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  • Commentaries
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Kerala High Court Case Commentaries

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,...
Recognition of Mother Superior as Valid Nominee Under Kerala Service Rules Following Civil Death of Nuns

Recognition of Mother Superior as Valid Nominee Under Kerala Service Rules Following Civil Death of Nuns

Date: Feb 29, 1976
Recognition of Mother Superior as Valid Nominee Under Kerala Service Rules Following Civil Death of Nuns Introduction The case of Mother Superior, Adoration Convent v. D.E.O. And Ors. adjudicated by...
Partners Not Personally Liable for Firm's Income-Tax Assessments: Analysis of Income-Tax Officer, Assessment II, Calicut v. C.V George and Others

Partners Not Personally Liable for Firm's Income-Tax Assessments: Analysis of Income-Tax Officer, Assessment II, Calicut v. C.V George and Others

Date: Feb 28, 1976
Partners Not Personally Liable for Firm's Income-Tax Assessments: Analysis of Income-Tax Officer, Assessment II, Calicut v. C.V George and Others Introduction The case of Income-Tax Officer,...
Assignee's Right to Implead After Abatement of Appeal: Insights from Goutami Devi Sitamony v. Madhavan Sivarajan

Assignee's Right to Implead After Abatement of Appeal: Insights from Goutami Devi Sitamony v. Madhavan Sivarajan

Date: Feb 11, 1976
Assignee's Right to Implead After Abatement of Appeal: Insights from Goutami Devi Sitamony v. Madhavan Sivarajan 1. Introduction The case of Goutami Devi Sitamony v. Madhavan Sivarajan, adjudicated...
Commissioner Of Income-Tax v. C.P Adam: Clarifying the Burden of Proof in Unexplained Cash Credits

Commissioner Of Income-Tax v. C.P Adam: Clarifying the Burden of Proof in Unexplained Cash Credits

Date: Jan 10, 1976
Commissioner Of Income-Tax v. C.P Adam: Clarifying the Burden of Proof in Unexplained Cash Credits Introduction The case of Commissioner Of Income-Tax, Kerala v. C.P Adam, adjudicated by the Kerala...
Directory Nature of Rule 8A(d) in Claiming Development Allowance: Kerala High Court Verdict

Directory Nature of Rule 8A(d) in Claiming Development Allowance: Kerala High Court Verdict

Date: Jan 6, 1976
Directory Nature of Rule 8A(d) in Claiming Development Allowance: Kerala High Court Verdict Introduction The case of Commissioner Of Income-Tax, Kerala v. Malayalam Plantations Ltd. adjudicated by...
Interest Rate Determination in State Bank Of Travancore v. May C. George: A Landmark Judgment on Debt Relief and Contractual Obligations

Interest Rate Determination in State Bank Of Travancore v. May C. George: A Landmark Judgment on Debt Relief and Contractual Obligations

Date: Jan 6, 1976
Interest Rate Determination in State Bank Of Travancore v. May C. George: A Landmark Judgment on Debt Relief and Contractual Obligations Introduction The case of State Bank Of Travancore v. May C....
Deductibility of Gratuity Under Repealed Acts: Insights from Commissioner Of Income-Tax, Kerala v. Kerala Nut Food Co.

Deductibility of Gratuity Under Repealed Acts: Insights from Commissioner Of Income-Tax, Kerala v. Kerala Nut Food Co.

Date: Dec 11, 1975
Deductibility of Gratuity Under Repealed Acts: Insights from Commissioner Of Income-Tax, Kerala v. Kerala Nut Food Co. Introduction The case of Commissioner Of Income-Tax, Kerala v. Kerala Nut Food...
Service of Notice and Compliance with Section 64 of the Agricultural Income-Tax Act: Kerala High Court's Ruling in A.A Kochandi Case

Service of Notice and Compliance with Section 64 of the Agricultural Income-Tax Act: Kerala High Court's Ruling in A.A Kochandi Case

Date: Dec 10, 1975
Service of Notice and Compliance with Section 64 of the Agricultural Income-Tax Act: Kerala High Court's Ruling in A.A Kochandi Case Introduction The case of A.A Kochandi And Others v. Agricultural...
Assessment of Agricultural Income and Compliance with Maximum Price Orders: Insights from Commissioner Of Agricultural Income-Tax, Kerala v. M.J Cherian

Assessment of Agricultural Income and Compliance with Maximum Price Orders: Insights from Commissioner Of Agricultural Income-Tax, Kerala v. M.J Cherian

Date: Nov 20, 1975
Assessment of Agricultural Income and Compliance with Maximum Price Orders: Insights from Commissioner Of Agricultural Income-Tax, Kerala v. M.J Cherian Introduction The case of Commissioner Of...
Reaffirming Tenant's Burden of Proof and Timing under Kerala Rent Control Act: Kochappan Pillai v. Chellappan

Reaffirming Tenant's Burden of Proof and Timing under Kerala Rent Control Act: Kochappan Pillai v. Chellappan

Date: Nov 18, 1975
Reaffirming Tenant's Burden of Proof and Timing under Kerala Rent Control Act: Kochappan Pillai v. Chellappan Introduction Kochappan Pillai v. Chellappan, adjudicated by the Kerala High Court on...
P.T. Yarghese v. State Of Kerala: Defining Tax Liability in Composite and Works Contracts

P.T. Yarghese v. State Of Kerala: Defining Tax Liability in Composite and Works Contracts

Date: Sep 11, 1975
P.T. Yarghese v. State Of Kerala: Defining Tax Liability in Composite and Works Contracts Introduction In the landmark case of P.T. Yarghese v. State Of Kerala, decided by the Kerala High Court on...
Sujir Ganesh Nayak & Co. v. Income-Tax Officer: Landmark Ruling on Reassessment Under Section 147

Sujir Ganesh Nayak & Co. v. Income-Tax Officer: Landmark Ruling on Reassessment Under Section 147

Date: Aug 27, 1975
Sujir Ganesh Nayak & Co. v. Income-Tax Officer: Landmark Ruling on Reassessment Under Section 147 Introduction The case of Sujir Ganesh Nayak & Co. v. Income-Tax Officer, A Ward, Quilon was...
Recognition of Gratuity Liabilities as Deductible Expenses Under Income-tax Act: Insights from Commissioner Of Income-Tax, Kerala v. High Land Produce Co. Ltd.

Recognition of Gratuity Liabilities as Deductible Expenses Under Income-tax Act: Insights from Commissioner Of Income-Tax, Kerala v. High Land Produce Co. Ltd.

Date: Jul 9, 1975
Recognition of Gratuity Liabilities as Deductible Expenses Under Income-tax Act: Insights from Commissioner Of Income-Tax, Kerala v. High Land Produce Co. Ltd. Introduction The landmark judgment in...
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