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Karnataka High Court

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

March 14, 2025 1830 Views 0 comment Print

Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year.

Interest & Other Income Attributable to Business eligible for Section 80P(2)(a)(i) Deduction

March 6, 2025 930 Views 0 comment Print

Karnataka HC remands Lalitamba Pattina Souharda Sahakari Niyamita’s case to AO, questioning denial of Section 80P deduction on interest income. Read details.

Sales tax leviable on transfer of Set Top Boxes to subscribers: Karnataka HC

February 26, 2025 621 Views 0 comment Print

Karnataka High Court held that transfer of Set Top Boxes to subscribers amounts to sale within the definition of section 2(29)(d) of the Karnataka Value Added Tax Act, 2003 and hence sales tax leviable on the same.

Credit Notes Not Mandatory for Claiming GST Refund on Cancelled Contract: Karnataka HC

February 26, 2025 1446 Views 0 comment Print

Karnataka HC rules that GST refund is valid for advance payments on cancelled contracts. Credit notes from the supplier are not mandatory for claiming a refund.

Section 50C Applies to Land Transfers, Not Land Rights: Karnataka HC

February 23, 2025 3258 Views 0 comment Print

Karnataka High Court ruled on V.S. Chandrashekar vs. ACIT regarding tax treatment of land transactions, applicability of Section 50C, and capital gains classification.

No TDS on Payments to Non-Residents for Social Media Ads: Karnataka HC

February 22, 2025 1503 Views 0 comment Print

Karnataka High Court held that TDS is not deductible on payment to non-residents for advertisements in several social medias like Facebook, Amazon Web Services and Rocket Science Group. Accordingly, appeals are dismissed.

Grant Final Opportunity for Convict in NI Act Sec. 138 Offense: Karnataka HC

February 22, 2025 567 Views 0 comment Print

Karnataka High Court held that accused convicted for the offence punishable under section 138 of the Negotiable Instruments Act to grant final opportunity to cross-examine complainant on deposit of 50% of the fine amount before trial court.

Section 131 IT Act Empowers AO to Summon Documents as Civil Court: Karnataka HC

February 20, 2025 813 Views 0 comment Print

 Karnataka High Court dismisses Revenue’s appeal in PCIT Vs Ennoble Construction, ruling on transport creditors’ tax liability and evidentiary burden.

No Section 271C Penalty for Non-Deduction of TDS Due to Professional Advice: Karnataka HC

February 16, 2025 1569 Views 0 comment Print

Karnataka HC quashed penalty imposed under Section 201 of Income Tax Act for non-deduction of TDS on professional advice, citing specific legal provisions and case facts.

No Tax on Diesel Captive Generating under Karnataka Tax on Entry of Goods

February 16, 2025 1038 Views 0 comment Print

Karnataka High Court rules that diesel captive generating sets are exempt from entry tax under Section 11-A of KTEG Act, 1979. Advance ruling order set aside.

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