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Kerala High Court Case Commentaries

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...
Jurisdictional Limits and Procedural Diligence: Insights from Trivandrum Co-Operative District Wholesale Society Ltd. v. Deputy Registrar

Jurisdictional Limits and Procedural Diligence: Insights from Trivandrum Co-Operative District Wholesale Society Ltd. v. Deputy Registrar

Date: Jul 4, 1975
Jurisdictional Limits and Procedural Diligence: Insights from Trivandrum Co-Operative District Wholesale Society Ltd. v. Deputy Registrar Introduction The case of Trivandrum Co-Operative District...
Legal Commentary on Income-Tax Officer v. Smt. N.K Sarada Thampatty: Partition and Assessment of Hindu Undivided Families

Legal Commentary on Income-Tax Officer v. Smt. N.K Sarada Thampatty: Partition and Assessment of Hindu Undivided Families

Date: Jul 1, 1975
Partition and Assessment of Hindu Undivided Families: Insights from Income-Tax Officer v. Smt. N.K Sarada Thampatty Introduction The case of Income-Tax Officer, Assessment V, Calicut v. Smt. N.K...
Cochin Company v. Commissioner Of Income-Tax: Defining Industrial Companies and Development Rebates Under the Income Tax Act

Cochin Company v. Commissioner Of Income-Tax: Defining Industrial Companies and Development Rebates Under the Income Tax Act

Date: Apr 12, 1975
Cochin Company v. Commissioner Of Income-Tax: Defining Industrial Companies and Development Rebates Under the Income Tax Act Introduction The case of Cochin Company v. Commissioner Of Income-Tax,...
Opportunity to Show Sufficient Cause in Rent Control Eviction Proceedings: C.V. Xavier And Others v. Francis Leonard Pappali

Opportunity to Show Sufficient Cause in Rent Control Eviction Proceedings: C.V. Xavier And Others v. Francis Leonard Pappali

Date: Apr 11, 1975
Opportunity to Show Sufficient Cause in Rent Control Eviction Proceedings Introduction The case of C.V. Xavier And Others v. Francis Leonard Pappali, adjudicated by the Kerala High Court on April 10,...
Clarifying Procedural Misapplications: State of Kerala v. Achutha Panicker

Clarifying Procedural Misapplications: State of Kerala v. Achutha Panicker

Date: Mar 27, 1975
Clarifying Procedural Misapplications: State of Kerala v. Achutha Panicker Introduction State of Kerala v. Achutha Panicker is a pivotal case adjudicated by the Kerala High Court on March 26, 1975....
Multiple Agency Representation under Section 163: Kerala High Court's Ruling in Cochin Company v. Commissioner of Income-Tax

Multiple Agency Representation under Section 163: Kerala High Court's Ruling in Cochin Company v. Commissioner of Income-Tax

Date: Mar 26, 1975
Multiple Agency Representation under Section 163: Kerala High Court's Ruling in Commissioner of Income-Tax, Kerala v. Cochin Company (P.) Ltd. Introduction The case of Commissioner Of Income-Tax,...
Strict Interpretation of Section 40A(3) on Cash Expenditure: P.R. Textiles v. Commissioner Of Income-Tax, Kerala

Strict Interpretation of Section 40A(3) on Cash Expenditure: P.R. Textiles v. Commissioner Of Income-Tax, Kerala

Date: Feb 20, 1975
Strict Interpretation of Section 40A(3) on Cash Expenditure: P.R. Textiles v. Commissioner Of Income-Tax, Kerala Introduction The case of P.R. Textiles v. Commissioner Of Income-Tax, Kerala revolves...
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