Kerala High Court Case Commentaries

Recognition of Partnership Formation as Transfer Under Income Tax Act - A. Abdul Rahim v. Commissioner Of Income-Tax, Kerala

Date: Jul 17, 1974

Recognition of Partnership Formation as Transfer Under Income Tax Act A. Abdul Rahim, Travancore Confectionery Works v. Commissioner Of Income-Tax, Kerala (1974) Introduction The case of A. Abdul...

Judicial Review of Advocate-General's Consent under Section 92 CPC: Ensuring Fairness and Accountability

Date: Jul 16, 1974

Judicial Review of Advocate-General's Consent under Section 92 CPC: Ensuring Fairness and Accountability Introduction The case of Mayer Simon, Parur v. Advocate General Of Kerala And Others rendered...

Benedict Mar Gregorios v. State Of Kerala And Others: Upholding Minority Rights in Educational Administration

Date: Jul 14, 1974

Benedict Mar Gregorios v. State Of Kerala And Others: Upholding Minority Rights in Educational Administration Introduction The case of Benedict Mar Gregorios v. State Of Kerala And Others is a...

Suit by Partner of Unregistered Firm on Dishonored Cheques Maintained Under Negotiable Instruments Act

Date: Jun 21, 1974

Suit by Partner of Unregistered Firm on Dishonored Cheques Maintained Under Negotiable Instruments Act Introduction The case of Kerala Arecanut Stores v. M/S Ramkishore And Sons And Another deals...

Non-Amenability of Eviction Orders under Section 12(3) of the Buildings (Lease and Rent) Control Act: Insights from M. Venugopalan v. Raphael

Date: May 29, 1974

Non-Amenability of Eviction Orders under Section 12(3) of the Buildings (Lease and Rent) Control Act: Insights from M. Venugopalan v. Raphael Introduction The case of M. Venugopalan v. Raphael,...

Kerala High Court Declares Rule 13AA Illegal: Upholding Constitutional Equality in Thomas v. State of Kerala

Date: Apr 20, 1974

Kerala High Court Declares Rule 13AA Illegal: Upholding Constitutional Equality in Thomas v. State of Kerala Introduction The case of Thomas (Petitioner) v. State Of Kerala And Ors. (S.) was...

Application of Article 37 of the Limitation Act in Installment Bonds: Krishnan Madhavan v. Narayanan Jayadevan

Date: Feb 19, 1974

Application of Article 37 of the Limitation Act in Installment Bonds: Krishnan Madhavan v. Narayanan Jayadevan Introduction The case of Krishnan Madhavan v. Narayanan Jayadevan And Another...

P.A Abdul Muthalif Rowther v. Income-Tax Officer: Clarifying Reassessment and Penal Interest Provisions under the Income Tax Act, 1961

Date: Feb 14, 1974

P.A Abdul Muthalif Rowther v. Income-Tax Officer: Clarifying Reassessment and Penal Interest Provisions under the Income Tax Act, 1961 Introduction The case of P.A Abdul Muthalif Rowther v....

Investment vs. Trade: Insights from Michael A. Kallivayalil v. Commissioner Of Income-Tax, Kerala

Date: Dec 18, 1973

Investment vs. Trade: Insights from Michael A. Kallivayalil v. Commissioner Of Income-Tax, Kerala Introduction The case of Michael A. Kallivayalil v. Commissioner Of Income-Tax, Kerala is a landmark...

Validity of Resignation Procedures in Cooperative Societies: Deputy Registrar Of Co-Operative Society And Another v. P.K. George

Date: Nov 22, 1973

Validity of Resignation Procedures in Cooperative Societies: Deputy Registrar Of Co-Operative Society And Another v. P.K. George Introduction The case Deputy Registrar Of Co-Operative Society And...

Enhancing Minority Educational Rights: A Comprehensive Analysis of Rt. Rev. Dr. Aldo Maria Patroni v. The Assistant Educational Officer & Others

Date: Nov 21, 1973

Enhancing Minority Educational Rights: A Comprehensive Analysis of Rt. Rev. Dr. Aldo Maria Patroni v. The Assistant Educational Officer & Others 1. Introduction The landmark case of Rt. Rev. Dr. Aldo...

Interest on Securities as Business Income: Malabar Co-Operative Central Bank Ltd. v. Commissioner Of Income-Tax

Date: Oct 11, 1973

Interest on Securities as Business Income: Malabar Co-Operative Central Bank Ltd. v. Commissioner Of Income-Tax Introduction The case of Malabar Co-Operative Central Bank Ltd. v. Commissioner Of...

Josna Bank Ltd. v. Commissioner Of Income-Tax: Securities as Stock-in-Trade for Banking Companies

Date: Oct 10, 1973

Josna Bank Ltd. v. Commissioner Of Income-Tax: Securities as Stock-in-Trade for Banking Companies Introduction The case of Josna Bank Ltd. v. Commissioner Of Income-Tax is a landmark judgment...

Article 137's Applicability Limited to Code of Civil Procedure Applications: Kerala State Electricity Board v. Illippadical Parvathi Amma

Date: Sep 28, 1973

Article 137's Applicability Limited to Code of Civil Procedure Applications: Kerala State Electricity Board v. Illippadical Parvathi Amma Introduction The case of Kerala State Electricity Board v....

Commissioner Of Income-Tax, Kerala v. Cochin-Malabar Estates Ltd.: Enhancing the Revisory Powers under Section 263 of the Income-Tax Act

Date: Sep 20, 1973

Commissioner Of Income-Tax, Kerala v. Cochin-Malabar Estates Ltd.: Enhancing the Revisory Powers under Section 263 of the Income-Tax Act Introduction The case of Commissioner Of Income-Tax, Kerala v....

Defining 'Appropriate Government' and 'Workman' under the Industrial Disputes Act: Insights from J And J Dechane Distributors v. State Of Kerala

Date: Aug 22, 1973

Defining 'Appropriate Government' and 'Workman' under the Industrial Disputes Act: Insights from J And J Dechane Distributors v. State Of Kerala Introduction The case of J And J Dechane Distributors...

Explicit Loss Sharing in Partnership Deeds for Income Tax Registration: United Hardwares v. Commissioner Of Income-Tax

Date: Aug 11, 1973

Explicit Loss Sharing in Partnership Deeds for Income Tax Registration: United Hardwares v. Commissioner Of Income-Tax Introduction The case of United Hardwares v. Commissioner Of Income-Tax, Kerala...

Distinguishing Work and Labour from Sale of Goods under Kerala Sales Tax Act: The Somasundaran Judgment

Date: Jul 13, 1973

Distinguishing Work and Labour from Sale of Goods under Kerala Sales Tax Act: The Somasundaran Judgment Introduction The case of The Sales Tax Officer, Special Circle II, Palghat v. I.V Somasundaran...

Validity of Section 5A of the Kerala General Sales Tax Act: Yusuf Shabeer And Others v. State Of Kerala And Others

Date: Jun 23, 1973

Validity of Section 5A of the Kerala General Sales Tax Act: Yusuf Shabeer And Others v. State Of Kerala And Others Introduction The case of Yusuf Shabeer And Others v. State Of Kerala And Others was...

R.P Goyal v. The State of Kerala: Upholding Preventive Detention under Article 22(5)

Date: Jun 16, 1973

R.P Goyal v. The State of Kerala: Upholding Preventive Detention under Article 22(5) Introduction The case of R.P Goyal and Another v. The State of Kerala and Others was adjudicated by the Kerala...