Follow Us :

Karnataka High Court

Sales tax exemption via certificate from Commissioner of Tourism cannot be rescinded before expiry of eligibility period

July 6, 2023 498 Views 0 comment Print

Karnataka High Court held that exemption certificate from the Commissioner of Tourism, Government of Kerala exempting payment of sales tax is valid for 7 years and could not have been rescinded before the period of eligibility expired as it is sovereign assurance.

Exemption u/s 11 and 12 duly available in absence of violation of KEI (Prohibition of Capitation Fee) Act

July 6, 2023 450 Views 0 comment Print

Karnataka High Court held that AO based on incorrect assumption treated the money collected by the trust as capitation fee under the KEI (Prohibition of Capitation Fee) Act. In absence of any violation of KEI (Prohibition of Capitation Fee) Act, exemption u/s 11 and 12 of the Income Tax Act duly available.

Guidelines relating to tax on works contract executed prior and after 01.07.2017

July 1, 2023 375 Views 0 comment Print

Karnataka High Court provided guidelines relating to applicability of tax on works executed prior to 01.07.2017 and works executed after 01.07.2017 in case of where work contract is executed between the petitioners and the State/ other Government agencies.

Karnataka HC Directs Fresh Consideration of ITC Refund Claim Rejection

June 30, 2023 906 Views 0 comment Print

Delve into the Karnataka High Court’s ruling on the extended limitation period for ITC refund claims, where the case of Hutti Gold Mines Company Ltd. Vs Union of India was examined.

Direction to State & Govt Agencies given to calculate tax difference in works contract post-GST

June 30, 2023 1104 Views 0 comment Print

Karnataka High Court directed the State and Government Agencies to calculate ‘tax difference’ on balance works executed or to be executed after 01.07.2017. In nut-shell, court directed to determine the pre-GST and post-GST tax difference in case of works contract.

Absolute exemption u/s 94(1-A)(i) is available to education institution towards property tax

June 30, 2023 4362 Views 0 comment Print

Karnataka High Court held that exemption to an education institution with regard to payment of property tax is provided under section 94(1-A)(i) of the Karnataka Municipalities Act, 1964 and the said exemption is absolute.

Karnataka HC dismisses Petition to declare Section 16(4) of CGST/SGST Act as Unconstitutional

June 27, 2023 1794 Views 0 comment Print

The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.

Section 234E late fees not payable for any period prior to 01-06-2015

June 25, 2023 855 Views 0 comment Print

Karnataka High Court rules Section 234E demands for late TDS returns prior to 01-06-2015 as invalid, impacting implications for income tax proceedings under IBC. The question of constitutional validity of Section 234E remains open for future consideration.

Notice issued in the name of non-existing entity is liable to be set aside

June 25, 2023 327 Views 0 comment Print

Karnataka High Court held that notice issued in the name of non-existing entity as on the date of issuance of notice is liable to be set aside

HC directs dept to reconsider application under Karasamadhana Scheme

June 17, 2023 705 Views 0 comment Print

Karnataka High Court set aside the endorsement and directed the authority to reconsider the application under Karasamadhana Scheme

Search Post by Date
April 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930