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Commissioner of Income Tax Vs. Paarel Imports and Exports (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(2)

Reported in : (2008)218CTR(Ker)685

Advocate for Appellant : P.K.R. Menon and; George K. George, Advs.

T.R. Ramachandran Nair, J.1. This appeal is at the instance of the Revenue. The assessment year is 1992-93. The short question is whether the service charges claimed to have been paid by the assessee company to...

Kanam Latex Industries Pvt. Ltd. Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 5

Reported in : (2010)27VST172(Ker)

Advocate for Appellant : Joseph Markose, Sr. Adv. and; Mathews K. Uthuppachan, Adv.

C.N. Ramachandran Nair, J.1. The petitioner is engaged in manufacture and sale of surgical gloves both sterilized and non-sterilized, examination gloves, etc. Since the products are made of rubber the petitioner filed sales tax returns declaring...

Darragh Smail and Co. (P) Ltd. Vs. the Asst. Commissioner of Wealth Ta ...

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 7(1) and 27A; Transfer of Property Act, 1882 - Sections 106 and 116; Wealth Tax Rules - Rules 3, 4, 5, 6, 7, 8 and 20; Major Port Trust Act; Direct Tax Laws (Amendment) Act, 1989

Reported in : 2008(2)KLJ659

Advocate for Appellant : Joseph Markose (Sr.) and; Mithun Markos, Adv.

C.N. Ramachandran Nair, J.1. These are Wealth Tax Appeals filed by the assessee under Section 27-A of the Wealth Tax Act challenging the orders of Income Tax Appellate Tribunal disposing of Wealth Tax appeals for the...

Periyar and Pareekanni Rubbers Ltd. Vs. State of Kerala

Court : Supreme Court of India

Subject : Sales Tax/VAT

Acts : Companies Act, 1956; Kerala Abkari Act; Kerala General Sales Tax Act, 1963 - Sections 2, 2(8), 3, 4(1), 5, 6, 19C and 41(1); Central Sales Tax Act; Income Tax Act; Sales Tax Act; Transfer of Property Act - Sections 100; Constitution of India - Article 136

Reported in : JT2008(13)SC613; 2008(4)SCALE125; (2008)13VST538(SC); 2008AIRSCW2233

Advocate for Appellant : Joseph Markose, Sr. Adv.,; Dileep Piliai and; M.P. Vinod

S.B. Sinha, J.Leave granted.1. Appellant is a company registered under the Companies Act, 1956. It runs a distillery. It obtained a licence under the trade name of 'Normandy Breweries and Distilleries' for manufacture of liquor under...

Mrs. Meera Jacob Vs. Income-tax Officer

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 54F

Reported in : [2009]313ITR411(Ker)

Advocate for Appellant : Joseph Markose, Adv.

C.N. Ramachandran Nair, J.1. Heard senior counsel Sri Joseph Markose appearing for the appellant and standing counsel appearing for the respondent. The question involved is whether the assessee, in the computation of long-term capital gains, is...

Ooppottil Kurian and Co. (P.) Ltd. Vs. Ito, A- Ward, Kottayam

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN445(Ker)

Advocate for Appellant : Joseph Markose & Thomas Vellappally for the Assessee N.R.K. Nayar & P.K.R. Menon for the Revenue.

1. Petitioner is a private limited company registered under the Companies Act and is an assessee for the purpose of income-tax.2. The dispute relates to the assessment year 1985-86. Petitioner owns a building which was let...

Ram Bahadur Thakur Ltd. Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : (2002)175CTR(Ker)539

Advocate for Appellant : Joseph Markose, for the Assessee P.K.R. Menon & George K. George, for the Revenue

K.K. Denesan, J.The following question of law has been referred by the Tribunal, Cochin Bench, at the instance of the assessee :'Whether, on the facts and circumstances of the case, the Tribunal was right in holding...

Escotal Mobile Communications Ltd. Vs. Union of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2002]123TAXMAN134(Ker)

Advocate for Appellant : P.K. Ravindranatha Menon, P. Sanjay, Arshad Hidayathulla, Joseph Markose & A. Kumar, for the Assessee P.S. Sreedharan Pillai and Raju Joseph, for the Revenue

B.N. Srikrishna, C.J.These writ petitions under article 226 of the Constitution impugn the levy of service tax on the taxable service provided by cellular telephone service providers.O.P. No. 4973 of 2001 :2. The petitioner is engaged...

R.Ravirajan vs the State of Kerala

Court : Kerala

Advocate for Appellant : Shri. Lalit, Shri. Datar

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUESDAY, THE 26TH DAY OF SEPTEMBER 2023 / 4TH ASWINA, 1945 CRL.MC NO. 5034 OF 2023 AGAINST CMP 2061/2022 OF JUDICIAL...

Vijaya Bharati vs Union of India

Court : Kerala

Advocate for Appellant : Shri. Lalit, Shri. Datar

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUESDAY, THE 26TH DAY OF SEPTEMBER 2023 / 4TH ASWINA, 1945 CRL.MC NO. 5034 OF 2023 AGAINST CMP 2061/2022 OF JUDICIAL...