Courts: Karnataka High Court
1,388 articlesExcise Duty
Excise Duty
Prior to 17th March 2012 No liability to pay interest if credit wrongly taken reversed before utilization
Income Tax
Income Tax
I-T department filing appeals ‘mechanically’
Income Tax
Income Tax
S. 54F not require construction to complete within specified period
Income Tax
Income Tax
Right to use software in respect of copyrights falls within mischief of royalty
Income Tax
Income Tax
Prior to 1-4-2005, Balcony to be excluded in calculating built-up area for sec. 80-IB
Income Tax
Income Tax
Common area has to be excluded while computing built-up area for benefit u/s. 80-IB(10)
Income Tax
Income Tax
Lease Rent – Only Finance charge represents the revenue receipt
Income Tax
Income Tax
Merely because vehicles were used by lessees in their business, Assessee cannot be denied depreciation
Income Tax
Income Tax
AO justified in initiating reassessment proceedings based on order passed in TP proceedings in earlier A.Y.
Income Tax
Income Tax
Expenses related to STCG cannot be apportioned to LTCG
Income Tax
Income Tax
B/F business loss &unabsorbed depreciation should not be adjusted before computing deduction u/s. 10A
Income Tax
Income Tax
Payment under inter-linked contracts for manufacturing attracts TDS u/s 194C – Karnataka High court
Income Tax
Income Tax
Payment for shrink wrapped software/ off-the-shelf software amounts to ‘royalty’
Service Tax
Service Tax
