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.
Section 194C of Income-tax Act does not stipulate existence of a written contract as a condition precedent for payment of TDS
Section 37(1) of Income-tax Act – Expenditure incurred for imparting technical know-how to assessee’s personnel has to be deducted under section 37(1) and it does not fall under section 35AB
Maa Communications Bozell Ltd. Vs. Commissioner of Service Tax, Bangalore
Activity of procuring customers for foreign principal cannot be brought within scope of definition of `C&F Agent’ u/s 65(25) of Finance Act, 1994
100% EOU is entitled to benefit of refund of Cenvat Credit under rule 5 of Cenvat Credit Rules, even if the final products are exempted
CESTAT not right in holding that service provided by a consignment agent not covered by sec. 65(25) of Finance Act
Technical assistance and technical know-how received by an Indian company from a foreign company for period November, 1998 to December, 2000 is neither taxable u/s 65(31) nor u/s 66A of the Finance Act, 1994
A Del Credere Agent is not liable to pay service tax in respect of service rendered by it prior to 16-6-2005
Doctrine of mutuality does not apply in case business activities of an assessee-firm is not restricted to partners only
Second hand machinery purchased for use as spare parts for existing old machineries has to be considered as an allowable expenditure on revenue side
Amount paid for compounding of offence not allowable u/s 37(1) of the Income Tax Act, 1961
If company constructed structure on shareholders land then rent there from will be taxable in the hand of company
The assessing authority cannot act on the dictates of the Commissioner to reopen the concluded assessment
Application for rectification must be filed within 6 months from date of order of Tribunal
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.
