Courts: Karnataka High Court
1,388 articlesIncome Tax
Income Tax
Appeal not maintainable before HC if tax effect is less than Rs. 10 lakhs
Company Law
Company Law
Company Law – Application under s. 543 cannot be made in vague terms & to conduct a roving enquiry
Excise Duty
Excise Duty
No Criminal Prosecution if demand itself been set aside
Income Tax
Income Tax
Commissioner cannot cancel exemption certificate granted u/s. 80G without Show Cause Notice
Income Tax
Income Tax
Reopening for lack of price transparency & requirement of price adjustment in ALP valid
Income Tax
Income Tax
Notional loss can be claimed in case of computation of income on notional basis
Income Tax
Income Tax
HC lay down principles for levying penalty u/s 271(1)(c)
Company Law
Company Law
Non-appearance by company in winding up proceeding could not be construed as mala fide and intentional
Company Law
Company Law
HC orders windup on failure of company to reply notice & pay its admitted liability
Company Law
Company Law
Dishonor of cheques given in settlement of admitted debt may lead to winding up of company
Income Tax
Income Tax
Appeal not maintainable if revenue involved is less then limit prescribed by CBDT Circular
Income Tax
Income Tax
Amalgamation not comes within scope of transfer u/s. 2(47)
Income Tax
Income Tax
Deduction u/s. 54 / 54EC cannot be denied for investment in joint names
Company Law
Company Law
