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Karnataka High Court

Service tax payment delay due to delay in receipt of payment: Karnataka HC Directs CA Firm to Settle with Rs.2,50,000 Payment

December 31, 2023 4440 Views 0 comment Print

Explore the Karnataka High Court’s resolution in V.K. Niranjan And Co. vs. Commissioner of Service Tax, emphasizing the court’s pragmatic approach to settle service tax disputes, involving a review petition challenging penalty imposition.

10% Pre-Deposit Applies to Contested GST Tax Amount, Excluding Penalty, Fee & Interest: Karnataka HC

December 31, 2023 1545 Views 0 comment Print

Karnataka HC rules on Tejas Arecanut Traders vs. Joint Commissioner of Commercial Taxes. Key dispute over 10% pre-deposit in CGST appeal clarified.

No exemption of service tax u/s 66D to Civic Body for amounts paid for obtaining third party services

December 29, 2023 318 Views 0 comment Print

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.

Invalidity of Section 271(1)(c) Notice Without Specific Ground Specification

December 27, 2023 780 Views 0 comment Print

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.

Discovery in Later Assessments Not Grounds for Reassessment in Prior Years

December 25, 2023 1875 Views 0 comment Print

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.

Withholding Refund Unjustified without Fulfilling Section 241A Provisions

December 22, 2023 648 Views 0 comment Print

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.

Unjustified Property Tax Demand Pre-Occupancy Certificate: Applied to Completed Building, Not Vacant Land

December 21, 2023 858 Views 0 comment Print

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.

BBMP directed to digitize Khata to avoid issuance of Katha in respect of one property to two different person

December 21, 2023 762 Views 0 comment Print

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.

No separate notification necessary for application of DTAA’s provisions

December 20, 2023 1335 Views 0 comment Print

Explore the Apollo Tyres Ltd. vs CIT case where issues arise regarding the applicability of DTAA provisions without a new notification.

HC directed ICAI to grant membership to CA Student who pursued multiple courses during CA Studies

December 16, 2023 39675 Views 2 comments Print

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.

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