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 Introduction The case of Trivandrum Co-Operative District...
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 Introduction The case of Cochin Company v. Commissioner Of Income-Tax,...
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 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 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 Introduction The case of P.R. Textiles v. Commissioner Of Income-Tax, Kerala revolves...
Limitations on Applications under Section 22(2) of the Hindu Succession Act: Analyzing Valliyil Sreedevi Amma v. Subhadra Devi And Others Introduction The case of Valliyil Sreedevi Amma v. Subhadra...
Establishing Bona Fide Necessity in Eviction Petitions by Public Institutions under Section 11(7) of the Kerala Buildings (Lease & Rent Control) Act, 1965 Introduction The case of Haridas v....
Presumption of Tavazhi Property in Marumakkathayam Law: Analysis of Smt. Seetha And Others v. Kayiyath Krishnan And Others Introduction The case of Smt. Seetha And Others v. Kayiyath Krishnan And...
Resulting Trust in Joint Account Deposits: Padmanabhan Bhavani v. Govindan Bhargavi Introduction The case of Padmanabhan Bhavani And Others v. Govindan Bhargavi And Another adjudicated by the Kerala...
Sivaramakrishnan Nair v. State of Kerala: Clarifying Restoration of Seniority under Travancore-Cochin Government Order Introduction The case of Sivaramakrishnan Nair and Another v. State of Kerala...
Establishment of Trust in Educational Societies: Analysis of Kesava Panicker v. Damodara Panicker and Others Introduction The case of Kesava Panicker v. Damodara Panicker and Others was adjudicated...
Enforceability of Acceleration Clauses in Chit Fund Mortgage Bonds: P.K. Achuthan v. State Bank Of Travancore 1. Introduction The case of P.K. Achuthan And Another v. State Bank Of Travancore,...
Velayudhan Vivekanandan v. Ayyappan Sadasivan: Redefining 'Ottikuzhikanam' in Kerala Land Reforms Act Introduction The case of Velayudhan Vivekanandan v. Ayyappan Sadasivan, adjudicated by the Kerala...
Kerala High Court Establishes Burden of Proof in Income Tax Penalty Proceedings Introduction In the landmark case Commissioner Of Income-Tax, Kerala v. Gujarat Travancore Agency, decided by the...
Recognition of Bona Fide Partition in Provident Fund Coverage: T.A Zainulabdeen v. Regional Provident Fund Commissioner Introduction The case of T.A Zainulabdeen v. Regional Provident Fund...
Ensuring Testamentary Validity through Section 63 Compliance: Ittoop Varghese v. Poulose and Others Introduction The case Ittoop Varghese v. Poulose and Others adjudicated by the Kerala High Court on...
Kerala High Court Upholds Strict Adherence to Food Standards under the Prevention of Food Adulteration Act Introduction The case of State Of Kerala v. Parameswaram Pillai Vasudevan Nair adjudicated...