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Karnataka High Court

BBMP directed to digitize Khata to avoid issuance of Katha in respect of one property to two different person

December 21, 2023 810 Views 0 comment Print

Karnataka High Court held that Bruhat Bengaluru Mahanagara Palike (BBMP) should formulate a suitable mechanism to digitize Khata / Katha certificates so as to avoid situations like issuance of Katha in respect of one same property to two different person.

No separate notification necessary for application of DTAA’s provisions

December 20, 2023 1341 Views 0 comment Print

Explore the Apollo Tyres Ltd. vs CIT case where issues arise regarding the applicability of DTAA provisions without a new notification.

HC directed ICAI to grant membership to CA Student who pursued multiple courses during CA Studies

December 16, 2023 40059 Views 2 comments Print

Since on every occasion the student had diligently sought permission from the Respondent to pursue the course and on every occasion, the student had been permitted to pursue the course. When time came to register her as a Member of the Council to practice as a Chartered Accountant, the Respondent wanted to put the clock back by four years tinkering with the permissions that were already granted from time to time, therefore, High Court issued a mandamus to ICAI to consider addressing the grievance of Petitioner in accordance with law and enrolling her as a Member of the Institute bearing in mind the  observations made in the course of the order.

Additions Unsustainable if identity & credit worthiness of investors established

October 30, 2023 324 Views 0 comment Print

Karnataka High Court upholds the ITAT’s decision to delete additions made by Revenue concerning undisclosed income from investments in shell companies.

Income Tax on Loan Waiver Benefits: Analysis of Karnataka HC judgment

October 15, 2023 4077 Views 0 comment Print

Learn about taxation of loan waiver benefits under Section 28(iv) of I.T. Act. Explore a Karnataka High Court case, recent amendments, and key judgments.

KVAT: Prime Location Charges/Floor Rise Charges not includible in Taxable Service

October 7, 2023 510 Views 0 comment Print

Karnataka High Court’s ruling on Prime Location Charges (PLC) and Floor Rise Charges (FRC) under KVAT Act, their exemption from tax, and implications. Learn more.

When fresh assessment is barred no further demand for recovery is possible

September 15, 2023 903 Views 0 comment Print

Karnataka High Court held that even if the tax paid is found to be less than that payable, no further demand can be made for recovery of the balance amount when a fresh assessment is barred.

Omission of Accountant General Report in Property Tax Demand Breaches Natural Justice

August 22, 2023 771 Views 0 comment Print

Karnataka High Court held that BBMP demanded the property tax based on Accountant General report. However the same was not provided to the petitioner. Accordingly, non-provision of Accountant General report amounts to violation of principles of natural justice.

Writ petition u/s 482 of Cr. P.C. in illegal excavation/ transportation of iron ore dismissed

August 16, 2023 828 Views 0 comment Print

Karnataka High Court dismissed the writ petition in case of illegal excavation/ transportation of iron ore as discretionary jurisdiction under section 482 of Cr. P.C. cannot be exercised.

VAT not leviable on mere deployment of ATM for providing ATM management service to bank

August 8, 2023 354 Views 0 comment Print

Karnataka High Court held that deployment of ATM and other assets, without transfer of possession and effective control, for provision of ATM management service to banks is outside the purview of Value Added Tax.

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