Courts: Karnataka High Court
1,388 articlesService Tax

Service Tax
Cenvat credit available on transportation charges incurred towards outward transportation of goods from factory gate
Goods and Services Tax

Goods and Services Tax
Where assessee entered into agreement with its clients for development of software and agreed to give up all rights and claims of software to be developed, such contract was not for sale of any software but contract for service simplicitor
Service Tax

Service Tax
Transportation service provided to employees to reach factory premises from home is Input service
Excise Duty

Excise Duty
Assessee eligible for refund of duty paid on inputs used in manufacture of exported goods
Service Tax

Service Tax
There is no restrictions under rule 7 of Cenvat Credit Rules in limiting distribution of service tax credit made in respect of one unit solely on ground that services are used in respect of another unit
Excise Duty

Excise Duty
Duty / Tax wrongly paid at insistence of Department is eligible as CENVAT credit
Income Tax

Income Tax
Lifting of Corporate Veil to tax sale of Foreign Company shares by one Non-Resident to another Non-Resident if Foreign Co holds shares in Indian Company
Income Tax

Income Tax
Assessee can claim deduction for provision for warranty if it was not a contingent liability
Income Tax

Income Tax
Employee opting for voluntary retirement scheme has no right to withdraw
Income Tax

Income Tax
Whether AO can deny exemption u/s 80IB(10) without commenting on assessee’s claim
Income Tax

Income Tax
MAT credit to be first adjusted and then TDS and prepaid taxes should be set off against the total tax liability and the assessee is not entitled to interest under s 244A against the MAT credit
Income Tax

Income Tax
Declaration U/s. 158A not provide any immunity from payment of tax due
Income Tax

Income Tax
S. 54 benefit cannot be denied merely because assessee purchases 2 house units
Goods and Services Tax

Goods and Services Tax
