Courts: Karnataka High Court
1,388 articlesGoods and Services Tax

Goods and Services Tax
Proper Officer can possess Confiscated Goods if taxpayer opts not to pay tax payable, penalty & other charges
Income Tax

Income Tax
Section 40(a)(ia) not applies in respect of a claim for depreciation
Custom Duty

Custom Duty
Investigation cannot be concluded by officer who has not done personal hearing
Income Tax

Income Tax
Section 56(2)(vii)(c) not applicable to Receipt of bonus shares
Income Tax

Income Tax
No Section 56(2)(vii) addition for receipt of Bonus Share
Fema / RBI

Fema / RBI
HC rejects ex-minister’s plea in money-laundering case against prosecution & Attachment of Property
Income Tax

Income Tax
Bad debts for unrecoverable unforeseen Additional costs allowable
Corporate Law

Corporate Law
Person not charged of a predicate offence also come within the sweep of PML Act
Income Tax

Income Tax
AO not recorded satisfaction- Section 14A disallowance invalid
Goods and Services Tax

Goods and Services Tax
Rule 86A Department cannot block ITC for more than one year
Goods and Services Tax

Goods and Services Tax
Validity of Unloading of goods after expiry of E-way bill which reached destination before expiry of E-way Bill
Income Tax

Income Tax
Royalty paid for Licence to Manufacturing/Sale & Technical Know-How having enduring benefit is Capital Expense
Income Tax

Income Tax
Interest accrued on NPA not taxable in computation of Taxable Income of Bank
Income Tax

Income Tax
