Courts: Karnataka High Court
Find latest Karnataka High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
Sec. 271B No penalty on club having bonafide belief of mutuality
Penalty U/S 271(1) (C) Not Maintainable In Absence Of Proper Notice
Penalty proceedings invalid if notice issued without mind application
Rectification application can be filed,claiming benefit of a subsequent Judgement,even assessments were completed
No addition u/s 41(1) for unclaimed stale Drafts / Pay Orders if liability to pay back not ceased
Transfer of shares of loss-making company by shareholder-company to its subsidiary not hit by section 79
Amendment to Section 35F of CEA, 1944 are Constitutional: HC
TDS Provision is applicable only when payment is made in ‘monetary terms’
Karnataka HC directs CBDT to Consider representation on Tax Audit/ ITR Due Date Extension
A liaison office of a foreign co identifying suppliers/ material is not a permanent establishment under Article 5 of India-USA DTAA
Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment
Purchases of materials from a person other than the customer is not a works contract –TDS is not applicable
HC empowered to entertain writ petition beside alternate remedy of appeal in case of gross violation of natural justice
Capital gain benefit u/s 54F allowed even if construction of residential house not fully completed in 3 years
Karnataka High Court judgments and orders form an important source of judicial precedent on taxation, corporate and commercial law. This TaxGuru page brings together Karnataka High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, reassessment, deductions, tax demands, penalties and other legal disputes. Companies, taxpayers, Chartered Accountants, advocates and professionals can use this collection to research relevant judgments and follow developments affecting tax and business law. TaxGuru publishes recent and significant earlier Karnataka High Court decisions with case summaries and analysis of important legal principles. The dedicated category helps readers conveniently locate decisions and research taxation, corporate, commercial and regulatory issues considered by the Karnataka High Court.
