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...
Burden of Proof and Legality of Search in Customs Offence: Assistant Collector Of Customs v. Pratap Rao Sait Introduction The case of Assistant Collector Of Customs v. Pratap Rao Sait was adjudicated...
Affirmation of Section 5A's Validity Under the Kerala General Sales Tax Act: A Comprehensive Analysis Introduction The case of Malabar Fruit Products Company, Bharananganam, Kottayam, And Others v....
Jurisdictional Clarity in Lease Disputes: Insights from Church Of South India Trust Association v. State Of Kerala Introduction The case of Church Of South India Trust Association v. State Of Kerala...
Kerala High Court's Clarification on 'Accumulated Profits' Excluding Current Year Profits under Section 2(6A)(e) of the Income-tax Act, 1922 Introduction The case of Commissioner Of Income-Tax,...
Clarification on Development Rebate Withdrawal: Commissioner Of Income-Tax v. C.M Kunhammed Introduction The case of Commissioner Of Income-Tax, Kerala v. C.M Kunhammed adjudicated by the Kerala High...
Paramount Profit-Sharing Payments as Revenue Expenditure: Analysis of Commissioner Of Income-Tax, Kerala v. Travancore Sugars and Chemicals Ltd. (Kerala High Court, 1972) Introduction The case of...
Tata Iron and Steel Co. Ltd. v. The State Of Kerala: Central vs. State Authority in Essential Commodities Regulation 1. Introduction The case of Tata Iron and Steel Company Ltd. v. The State Of...
Inference of Permission under Order 1 Rule 8 through Publication: Kamalakshi v. Bahulayan Introduction The case of Kamalakshi & Others v. Bahulayan & Others adjudicated by the Kerala High Court on...
Voidability of Guardians' Alienations under the Hindu Minority and Guardianship Act: Insights from Santha v. Cherukutty And Others Introduction Santha v. Cherukutty And Others is a pivotal judgment...
Goodwill Transfer in Partnership as a Gift under the Gift-Tax Act: Insights from Commissioner Of Gift-Tax v. Ganapathy Moothan Introduction The case of Commissioner Of Gift-Tax v. Ganapathy Moothan...
Kerala High Court Upholds Electricity Board's Statutory Authority to Revise Tariffs Over Existing Contracts Introduction The case of Indian Aluminum Co. Ltd. And Others v. Kerala State Electricity...
Validity of Section 80 Notice and Identity of Parties: P.P. Abubacker v. Union of India Introduction The case of P.P. Abubacker v. The Union of India adjudicated by the Kerala High Court on August...
Dawn & Co. v. Commissioner Of Income-Tax, Kerala: Establishing the Requirement of Mens Rea for Penalty Imposition Introduction The case of Dawn & Co. v. Commissioner Of Income-Tax, Kerala (1971)...
Kerala High Court's Kelukutty Judgment: Partnership Reconstitution and Reopening Tax Assessments Introduction The case of Commissioner Of Income-Tax v. Kelukutty was adjudicated by the Kerala High...
Secularization of Gift Laws: Kerala High Court's Interpretation of Section 129 of the Transfer of Property Act Introduction The case of Makku Rawther's Children: Assan Ravther And Others v....
Right to Cross-Examination in Tax Assessments Established in K.T Shaduli v. State Of Kerala Introduction K.T Shaduli v. State Of Kerala is a landmark judgment delivered by the Kerala High Court on...
No Estate Duty for Estates Below Rs. 50,000: T.R Jayasankar v. Assistant Controller Of Estate Duty Introduction The case of T.R Jayasankar v. Assistant Controller Of Estate Duty was adjudicated by...
Reaffirming the Integrity of Accounting Methods Under Section 145: Insights from M. Durai Raj v. Commissioner Of Income-Tax, Ernakulam Introduction The case of M. Durai Raj v. Commissioner Of...
Establishing Absolute Privilege in Judicial Proceedings: Thekkittil Gopalankutty Nair v. Melepurath Sankunni Ezhuthaseah Introduction The case of Thekkittil Gopalankutty Nair v. Melepurath Sankunni...