Income Tax Appeal Cannot Be Rejected Solely For Assessee's Non-Appearance Before CIT(A): Kerala High Court

The Kerala High Court has held that an Income Tax Appeal cannot be rejected solely for the assessee's non-appearance before the Commissioner of Income Tax (Appeals). Justice Ziyad Rahman A.A. stated that none of the provisions in Section 250 of the Income Tax Act permit the appellate authority to reject the appeal on the ground of non-appearance of the assessee/appellant,...

Interest On Delayed Agricultural Income Tax Not Deductible U/S 37 Income Tax Act: Kerala High Court

The Kerala High Court has held that interest on delayed agricultural income tax is not deductible under Section 37 Income Tax Act. Section 37 of the Income Tax Act provides deductions on expenses which are directly related to a business's operations. Justices A. Muhamed Mustaque and Harisankar V. Menon examined whether the interest paid on account of the delayed payment...

Income From Public Religious/Charitable Trusts Not Eligible For Exemption U/S 10(23BBA) Income Tax Act: Kerala High Court

The Kerala High Court has held that income derived from public religious/charitable trusts is not eligible for exemption under Section 10(23BBA) of the Income Tax Act. Section 10(23BBA) of the Income Tax Act, 1961, provides a complete exemption from income tax for the income of a body or authority that has been established, constituted, or appointed under any Central,...

Classification Of Goods Is Factual Issue, Not For Writ Court To Decide: Kerala High Court Upholds Seizure & Provisional Release Conditions

The Kerala High Court has held that the classification of 'Nata de Coco' is a factual matter that must be decided by the adjudicating authority through statutory proceedings and not by the writ court. Justice Ziyad Rahman A.A. stated that since it is a statutory proceeding contemplated under Section 124 of the Act, which should be followed from the proceedings under Section 110 of...

State Funding, Digital Case Management, E-Mediation: Amicus Suggests Measures To Kerala High Court To Revamp Mediation Centres

The amicus curiae appointed by the Kerala High Court in its suo motu case to address the infrastructural and other issues in the mediation/ADR centres in the State, has filed a detailed preliminary report.The Court had earlier observed that the main infrastructural issues faced by the mediation centres are lack of proper place/venue for conducting mediation, inability to ensure privacy, inadequate physical and digital infrastructure, lack of staff, etc.It had then appointed Advocate Adarsh Kumar...

Palakkad MLA Rahul Mamkootathil Moves Kerala High Court Seeking Pre-Arrest Bail In Rape Case

Palakkad MLA Rahul Mamkootathil has moved the Kerala High Court seeking anticipatory bail in the rape and miscarriage case alleged against him.Yesterday, his plea before the Principal District and Sessions Court was dismissed noting that serious allegations have been made out against him, prima facie.Mamkootathil is arrayed as the 1st accused in the crime registered by the Nemom Police and is accused of the offences under the Sections 64(2)(f), 64(2)(h), 64(2)(m) [Rape], 89 [Causing miscarriage...

Sabarimala Gold Theft: Former TDB Officers Murari Babu & N Vasu Move Kerala High Court Seeking Regular Bail

The Kerala High Court on Friday (December 5) asked the prosecution to take instructions on two bail pleas preferred by R. Murari Babu, who is the 2nd accused in the Sabarimala gold theft case.He is the former Administrative Officer of the Travancore Devaswom Board (TDB) and was suspended from the post of Deputy Devaswom Commissioner when the crimes were registered by the Special Investigation Team. Babu is accused in both the crimes registered by the Crime Branch regarding the theft of gold from...

Kerala High Court Directs KeLSA To Pay ₹5 Lakh Interim Compensation To Acid Attack Survivor For Treatment Expenses

The Kerala High Court recently directed the Kerala State Legal Services Authority (KeLSA) to disburse an amount of ₹5 lakhs as interim compensation to a victim of an acid attack to meet her urgent requirement for treatment.The plea before Justice C. Pratheep Kumar was preferred by an acid attack victim, who was attacked by two persons in 2016 when she was getting down in front of her house from a car. She had suffered serious burn injuries on her face and lost sight of her left eye.She submitted...

Lower Conversion Factor Applicable For Timber Imports Before 11.5.2012: Kerala High Court Allows Refund Of Additional Customs Duty

The Kerala High Court has held that a lower conversion factor is applicable for timber imports made before 11.05.2012. Justice Ziyad Rahman A.A. examined the issue regarding the refund of additional customs duty paid for the import of timber from Myanmar and other foreign countries. The centre of controversy was the conversion factor to be applied for converting the Hoppus Ton,...

Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court

The Kerala High Court held that once the plinth area of a building increases due to additional construction, a fresh building tax assessment must be carried out under the Kerala Building Tax Act. Justice Ziyad Rahman A.A., after examining the documents produced by the assessee, stated that the assessee had carried out additional constructions after the initial construction, which...

No 'Perversity': Kerala High Court Upholds Arbitral Award Dissolving 'Zephyr' Coaching Institute

The Kerala High Court on 28th November, 2025 dismissed an appeal sought to challenge an arbitral award that dissolved a coaching partnership firm, ruling that courts can neither re-examine expert valuations nor can the parties introduce fresh evidence at the appellate stage under section 34 and 37 of the Arbitration and Conciliation Act, 1996. A Division Bench of Chief Justice...

Kerala High Court Slams Pollution Boards For Not Collecting Environment Compensation; Says Taxpayers Bear Burden Instead Of Offenders

The Kerala High Court recently (November 29) pulled up the Central and State Pollution Control Boards for the delay in the implementation of environmental compensation (EC) under the Plastic Waste Management Rules, 2016It has also directed the Central Pollution Control Board (CPCB), to issue a time limit within which the mechanism for collection of EC will be put in place.A Division...