Karnataka HC rules reassessment under Section 153A impermissible without incriminating evidence, upholding deletion of assessed income.
Karnataka HC rules refusal to pay maintenance unjustified in Shangrila Flat Owners Assn Vs Capt. Mohan Prabhu. Case highlights apartment owner obligations.
Karnataka HC rules that land sale value for tax should be based on the agreement date, not registration date, under Section 50C of the Income Tax Act.
Karnataka High Court held that passing of order on information procured from Stock Exchange and banks without furnishing the information to petitioner for their explanation is violative of principles of natural justice and hence set aside.
Karnataka High Court held that the practice of issuing a single, consolidated show cause notice under section 73 of the CGST Act for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents.
Karnataka High Court held that till disposal of the appeals filed by the Assessee, it is necessary to keep the penalty orders and notices in abeyance. Thus, demand notice kept in abeyance.
Karnataka High Court confirms that a reasonable time limit applies to Section 201 orders for non-residents if no specific time limit is prescribed by law, dismissing the CIT appeal.
Karnataka High Court held that deeming fiction under section 405 of the IPC would be attracted only when there is deduction made by the employer and not otherwise. In absence of deduction, the deeming fiction cannot be invoked nor could there be said to be an offence amounting to criminal breach of trust.
Karnataka High Court held that passing of order under section 201(1) and 201(1A) of the Income Tax Act beyond period of four year is barred by limitation. Accordingly, impugned order set aside.
Karnataka High Court directs reconsideration of Bosch Automotive input tax credit claim under GST. Case involves delayed ITC claims clarified by a CBIC circular.
