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.
Applicability of Interest u/s 234B or 234C on taxable profit/book profit computed under section 115JA
Scope of appeal under section 248 can never be beyond scope of examination of nature of obligation under section 195(2) cast on a resident payer
S. 195 / 201 liability cannot be avoided on ground of non-taxability of recipient
TDS on payment made for purchase of software from non-residents
Karnataka High Court rules on withholding tax obligation for non-resident payments
Ishikawajima-Harima is still good law despite retrospective amendment: Karnataka High Court
Applicability of TDS in case of Third Party Administrator (TPA) providing health insurance claim services
S.240 of the IT Act, 1961 cast obligation on the revenue to effect the refund
PPF Act need to be amended to increase Investment Limit to Rs. 100000/-
PF, ESI paid after 31st March but before filing of return is allowable
Gratuity payment under the Payment of Gratuity Act, 1972 or otherwise exempt to the extent covered under the Income Tax Act
Requirement of clubbing of turnover for the purpose of section 44AB in case assessee is carrying on more than one business
Revenue cannot recover demand to the extent of TDS deducted despite non payment by deductor
Credit for TDS cannot be denied to deductee for non payment by deductor
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.
