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Home » News » Page 37
Kerala High Court holds “luxury tax liability depends on actual use and not mere classification” — resort not liable to hotel luxury tax where accommodation was part of composite tourism activity
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Kerala High Court holds “luxury tax liability depends on actual use and not mere classification” — resort not liable to hotel luxury tax where accommodation was part of composite tourism activity

Court's decision The Kerala High Court allowed the writ petition and set aside the demand of luxury tax raised against the assessee under the Kerala Tax on Luxuries Act. The…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation
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Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation

Court's decision The Kerala High Court allowed the writ petition and quashed the revisional order passed by the Principal Commissioner under Section 263 of the Income Tax Act. The Court…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside
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Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside

Court's decision The Kerala High Court allowed the writ petition and quashed the reassessment proceedings as well as the consequential additions made by the income tax authorities. The Court held…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “uniformity in customs valuation cannot be sacrificed to administrative inconsistency” — refund of additional customs duty on imported timber cannot be denied by applying arbitrary conversion factors
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Kerala High Court holds “uniformity in customs valuation cannot be sacrificed to administrative inconsistency” — refund of additional customs duty on imported timber cannot be denied by applying arbitrary conversion factors

Court's decision The Kerala High Court allowed the batch of writ petitions and held that the customs authorities were not justified in denying full refund of additional customs duty by…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “provisional release conditions must be reasonable and proportionate” — customs authorities restrained from imposing onerous bank guarantee for detained goods
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Kerala High Court holds “provisional release conditions must be reasonable and proportionate” — customs authorities restrained from imposing onerous bank guarantee for detained goods

Court's decision The Kerala High Court allowed the writ petition and interfered with the conditions imposed by the customs authorities for provisional release of detained goods. The Court held that…
Posted by Rawlaw December 13, 2025
Kerala High Court holds “temple income tax proceedings cannot bypass statutory protections and Devaswom control” — coercive recovery and bank attachments against temples set aside
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Kerala High Court holds “temple income tax proceedings cannot bypass statutory protections and Devaswom control” — coercive recovery and bank attachments against temples set aside

Court's decision The Kerala High Court allowed the batch of writ petitions filed by various temples and Devaswom administrations and set aside coercive income tax recovery proceedings, including attachment of…
Posted by Rawlaw December 13, 2025
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
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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

Court's decision The Kerala High Court dismissed the income tax appeal filed by the assessee and upheld the disallowance of interest paid on delayed payment of agricultural income tax. The…
Posted by Rawlaw December 13, 2025
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)
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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)

Court's decision The Kerala High Court allowed the writ petition and quashed the appellate order passed by the first appellate authority, holding that dismissal of a statutory appeal solely on…
Posted by Rawlaw December 13, 2025
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
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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

Court's decision The Madras High Court partly allowed the appeals and answered several substantial questions of law in favour of the assessee. The Court held that losses incurred by Software…
Posted by Rawlaw December 13, 2025
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
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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

Court's decision The Madras High Court allowed the tax appeals filed by the assessee and set aside the rectification orders passed by the Income Tax Appellate Tribunal under Section 254(2)…
Posted by Rawlaw December 13, 2025

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