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P.V. Balakrishnan Nair and ors. Vs. Deputy Commissioner of Agrl. Incom ...

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income-tax Act, 1950 - Sections 27

Reported in : [1993]204ITR567(Ker)

Advocate for Appellant : K.B. Subagamani and; Premjit Nagendran, Advs.

K.S. Paripoornan, J. 1. At the instance of the same assessee, the Deputy Commissioner of Agricultural Income-tax and Sales tax, Kannur, has referred certain questions of law for the decision of this court in the above...

Balanoor Tea and Rubber Co. Ltd. Vs. State of Kerala

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950 - Sections 34, 35 and 36

Reported in : [1993]203ITR504(Ker)

Advocate for Appellant : K.B. Subhagamani and; Premjit Nagendran, Advs.

K.S. Paripoornan, J.1. The petitioner is a public limited company. It is an assessee under the Agricultural Income-tax Act. In this batch of four cases, we are concerned with four assessment years 1980-81, 1981-82, 1982-83 and...

Kamath Marbles Vs. Income Tax Officer

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(3); Income Tax Rules - Rule 6DD

Reported in : (2003)182CTR(Ker)319; 2003(1)KLT760

Advocate for Appellant : C. Kochunni Nair,; Premjit Nagendran and; Dale P. Kurian

C.N. Ramachandran Nair, J.1. The petitioners in these Original Petitions are income-tax assessees engaged in business. They are challenging the provisions of Section 40A(3) of the Income Tax Act which provides for 20% disallowance of expenditure...

P.C. Chacko and Co. Vs. Assistant Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : (2003)185CTR(Ker)124

Advocate for Appellant : Premjit Nagendran, Adv.

1. The appellant, who is an assessee under the IT Act 1961 (for short 'the Act') is a partnership firm doing business of stock broking. It is a member of the Cochin Stock Exchange; During the...

Kulathunkal Motors Vs. Sales Tax Officers and ors.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Motor Vehicles Act; Kerala General Sales Tax Act, 1963 - Sections 10(1) and 45A; Sale of Goods Act, 1930 - Sections 19, 19(2) and 20; Orissa Sales Tax Act; Motor Vehicles Rules - Rule 47

Reported in : (2007)10VST195(Ker)

Advocate for Appellant : Mathai M. Paikaday, Sr. Adv.,; Saji Varghese and; Aniyan

K.S. Radhakrishnan, J.1. Whether the sale of motor vehicles effected to defence personnel would amount to a sale through Canteen Stores Department so as to claim concessional rate of tax vide entry 6 of the Schedule...

V.K. Ashokan Vs. Asstt. Excise Commnr. and ors.

Court : Supreme Court of India

Subject : CommercialExcise

Acts : Kerala Abkari Act - Sections 3(8), 3(12), 4, 6(28), 12, 17, 18, 18A, 24, 26, 29, 29(1), 55(1), 56, 57 and 57A; Narcotic Drugs and Psychotropic Substances Act - Sections 22; Kerala Revenue Recovery Act - Sections 7; Kerala Board of Revenue Act, 1957; Indian Contract Act - Sections 74; Kerala Abkari Shops (Disposal in Auction) Rules, 1974 - Rules 2, 4, 5(10), 5(15), 6(28), 6(30), 6(32) and 6(34); Constitution of India - Article 14; Indian Penal Code

Reported in : 2009(164)LC1(SC); JT2009(5)SC104; 2009(4)SCALE225; 2009(3)LC1329(SC)

Advocate for Appellant : R.F. Nariman,; Haish N. Salve,; Mathai M. Paikadey, Sr.

S.B. Sinha, J.1. Leave granted.2. Interpretation of the provisions of the Kerala Abkari Act (for short, 'the Act') and the Rules framed thereunder known as the Kerala Abkari Shops (Disposal in Auction) Rules, 1974 (for short,...

Seapearl Enterprises Vs. Dy. Cit, Cirecle-i, Alleppey

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]155TAXMAN483(Ker)

Advocate for Appellant : Premjit Nagendran & Joy Thattil Ittoop, for the Petitioner P.K.R. Menon & George K. George, for the Respondent,

1. These Original Petitions are filed by various petitioners challenging levy of interest under section 234A and section 234B of the Income Tax Act (hereinafter called 'the Act'). The interest charged under section 234A for non-filing...

Sea Pearl Enterprises Vs. Deputy Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Reported in : (2001)165CTR(Ker)572

Advocate for Appellant : Premjit Nagendran, for the Assessee George C. George, for the Revenue

M. Ramachandran, J.In respect of the assessment years 1996-97, 1997-98 and 1998-99, the assessment of the petitioner, a sea food exporter, stood completed overlooking the objections of the petitioner. Reliance had been placed on the principles...

Prestige Estates Projects Ltd., vs the Intelligence Officer,

Court : Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE...

M/S.Bay Shore Sea Wood Projects, vs the State Tax Officer,

Court : Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 30TH DAY OF NOVEMBER 2022 / 9TH AGRAHAYANA, 1944 WA NO. 1063 OF 2019 AGAINST THE...