt. Rev. Msgr. Mark Netto v. Government Of Kerala And Others

Date: Mar 6, 1976
Admission of Girls in Traditionally Boys' Schools: Insights from Rt. Rev. Msgr. Mark Netto v. Government Of Kerala And Others Introduction The case of Rt. Rev. Msgr. Mark Netto v. Government Of...
Res Judicata in Joint Suits: Insights from Janardhanan Pillai v. Kochunarayani Amma

Res Judicata in Joint Suits: Insights from Janardhanan Pillai v. Kochunarayani Amma

Date: Mar 2, 1976
Res Judicata in Joint Suits: Insights from Janardhanan Pillai v. Kochunarayani Amma Introduction The case of Janardhanan Pillai v. Kochunarayani Amma adjudicated by the Kerala High Court on March 1,...
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