Courts: Karnataka High Court
1,388 articlesExcise Duty

Excise Duty
Cenvat claim cannot be denied on goods destroyed in fire merely because Insurance company paid for that inclusive of excise duty
Income Tax

Income Tax
Payment under inter-linked contracts for manufacturing attracts TDS u/s 194C
Income Tax

Income Tax
Exemption u/s. 54 in respect of more than one residential flat acquired by assessee under joint development agreement with builder
Income Tax

Income Tax
Property license fees is income from other sources and can not be treated as income from house property
Income Tax

Income Tax
Notional Consideration U/s. 50C Eligible for Deduction U/s. 54F
Service Tax

Service Tax
Outward transportation of finished goods from the place of removal covered by definition of ‘input service’ upto 31.03.2008, service tax paid thereon eligible as CENVAT Credit
Goods and Services Tax

Goods and Services Tax
Artificially Created Light Energy (ACLE) not goods, Consequently there is no sale of goods
Income Tax

Income Tax
Penalty u/s 271C not leviable when assessee misconstrued provisions
Income Tax

Income Tax
Benefit of rebate u/s 88E is available to assessee in MAT Assessment on book profits u/s 115JB
Income Tax

Income Tax
Carrying charitable activities through other trust is to be treated as fulfillment of trust objects
Income Tax

Income Tax
Waiver of unsecured loan is a capital receipt non chargeable to tax
Income Tax

Income Tax
Revisional Authority have no jurisdiction to initiate proceedings u/s. 263
Service Tax

Service Tax
Any service used by manufacturer directly or indirectly in or in relation to manufacture of final products constitutes input service
Service Tax

Service Tax
