Karnataka High Court held that withholding of refund without satisfying requirements of provisions of section 241A of the Income Tax Act is unsustainable in law. Accordingly, refund along with interest allowed.
Assessee was aggrieved by the demand made by the respondent – Corporation for payment of property tax calculated from 17.01.2008 on the ground that the building was completed on that date even though the Occupancy Certificate came to be issued on 25.04.2011.
Karnataka High Court held that Bruhat Bengaluru Mahanagara Palike (BBMP) should formulate a suitable mechanism to digitize Khata / Katha certificates so as to avoid situations like issuance of Katha in respect of one same property to two different person.
Explore the Apollo Tyres Ltd. vs CIT case where issues arise regarding the applicability of DTAA provisions without a new notification.
Since on every occasion the student had diligently sought permission from the Respondent to pursue the course and on every occasion, the student had been permitted to pursue the course. When time came to register her as a Member of the Council to practice as a Chartered Accountant, the Respondent wanted to put the clock back by four years tinkering with the permissions that were already granted from time to time, therefore, High Court issued a mandamus to ICAI to consider addressing the grievance of Petitioner in accordance with law and enrolling her as a Member of the Institute bearing in mind the observations made in the course of the order.
Karnataka High Court upholds the ITAT’s decision to delete additions made by Revenue concerning undisclosed income from investments in shell companies.
Learn about taxation of loan waiver benefits under Section 28(iv) of I.T. Act. Explore a Karnataka High Court case, recent amendments, and key judgments.
Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.
Karnataka High Court held that even if the tax paid is found to be less than that payable, no further demand can be made for recovery of the balance amount when a fresh assessment is barred.
Karnataka High Court held that BBMP demanded the property tax based on Accountant General report. However the same was not provided to the petitioner. Accordingly, non-provision of Accountant General report amounts to violation of principles of natural justice.
