Karnataka HC rules on Tejas Arecanut Traders vs. Joint Commissioner of Commercial Taxes. Key dispute over 10% pre-deposit in CGST appeal clarified.
Corporation availing services of assessee to render computer education to persons belonging to economically weaker section as regards which the Corporation had made the payment of monies to assessee would be amenable to service tax, that is to say, it was not exempted from service tax.
Explore the Karnataka High Court’s ruling on penalty notices under Income Tax Act in CIT vs SSA’s Emerald Meadows. Learn about specificity requirements and key findings.
Karnataka High Court held that reassessment proceedings cannot be in the nature of review and accordingly, the material as has come to light in the assessment proceedings for the Assessment Year 2008- 2009 cannot be a sufficient ground to resort to reassessment proceedings.
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.
