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.
Prior to 17th March 2012 No liability to pay interest if credit wrongly taken reversed before utilization
I-T department filing appeals ‘mechanically’
S. 54F not require construction to complete within specified period
Right to use software in respect of copyrights falls within mischief of royalty
Prior to 1-4-2005, Balcony to be excluded in calculating built-up area for sec. 80-IB
Common area has to be excluded while computing built-up area for benefit u/s. 80-IB(10)
Lease Rent – Only Finance charge represents the revenue receipt
Merely because vehicles were used by lessees in their business, Assessee cannot be denied depreciation
AO justified in initiating reassessment proceedings based on order passed in TP proceedings in earlier A.Y.
Expenses related to STCG cannot be apportioned to LTCG
B/F business loss &unabsorbed depreciation should not be adjusted before computing deduction u/s. 10A
Payment under inter-linked contracts for manufacturing attracts TDS u/s 194C – Karnataka High court
Payment for shrink wrapped software/ off-the-shelf software amounts to ‘royalty’
If government authority performs a service which is not in the nature of statutory activity for a consideration not in the nature of statutory fee/levy, then in such cases, service tax would be leviable
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.
