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.
Cenvat claim cannot be denied on goods destroyed in fire merely because Insurance company paid for that inclusive of excise duty
Payment under inter-linked contracts for manufacturing attracts TDS u/s 194C
Exemption u/s. 54 in respect of more than one residential flat acquired by assessee under joint development agreement with builder
Property license fees is income from other sources and can not be treated as income from house property
Notional Consideration U/s. 50C Eligible for Deduction U/s. 54F
Outward transportation of finished goods from the place of removal covered by definition of ‘input service’ upto 31.03.2008, service tax paid thereon eligible as CENVAT Credit
Artificially Created Light Energy (ACLE) not goods, Consequently there is no sale of goods
Penalty u/s 271C not leviable when assessee misconstrued provisions
Benefit of rebate u/s 88E is available to assessee in MAT Assessment on book profits u/s 115JB
Carrying charitable activities through other trust is to be treated as fulfillment of trust objects
Waiver of unsecured loan is a capital receipt non chargeable to tax
Revisional Authority have no jurisdiction to initiate proceedings u/s. 263
Any service used by manufacturer directly or indirectly in or in relation to manufacture of final products constitutes input service
Service Tax – When tax with interest is paid u/s. 73(3), no noticefor recovery of penalty under Sec. 76 to be issued
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.
