Karnataka High Court

HC Stays Service Tax payment on Mining lease/Royalty

Zeenath Transport Company Vs Principal Additional Director (Karnataka High Court)

Zeenath Transport Company Vs Principal Additional Director General (Karnataka High Court) The petitioner is challenging the constitutional validity of Section 174 Central Goods and Services Tax Act, 2017 is ultra virus the constitutional (101st) Amendment Act 2016 being violative of Article 14/19/265 of the Constitutional of India and als...

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Speed money paid in cash but supported by documents to get work done speedily allowable

Ganesh Shipping Agency Vs ACIT (Karnataka High Court)

Ganesh Shipping Agency Vs ACIT (Karnataka High Court) From perusal of the order passed by the authorities, it is evident that the authorities have accepted the books of accounts produced by the assessee. The Assessing Officer, in its order, has admitted that the payment of speed money is a trade practice which is followed by […]...

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Section 40(a)(ia) not applies in respect of a claim for depreciation

PCIT Vs Tally Solutions Pvt. Ltd. (Karnataka High Court)

PCIT Vs Tally Solutions Pvt. Ltd. (Karnataka High Court) From close scrutiny of Section 40(a)(i) of the Act, it is axiomatic that an amount payable towards interest, royalty, fee for technical services or other sums chargeable under this Act shall not be deducted while computing the income under the head profit and gain of business [&hell...

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No service tax on software maintenance services prior to 01.06.2007

Principal Commissioner of Service Tax Vs IBM India Pvt. Limited (High Court Of Karnataka)

Principal Commissioner Of Service Tax Vs IBM India Pvt. Limited (High Court of Karnataka) Respondent is engaged in providing services with regard to maintenance and repair of computer software. Vide Notification dated 21.08.2003, the maintenance services related to computers, computer systems or computer peripherals were exempt from payme...

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Duty free import against License- Nexus with export product not required

Commissioner of Customs Vs Aditya Birla Nuvo Ltd. (Karnataka High Court)

Commissioner of Customs Vs Aditya Birla Nuvo Ltd. (Karnataka High Court) Conclusion: Imported material could be disposed of or utilized in any manner including local sale once the export obligations were fulfilled and the only requirement as per condition No.(vii) was that such inputs should not be sold or transferred in the market. In o...

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ITR software should allow filing of Return despite non payment of Tax

Confident Projects (India) Pvt. Ltd Vs Income Tax Department (Karnataka High Court)

The Income Tax Department is also directed to consider the provisioning of a facility in its software to upload Income Tax Returns with the actual amount paid and for the system to accept the said returns even though the complete amounts had not been paid....

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VAT Refunds – SEZ Units – Advantageous Judgement by Hon’ble HC Karnataka

Cerner Healthcare Solutions Pvt. Ltd. Vs. Additional Commissioner Of Commercial Taxes (Karnataka High Court)

The Hon’ble High Court concluded that order passed by JCCT Appeals cannot be said erroneous. Also concluded that the position adopted by ADC is not in line with KVAT Laws  where the order passed by ADC was based on assumption that the benefit of refund of tax paid on purchase of Inputs can be granted only in respect of manufacture and ...

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HC quashes Criminal proceeding against Azim Premji & his wife

Azim Hasham Premji Vs India Awake For Transparency (Karnataka High Court)

Since complainant was neither Registrar of companies nor a shareholder of the company or a person authorized by the Central Government to file the complaint, therefore, the complaint  was dismissed as no other person can initiate any criminal proceeding against a company for the offence committed under the Act of 2013 ....

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Clause (vii) of Notification No. 30/97-Customs cannot be read in isolation

The Commissioner Of Customs Vs Motorola India Limited (Karnataka High Court)

Commissioner Of Customs Vs Motorola India Limited (Karnataka High Court) The tribunal on the basis of advance licences issued to the respondent and the standard input output norms has recorded a finding that the respondent was allowed to import 2% in excess to provide for the wastage. It is also pertinent to mention here that […]...

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Stamp duty expense on IPO allowable under section 35D

CIT Vs Onmobile Global Ltd. (Karnataka High Court)

CIT Vs Onmobile Gobal Ltd. (Karnataka High Court) Whether, the Tribunal was justified in law in holding that the expenditure incurred in connection with the issue of IPO inter alia stamp duty is an allowable expenditure under section 35D of the I.T. Act despite the ruling of Apex Court in the case of General Insurance […]...

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