The main issue taken up by the appellant is that the notice issued under section 153C by the Deputy Commissioner of Income Tax (DCIT), Central Circle, Bengaluru are without jurisdiction and hence invalid thereby rendering all the subsequent proceedings void ab initio.
Bundl Technologies Private Limited Vs Union of India (Karnataka High Court) Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed Honorable Karnataka High Court (Karnataka HC) in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held […]
Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court) Karnataka High Court quashes Provisional Attachment of Bank Accounts under GST In the matter of Sterne India Pvt. Ltd. Vs Union of India and others, Writ Petition no. 12875/2020 vide its judgment dated 08.09.2021. Advocate for the Petitioner was Sh. Dharmendra Kumar Rana. GST […]
Southern Hills Developers Pvt. Ltd. Vs DCIT (Karnataka High Court) Facts- The Assessing Officer during assessment proceedings noted that the assessee has shown sales on the basis of the recognition of revenue from a project which was jointly executed with a partner. The Assessing Officer opined that finance charges claimed by the assessee were not […]
Assessee is engaged in the business of life insurance. AO completed the assessment treating the surplus under shareholders account as income from business and taxed at normal rates.
Wipro Limited Vs JCIT (Karnataka High Court) Karnataka High Court allowed the additional 3% interest on the delayed Income Tax Refund to Wipro ( Petitioner) from the Deputy Commissioner of Income Tax (DCIT) (Respondent). The Petitioner approached the Writ Court to challenge the order in which the Respondent, DCIT, denied additional 3 percent interest on […]
Malnad Projects Private Limited Vs Union of India (Karnataka High Court) The subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in W.A.No.461/2020 (T-RES) between UNION OF INDIA AND OTHERS Vs. M/S AT AND S INDIA PVT. LTD., AND ANOTHER, disposed off on 1.4.2021 […]
Union of India Vs Bangalore Turf Club Limited (Karnataka High Court) Karnataka High Court Stays the Judgment of Single Judge in which he held that Goods and Service Tax (GST) cannot be levied on the entire bet amount received in the totalisator as it would take away the principle that tax can only be levied on […]
Sri Nanjundaiah Vs Union of India (Karnataka High Court) Sri Nanjundaiah (Petitioner), the founder of Kanva Souhardha Co-operative Credit Limited (Society) has filed the Bail Application in Special Criminal Case No.846/2020 registered by the Directorate of Enforcement (Respondent) for the offence punishable under Section 4 of the Prevention of Money Laundering Act, 2002 (PML Act). […]
Flipkart Internet Pvt Ltd Vs Competition Commission of India (Karnataka High Court) In the considered opinion of this Court, the CCI certainly have a jurisdiction to take appropriate steps to curb the anti competitive practices and a detailed mechanism is provided under the Act itself to ensure that no anti competitive practices are undertaken. The […]
