Long Term Finance Provided For Purchase Of Residential House, Bank Entitled For Deduction ; Kerala High Court

The Kerala High Court has held that the South Indian Bank is entitled to the deduction envisaged under Section 36(1)(viii) of the Income Tax Act in respect of the long-term finance provided by it for the construction and purchase of houses in India for residential purposes.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that a view has been expressed...

Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date: Kerala High Court

The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date.The bench of Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that where the employees' contribution to EPF/ESI was not made over by the employer to the statutory authorities within the due date prescribed...

Press Exempted From Prosecution For 'Sting Operation' Done To Uncover Truth & Inform Public Without Maladies : Kerala High Court

The Kerala High Court laid down that Freedom of the Press may not include Sting Operations in all cases, but Sting Operations conducted by recognized media persons have to be considered differently, given their crucial role as the Fourth Estate in a democracy. It stated that the Court should assess whether the Sting Operation was carried out with bonafide intention to uncover the truth...

Assessment Order Downloaded From Common Portal Amounts To A Valid Service: Kerala High Court

The Kerala High Court has held that the assessment order downloaded from the common portal amounts to a valid service.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has upheld the decision of the Single Bench in which it was held that the petitioner had downloaded the assessment order from the very same portal, and therefore, the delay occasioned in retrieving...

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal

The Kerala High Court has held that the tax effect in the appeals filed by the income tax department pertaining to assessment years 2006–07, 2007–08, 2008–09, 2009–10, and 2010–11 is well below the monetary limit of Rs. 1 crore and is liable to be dismissed.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that, as per Circular No. 3 of 2018...

Sanitation Worker Swept To Death While Cleaning Aamayizhanchan Canal: Kerala HC Seeks Report On Origin, Removal Of Accumulated Plastic Waste

In the case of a missing sanitation worker whose body was recovered from the Aamayizhanchan canal, the Kerala High Court has ordered the Railways, Trivandrum Corporation and Trivandrum Collector to submit reports regarding the reasons for the flow of plastic waste into the canal, the manner in which it is to be removed and the persons responsible for removing it.The report will have...

'Inter-Country Organised Crime Of Extracting, Harvesting Organs': Kerala High Court Denies Bail To Accused In Organ Trafficking Case

The Kerala High Court dismissed the bail application filed by an accused who was allegedly part of a human organ trafficking racket. The Court stated that evidence indicates the involvement of the accused in an organized international crime warranting investigation by the National Investigation Agency. The allegations include trafficking financially vulnerable donors to Iran where their...

District Magistrate Has To Re-Consider All Parameters On Licensee's Application To Increase Storage Quantity Of Explosives: Kerala High Court

The Kerala High Court has ordered that the District Magistrate has to re-ascertain all the criteria before allowing an application for increasing the permissible amount of explosive one can store, from 25 kilograms to 100 kilograms. The Court observed that the parameters of enquiry for 25 kilograms is not similar to the parameters for 100 kilograms.Justice C. Jayachandran observed,...

Motor Accidents Claims Tribunals Not Mute Spectators, Can Seek Second Opinion To Determine Authenticity Of Disability Certificate: Kerala HC

The Kerala High Court recently remarked that the Motor Accidents Claims Tribunals have an active role in decision-making process and cannot act as a mute spectator while considering claims.Justice V G Arun referred to a government order (G.O(P) No.161/97/H&FWD) and Rule 387 of the Motor Vehicles Rules, 1989 to state that the Tribunal has powers to take second opinion if they have...

Kerala High Court Weekly Round-Up: July 8 – July 14, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 418 – 436]The Authorised Officer v The Additional Chief Judicial Magistrate and Others, 2024 LiveLaw (Ker) 418Vijayakumari v Jayakumar, 2024 LiveLaw (Ker) 419Mathew Philip v State of Kerala and Others, 2024 LiveLaw (Ker) 420Ammanoor Parameswaran Chakyar v State of Kerala, 2024 LiveLaw (Ker) 421Jesmon Joy Karippery v State of Kerala, 2024...

No Offence Of Bigamy If Second Marriage Is Performed During Subsistence Of Ex-Parte Divorce Decree Which Is Later Set Aside: Kerala High Court

The Kerala High Court has laid down that no penal consequences would be attracted under Section 494 of the IPC for solemnizing second marriage during the operation of ex parte decree of divorce from the first marriage, even if the ex parte decree was set aside on a subsequent date.Justice A. Badharudeen observed that there was no legal marriage subsisting between the parties when the...

Larger Public Good By Constructing National Highways Need Not Be Overemphasized, Interest Of Local People Must Also Be Considered: Kerala HC

The Kerala High Court has stated that the importance of constructing national highways for the larger public good should not be over-emphasized since it is equally crucial to consider the interests of the people of a particular locality to promote the common good effectively.The appellants, residents of the Malappuram district approached the High Court for the construction of a...