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Karnataka High Court

Section 148A(d) Order Bound by Notice Scope under Section 148A(b)

February 14, 2024 18150 Views 0 comment Print

Explore Karnataka HCs ruling on Section 148A(d) under IT Act in Vasanthi Ramdas Pai Vs ITO. Analysis covers reassessment proceedings, key arguments, and implications.

Holding Shares in a Subsidiary by a Holding Company is not ‘Supply of Service

February 13, 2024 1089 Views 0 comment Print

Karnataka High Court clarifies that holding shares in a subsidiary doesn’t constitute a ‘supply of service’ under GST, impacting the Yonex India case.

Offence U/s. 138 of NI Act can not be initiated against wife for cheque issued by Husband: HC

January 30, 2024 48225 Views 0 comment Print

Karnataka High Court revolved around Section 138 of Negotiable Instruments Act 1881 in case of Shashikala Jayaram vs. Appayappa – can cheque issued by spouse be prosecutable?

Karnataka HC Directs Govt. to decide on Section 80TTA Limit representation: Deadline Jan 31

January 29, 2024 861 Views 0 comment Print

Karnataka High Court directs the Government to address petitioner’s representation on Section 80TTA limit by Jan 31. Analysis of Rupesh Srivastava Vs CBDT case and its impact.

Erroneous Claim without Mens Rea Not Grounds for Section 276 Proceedings under Income Tax

January 23, 2024 831 Views 0 comment Print

Karnataka High Court held that incorrect claim or erroneous claim would not amount to willful evasion. Further, mere fact of not accurate tax, not exact tax or erroneous tax would not lead to the proceedings under Section 276 of the Income Tax Act.

Revenue Department Can’t Block ITC Beyond One Year: Karnataka HC

January 18, 2024 780 Views 0 comment Print

Karnataka High Court ruling: Revenue cannot block Input Tax Credit (ITC) for more than one year. Details of S.P. Metals vs Asst. Commissioner of Central Tax case.

No Reassessment after 3 Years, Escaped Income below Rs. 50 Lakh: Karnataka HC

January 13, 2024 51948 Views 1 comment Print

Karnataka High Court rules against income tax reassessment after 3 years. Case: Pramila Mahadev Tadkase Vs ITO. Details of the judgment and legal implications.

Income Tax Notice Invalid if not mailed on Registered Email ID: Karnataka HC

January 13, 2024 5499 Views 0 comment Print

Karnataka High Court invalidates income tax assessment order citing incorrect email notices. Details of Sterling Urban Ventures Pvt Ltd Vs Assessment Unit case.

Mere absence of GSTIN should not warrant GST exemption denial: Karnataka HC

January 11, 2024 2133 Views 0 comment Print

Read the Karnataka High Court judgment on Hatsoff Helicopter Training’s tax dispute. Exemption granted for non-furnishing GSTIN. Get insights on the case.

Karnataka HC Upholds Notice u/s 143(2) issued by NFAC instead of jurisdictional AO

January 6, 2024 6024 Views 0 comment Print

Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid.

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