Karnataka HC sets aside PCIT’s order on unreasonable tax demand, remanding the case for fresh consideration, including hardship and demand analysis.
The petitioner – Harman Connected Services Corporation India Pvt. Ltd., has called in question the correctness of the order u/s. 148A(d) of the Income Tax Act, 1961 as well as the notice u/s. 148 of the Act and the notice u/s. 148A(b) of the Act.
Karnataka High Court held that the appellate authority under POSH Act, 2013, despite the absence of specific provision for granting of interim order, would have the power to consider the interim application.
Karnataka High Court held that as per section 16(5) of the CGST Act input tax credit in respect of Financial Years 2017-18, 2018-19, 2019-20 and 2020-21 available in case return u/s. 39 of the CGST Act is filed up to 30.11.2021.
Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within stipulated time period was due to bonafide reasons, unavoidable circumstances and sufficient cause.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules merely on the basis of report of enforcement authority, without independent or cogent reasons, impermissible in law.
CIT (TDS) Vs Tushira Industries (Karnataka High Court) Acquisition under section 96 of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 alone are exempt & not under the other Acts The Commissioner of Income Tax (TDS) has preferred these intra court appeals, for laying a challenge to a common […]
Karnataka High Court quashed a show cause notice against Huida Sanitaryware, ruling dual proceedings under GST for the same issue are barred by law.
Karnataka High Court quashes Bar Council of India gag order restricting advocate’s speech rights, ruling it beyond BCI’s jurisdiction and violating fundamental rights.
The Assessing Authority disallowed a sum of Rs.11,27,00,000/-, which the assessee claimed it as business loss. The Assessing Authority had also disallowed certain other claims of the assessee.
