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    <title>2018 (8) TMI 527 - KERLA HIGH COURT</title>
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    <description>The court upheld the inclusion of rent charged on furniture and utensils in the total turnover for luxury tax assessment, dismissing the assessee&#039;s appeal. The court found that such charges should be included as per Section 4(2)(c) provisions. Additionally, the court allowed the State&#039;s appeal regarding penalty orders for the assessment years 2012-13 and 2013-14, setting aside the Single Judge&#039;s decision and reinstating the penalties due to the assessee&#039;s refusal to furnish books of accounts despite notice.</description>
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    <pubDate>Tue, 17 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 527 - KERLA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=365055</link>
      <description>The court upheld the inclusion of rent charged on furniture and utensils in the total turnover for luxury tax assessment, dismissing the assessee&#039;s appeal. The court found that such charges should be included as per Section 4(2)(c) provisions. Additionally, the court allowed the State&#039;s appeal regarding penalty orders for the assessment years 2012-13 and 2013-14, setting aside the Single Judge&#039;s decision and reinstating the penalties due to the assessee&#039;s refusal to furnish books of accounts despite notice.</description>
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      <pubDate>Tue, 17 Jul 2018 00:00:00 +0530</pubDate>
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