News Kerala High Court holds “provisional release conditions must be reasonable and proportionate” — customs authorities restrained from imposing onerous bank guarantee for detained goods RawlawDecember 13, 20259 min read
News Kerala High Court holds “temple income tax proceedings cannot bypass statutory protections and Devaswom control” — coercive recovery and bank attachments against temples set aside RawlawDecember 13, 20255 min read
News Kerala High Court holds “interest on agricultural income tax takes the colour of the tax itself” — deduction under Section 37 denied as agricultural income is exempt RawlawDecember 13, 20255 min read
News Kerala High Court holds “appeals cannot be dismissed for non-appearance without deciding merits” — income tax appellate authority’s order quashed for violating Section 250(6) RawlawDecember 13, 20255 min read
News Madras High Court holds “Section 10A deduction operates at the stage of computation of profits and not after set-off” — losses of eligible STPI units can be adjusted against other income and IPLC payments held non-royalty RawlawDecember 13, 20256 min read
News Madras High Court holds “rectification cannot become review in disguise” — Income Tax Appellate Tribunal exceeded jurisdiction under Section 254(2) by re-adjudicating merits and enhancing income RawlawDecember 13, 20255 min read
News Kerala High Court holds “penalty proceedings cannot survive when the foundation assessment itself fails” — income tax penalties quashed as consequential and unsustainable RawlawDecember 13, 20254 min read
News Delhi High Court dismisses DEO disciplinary appeals — “Natural justice fully complied; inquiry not vitiated; punishment proportionate” — petitions rejected RawlawDecember 12, 20256 min read
News Delhi High Court upholds validity of mother’s Will despite missing original — “Secondary evidence permissible under Section 65(c); attesting witness reliable; objections baseless” — appeal dismissed RawlawDecember 12, 20257 min read
News Delhi High Court upholds revocation of Letter of Administration — “LoA obtained by concealment of material facts; widow’s rights ignored; 22-year delay unexplained” — appeal dismissed RawlawDecember 12, 20257 min read
