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Land Used For Agricultural Purposes Yielding Agricultural Income Is Exempted From Income Tax: Kerala High Court

The Kerala High Court has held that the land in question was used for agricultural purposes, which yielded agricultural income, which in turn was exempt from income tax under Section 10(1) of the. ....

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Principle Of Merger Should Not Be Applied Absolutely In Contempt Cases: Kerala High Court Overrules 2011 Decision

The Kerala High Court on Tuesday held that the principle of merger is not universally applicable to contempt cases and that its application varies depending on the nature of the appellate or. ....

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