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  • Commentaries
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Kerala High Court Case Commentaries

Establishing the Presumption of Consideration under Section 118(a) of the Negotiable Instruments Act: Insights from Alex Mathew v. Philip Philip

Establishing the Presumption of Consideration under Section 118(a) of the Negotiable Instruments Act: Insights from Alex Mathew v. Philip Philip

Date: Mar 21, 1973
Establishing the Presumption of Consideration under Section 118(a) of the Negotiable Instruments Act: Insights from Alex Mathew v. Philip Philip Introduction The case of Alex Mathew v. Philip Philip...
Promotion Criteria and Qualification Standards for Shorthand Writers: N.G Prabhu v. Chief Justice, Kerala High Court

Promotion Criteria and Qualification Standards for Shorthand Writers: N.G Prabhu v. Chief Justice, Kerala High Court

Date: Mar 17, 1973
Promotion Criteria and Qualification Standards for Shorthand Writers: N.G Prabhu And Anr. v. Chief Justice And Another, Kerala High Court (1973) Introduction The case of N.G Prabhu And Anr. v. Chief...
Opportunity to Be Heard in Best Judgment Assessments: Insights from Additional Income-Tax Officer, Kottayam v. Ponkunnam Traders

Opportunity to Be Heard in Best Judgment Assessments: Insights from Additional Income-Tax Officer, Kottayam v. Ponkunnam Traders

Date: Feb 13, 1973
Opportunity to Be Heard in Best Judgment Assessments: Insights from Additional Income-Tax Officer, Kottayam v. Ponkunnam Traders Introduction The case of Additional Income-Tax Officer, Kottayam v....
Taxation of Exchange Fluctuation Profits and Valuation Losses on Government Securities: Insights from Bank Of Cochin Ltd. v. Commissioner Of Income-Tax, Kerala

Taxation of Exchange Fluctuation Profits and Valuation Losses on Government Securities: Insights from Bank Of Cochin Ltd. v. Commissioner Of Income-Tax, Kerala

Date: Jan 26, 1973
Taxation of Exchange Fluctuation Profits and Valuation Losses on Government Securities: Insights from Bank Of Cochin Ltd. v. Commissioner Of Income-Tax, Kerala 1. Introduction The case of Bank Of...
Cochin State Power & Light Corporation Ltd. v. Commissioner Of Income-Tax: Landmark Judgment on Tax Deductibility of Statutory Reserves

Cochin State Power & Light Corporation Ltd. v. Commissioner Of Income-Tax: Landmark Judgment on Tax Deductibility of Statutory Reserves

Date: Dec 9, 1972
Cochin State Power & Light Corporation Ltd. v. Commissioner Of Income-Tax: Landmark Judgment on Tax Deductibility of Statutory Reserves Introduction The case of Cochin State Power & Light Corporation...
Renewal of Tenancy and Exemptions under the Kerala Land Reforms Act: Jacob Philip v. State Bank Of Travancore & Others

Renewal of Tenancy and Exemptions under the Kerala Land Reforms Act: Jacob Philip v. State Bank Of Travancore & Others

Date: Oct 11, 1972
Renewal of Tenancy and Exemptions under the Kerala Land Reforms Act: Jacob Philip v. State Bank Of Travancore & Others Introduction The case of Jacob Philip v. State Bank Of Travancore & Others was...
Defining 'Manufacture or Processing of Goods' in Tax Law: Insights from Commissioner Of Income-Tax, Kerala v. Casino (Pvt.) Ltd.

Defining 'Manufacture or Processing of Goods' in Tax Law: Insights from Commissioner Of Income-Tax, Kerala v. Casino (Pvt.) Ltd.

Date: Oct 7, 1972
Defining 'Manufacture or Processing of Goods' in Tax Law: Insights from Commissioner Of Income-Tax, Kerala v. Casino (Pvt.) Ltd. Introduction The case of Commissioner Of Income-Tax, Kerala v. Casino...
Commissioner Of Income-Tax, Kerala v. Dharmodayam Company: Affirming Charitable Exemption under Section 11(1)(a) of the Income-tax Act, 1961

Commissioner Of Income-Tax, Kerala v. Dharmodayam Company: Affirming Charitable Exemption under Section 11(1)(a) of the Income-tax Act, 1961

Date: Oct 6, 1972
Commissioner Of Income-Tax, Kerala v. Dharmodayam Company: Affirming Charitable Exemption under Section 11(1)(a) of the Income-tax Act, 1961 Introduction The case of Commissioner Of Income-Tax,...
Exemption from Personal Attendance of Accused under Sections 205, 353, and 540A of the Criminal Procedure Code: Comprehensive Analysis of Helen Rubber Industries & Others v. State Of Kerala & Others

Exemption from Personal Attendance of Accused under Sections 205, 353, and 540A of the Criminal Procedure Code: Comprehensive Analysis of Helen Rubber Industries & Others v. State Of Kerala & Others

Date: Sep 14, 1972
Exemption from Personal Attendance of Accused under Sections 205, 353, and 540A of the Criminal Procedure Code: Comprehensive Analysis of Helen Rubber Industries & Others v. State Of Kerala & Others...
K.I Viswambharan & Bros. v. Commissioner Of Income-Tax: Affirmation of Firm's Tax Liability on Capital Gains

K.I Viswambharan & Bros. v. Commissioner Of Income-Tax: Affirmation of Firm's Tax Liability on Capital Gains

Date: Aug 18, 1972
K.I Viswambharan & Bros. v. Commissioner Of Income-Tax: Affirmation of Firm's Tax Liability on Capital Gains Introduction The case of K.I Viswambharan & Bros. v. Commissioner Of Income-Tax heard by...
Presumption of Concealed Income through Bogus Commission: Commissioner Of Income-Tax v. Gates Foam And Rubber Company

Presumption of Concealed Income through Bogus Commission: Commissioner Of Income-Tax v. Gates Foam And Rubber Company

Date: Aug 18, 1972
Presumption of Concealed Income through Bogus Commission: Commissioner Of Income-Tax v. Gates Foam And Rubber Company Introduction The case of Commissioner Of Income-Tax v. Gates Foam And Rubber...
Defining Union Representation and Employer-Employee Relations in Industrial Dispute Adjudication: Insights from N.C. John v. Secretary

Defining Union Representation and Employer-Employee Relations in Industrial Dispute Adjudication: Insights from N.C. John v. Secretary

Date: Aug 18, 1972
Defining Union Representation and Employer-Employee Relations in Industrial Dispute Adjudication: Insights from N.C. John v. Secretary Introduction The case of N.C. John v. Secretary, Thodupuzha...
Reserve for Retirement Gratuity as Capital for Surtax Computation

Reserve for Retirement Gratuity as Capital for Surtax Computation

Date: Aug 9, 1972
Reserve for Retirement Gratuity as Capital for Surtax Computation Introduction The case of Commissioner Of Income-Tax, Kerala v. Periakaramalai Tea & Produce Co. Ltd., decided by the Kerala High...
Tharu Cheru v. Mary: A Landmark Decision on Section 53 of the Transfer of Property Act

Tharu Cheru v. Mary: A Landmark Decision on Section 53 of the Transfer of Property Act

Date: Aug 8, 1972
Tharu Cheru v. Mary And Others: A Landmark Decision on Section 53 of the Transfer of Property Act Introduction The case Tharu Cheru And Another v. Mary And Others adjudicated by the Kerala High Court...
Reaffirming the Scope of "Information" Under Section 147(b) - Muthukrishna Reddiar v. Commissioner Of Income-Tax, Kerala

Reaffirming the Scope of "Information" Under Section 147(b) - Muthukrishna Reddiar v. Commissioner Of Income-Tax, Kerala

Date: Jul 29, 1972
Reaffirming the Scope of "Information" Under Section 147(b) - Muthukrishna Reddiar v. Commissioner Of Income-Tax, Kerala Introduction The case of Muthukrishna Reddiar v. Commissioner Of Income-Tax,...
Non-Taxation of Goodwill Transfer Profits: Kerala High Court in Commissioner of Income-Tax v. E.C Jacob

Non-Taxation of Goodwill Transfer Profits: Kerala High Court in Commissioner of Income-Tax v. E.C Jacob

Date: Jul 19, 1972
Non-Taxation of Goodwill Transfer Profits: Kerala High Court in Commissioner of Income-Tax v. E.C Jacob 1. Introduction The case of Commissioner of Income-Tax v. E.C Jacob adjudicated by the Kerala...
Deemed Income and Capital Gains: Insights from Income-Tax Officer v. K.P Varghese

Deemed Income and Capital Gains: Insights from Income-Tax Officer v. K.P Varghese

Date: Jul 6, 1972
Deemed Income and Capital Gains: Insights from Income-Tax Officer, B-Ward, Ernakulam v. K.P Varghese Introduction The case of Income-Tax Officer, B-Ward, Ernakulam, And Another v. K.P Varghese,...
Applicability of Limitation Act's Section 5 to Special Laws: Insights from Jokkim Fernandez v. Amina Kunhi Umma

Applicability of Limitation Act's Section 5 to Special Laws: Insights from Jokkim Fernandez v. Amina Kunhi Umma

Date: Jun 28, 1972
Applicability of Limitation Act's Section 5 to Special Laws: Insights from Jokkim Fernandez v. Amina Kunhi Umma Introduction The case of Jokkim Fernandez v. Amina Kunhi Umma adjudicated by the Kerala...
Clarification on the Doctrine of Estoppel in Income Tax Proceedings: M.K Mohammad Kunhi v. Commissioner Of Income-Tax

Clarification on the Doctrine of Estoppel in Income Tax Proceedings: M.K Mohammad Kunhi v. Commissioner Of Income-Tax

Date: Apr 8, 1972
Clarification on the Doctrine of Estoppel in Income Tax Proceedings: M.K Mohammad Kunhi v. Commissioner Of Income-Tax Introduction The case of M.K Mohammad Kunhi v. Commissioner Of Income-Tax was...
P. Narayanan Nair v. E. Achuthan Nair And Another: Upholding Maintainability of Boundary Demarcation Suits in Civil Courts

P. Narayanan Nair v. E. Achuthan Nair And Another: Upholding Maintainability of Boundary Demarcation Suits in Civil Courts

Date: Mar 30, 1972
P. Narayanan Nair v. E. Achuthan Nair And Another: Upholding Maintainability of Boundary Demarcation Suits in Civil Courts Introduction The case of P. Narayanan Nair v. E. Achuthan Nair And Another...
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