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 credit available on transportation charges incurred towards outward transportation of goods from factory gate
Where assessee entered into agreement with its clients for development of software and agreed to give up all rights and claims of software to be developed, such contract was not for sale of any software but contract for service simplicitor
Transportation service provided to employees to reach factory premises from home is Input service
Assessee eligible for refund of duty paid on inputs used in manufacture of exported goods
There is no restrictions under rule 7 of Cenvat Credit Rules in limiting distribution of service tax credit made in respect of one unit solely on ground that services are used in respect of another unit
Duty / Tax wrongly paid at insistence of Department is eligible as CENVAT credit
Lifting of Corporate Veil to tax sale of Foreign Company shares by one Non-Resident to another Non-Resident if Foreign Co holds shares in Indian Company
Assessee can claim deduction for provision for warranty if it was not a contingent liability
Employee opting for voluntary retirement scheme has no right to withdraw
Whether AO can deny exemption u/s 80IB(10) without commenting on assessee’s claim
MAT credit to be first adjusted and then TDS and prepaid taxes should be set off against the total tax liability and the assessee is not entitled to interest under s 244A against the MAT credit
Declaration U/s. 158A not provide any immunity from payment of tax due
S. 54 benefit cannot be denied merely because assessee purchases 2 house units
Development of customized software is not works contract and hence not subject to levy of VAT under Karnataka Value Added Tax Act, 2003
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.
