Courts: Karnataka High Court
1,388 articlesIncome Tax

Income Tax
FIR can’t be registered against Income Tax officials for any act done in good faith
Income Tax

Income Tax
TDS not deductible if payees were not identified
Income Tax

Income Tax
Expenditure incurred for earning income is deductible u/s 57(iii) despite no earning
Income Tax

Income Tax
Minimum Area of one acre of land for Section 80IB (10)- HC explains
Excise Duty

Excise Duty
No cenvat credit on catering service availed by assessee-employer to provide food & beverages in factory canteen
Corporate Law

Corporate Law
HC expunges adverse remarks made by Customs Commissioner against an Advocate
Income Tax

Income Tax
Concluded assessment/ reassessment cannot be disturbed if no incriminating material found during search
Goods and Services Tax

Goods and Services Tax
Proper classification of tariff entry of manufactured sand depends on common parlance//popular meaning test
Corporate Law

Corporate Law
Section 50(2)/(3) Summons under PMLA, 2002 cannot be quashed in Writ proceedings
Income Tax

Income Tax
Condonation of delay in filing ITR allowed as delay caused due to ‘genuine hardship’
Income Tax

Income Tax
Deduction allowable on loss suffered by assessee on Foreign Exchange Fluctuation Loss
Company Law

Company Law
HC asks govt to keep vigil on ‘Rising Frauds in Aadhaar Enrollment’
Service Tax

Service Tax
Period of limitation not applicable on service tax paid under mistaken notion
Income Tax

Income Tax
