Courts: Karnataka High Court
1,388 articlesIncome Tax
Income Tax
Section 194C of Income-tax Act does not stipulate existence of a written contract as a condition precedent for payment of TDS
Income Tax
Income Tax
Section 37(1) of Income-tax Act – Expenditure incurred for imparting technical know-how to assessee’s personnel has to be deducted under section 37(1) and it does not fall under section 35AB
Service Tax
Service Tax
Maa Communications Bozell Ltd. Vs. Commissioner of Service Tax, Bangalore
Income Tax
Income Tax
Activity of procuring customers for foreign principal cannot be brought within scope of definition of `C&F Agent’ u/s 65(25) of Finance Act, 1994
Excise Duty
Excise Duty
100% EOU is entitled to benefit of refund of Cenvat Credit under rule 5 of Cenvat Credit Rules, even if the final products are exempted
Service Tax
Service Tax
CESTAT not right in holding that service provided by a consignment agent not covered by sec. 65(25) of Finance Act
Income Tax
Income Tax
Technical assistance and technical know-how received by an Indian company from a foreign company for period November, 1998 to December, 2000 is neither taxable u/s 65(31) nor u/s 66A of the Finance Act, 1994
Service Tax
Service Tax
A Del Credere Agent is not liable to pay service tax in respect of service rendered by it prior to 16-6-2005
Income Tax
Income Tax
Doctrine of mutuality does not apply in case business activities of an assessee-firm is not restricted to partners only
Income Tax
Income Tax
Second hand machinery purchased for use as spare parts for existing old machineries has to be considered as an allowable expenditure on revenue side
Income Tax
Income Tax
Amount paid for compounding of offence not allowable u/s 37(1) of the Income Tax Act, 1961
Income Tax
Income Tax
If company constructed structure on shareholders land then rent there from will be taxable in the hand of company
Income Tax
Income Tax
The assessing authority cannot act on the dictates of the Commissioner to reopen the concluded assessment
Service Tax
Service Tax
