Courts: Karnataka High Court
1,388 articlesIncome Tax
Income Tax
Sec. 271B No penalty on club having bonafide belief of mutuality
Income Tax
Income Tax
Penalty U/S 271(1) (C) Not Maintainable In Absence Of Proper Notice
Income Tax
Income Tax
Penalty proceedings invalid if notice issued without mind application
Goods and Services Tax
Goods and Services Tax
Rectification application can be filed,claiming benefit of a subsequent Judgement,even assessments were completed
Income Tax
Income Tax
No addition u/s 41(1) for unclaimed stale Drafts / Pay Orders if liability to pay back not ceased
Income Tax
Income Tax
Transfer of shares of loss-making company by shareholder-company to its subsidiary not hit by section 79
Excise Duty
Excise Duty
Amendment to Section 35F of CEA, 1944 are Constitutional: HC
Income Tax
Income Tax
TDS Provision is applicable only when payment is made in ‘monetary terms’
Income Tax
Income Tax
Karnataka HC directs CBDT to Consider representation on Tax Audit/ ITR Due Date Extension
Income Tax
Income Tax
A liaison office of a foreign co identifying suppliers/ material is not a permanent establishment under Article 5 of India-USA DTAA
Income Tax
Income Tax
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
Income Tax
Income Tax
Purchases of materials from a person other than the customer is not a works contract –TDS is not applicable
Income Tax
Income Tax
HC empowered to entertain writ petition beside alternate remedy of appeal in case of gross violation of natural justice
Income Tax
Income Tax
