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of <h1>Kerala HC permits deduction of Rs. 32,904.12 from business sale for tax purposes</h1> The Kerala HC allowed the tax revision case, overturning the Sales Tax Appellate Tribunal's decision, and permitted the assessee to deduct Rs. 32,904.12 ... - The Kerala High Court considered whether the assessee could deduct Rs. 32,904.12 from the sale of his business as a whole for tax purposes. The Sales Tax Appellate Tribunal initially disallowed the deduction, but the High Court found that the business as a whole was indeed transferred to the buyer based on the agreement terms. The High Court allowed the tax revision case and set aside the Tribunal's order.
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