Courts: Karnataka High Court
Find latest Karnataka High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
Sec. 80-IB(10) applicable not for merely building housing project but also for developing & building housing project
No capital gains tax on share transfer under family arrangement
To ‘make available’ technical knowledge’ payer must be enabled to perform service himself
Comment on HC judgment by CIT(A) is grossly illegal and improper
Despite Offering Income In S. 148 ROI, S. 271(1)(c) Penalty Leviable
Commission to CMD for personal guarantee may be treated as ploy to divert funds
Transport / Rent-a-Cab service of employees to and from factory is input service
S.14A does not apply to shares held as stock-in-trade
If there is no relevant notification, land within 8 kms of municipality limits deemed to be an ‘agricultural land’
Consideration for transfer of right to use software in respect of copyright is ‘royalty’
Assessee obliged to be vigilant about proceedings initiated by him – HC
Assessee not in-default for non-deduction of TDS till certificate issued u/s. 197 is in force
Proceedings u/s. 543 cannot be initiated merely based on realizable value of assets
CBDT’s Low Tax Effect Circular discriminatory
Karnataka High Court judgments and orders form an important source of judicial precedent on taxation, corporate and commercial law. This TaxGuru page brings together Karnataka High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, reassessment, deductions, tax demands, penalties and other legal disputes. Companies, taxpayers, Chartered Accountants, advocates and professionals can use this collection to research relevant judgments and follow developments affecting tax and business law. TaxGuru publishes recent and significant earlier Karnataka High Court decisions with case summaries and analysis of important legal principles. The dedicated category helps readers conveniently locate decisions and research taxation, corporate, commercial and regulatory issues considered by the Karnataka High Court.
