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As per Section 131(1) the jurisdictional AO was supposed to issue the summons, however in the present case the summons has been issued by Deputy Director of Income Tax Unit-2(3), who is not having jurisdiction.
Partha Pratim Ghosh Vs The Income Tax Department
(2022) TaxCorp(LJ) 30278 (HC-KARNATKATA)
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The delay in filing the return of income was not willful but occurred on account of financial hardships.
Manyata Projects (P) Ltd Vs The Income Tax Department By its Income Tax Officer
(2022) TaxCorp(LJ) 30270 (HC-KARNATKATA)
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Liability to deduct tax at source under Section 201 only arises when it is required to be deducted under the provisions of the Act.
Special Tahsildar Land Acquisition (General) Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30236 (HC-KARNATKATA) · Section 201(1A)
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Software will be written in binary code and it is intangible and can be used only when loaded onto a compatible hardware, thus hardware becomes an integral part of the exported commodity.
Subex Limited Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 30106 (HC-KARNATKATA)
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Revenue is liable to pay refund of Rs.21.48 Lacs to Assessee along with the applicable interest and allows Assessee’s petition.
M. Tech Holdings PTE Limited Vs THE ASSISTANT DIRECTOR OF INCOME TAX
(2022) TaxCorp(LJ) 30062 (HC-KARNATKATA)
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The notice issued to Assessee under Section 148 and the corrigendum issued thereafter were both time barred since issued after the period of six years from the end of relevant AY.
INFINEON TECHNOLOGIES AG Vs DEPUTY COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 29890 (HC-KARNATKATA)
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The appeals are non-maintainable on the basis that the impugned orders were order of discharge which could only be subjected to revisionary proceedings under Section 397(1) of Cr.P.C.
Lokmanya Multipurpose Co-Op Society Ltd Vs THE INCOME TAX DEPARTMENT
(2022) TaxCorp(LJ) 29855 (HC-KARNATKATA) · Section 276CC
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ITAT’s order upholding levy of wealth tax is not sustainable where possession of properties assessed to wealth tax was transferred to another entity with which assessee entered into a development agreement.
M/S. NOORANI PROPERTIES (P) LTD Vs THE COMMISSIONER OF WEALTH TAX
(2022) TaxCorp(LJ) 29705 (HC-KARNATKATA)
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It would be incongruous to construe sub -clause (vi) of section 2 (19AA) as to mean a running unit.
KBD Sugars And Distilleries Ltd Vs THE COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 29670 (HC-KARNATKATA)
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Having taken a specific stand before the ITAT that the Contracts is a composite one, the Revenue cannot be permitted to take a contradictory stand before this Court.
Bangalore Metro Rail Corporation Limited Vs THE COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 29649 (HC-KARNATKATA) · Section 194J
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Finding under Section 195 is tentative and even if Revenue orders that no deduction of tax be made, the question of taxability of recipient still remains to be decided.
Flipkart Internet Private Limited Vs THE DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29524 (HC-KARNATKATA)
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Until and unless it is determined that the unaccounted transactions unearthed during search were liable for payment of tax, penalty or interest, no prosecution could be launched on the ground of attempt to evade such tax, penalty or interest.
D K Shivakumar Vs ASSISTANT/DEPUTY DIRECTOR OF INCOME-TAX
(2022) TaxCorp(LJ) 29468 (HC-KARNATKATA)
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Language in Secs. 194C/J/H/I mandates deduction of tax at source by a person who makes the payment.
Toyota Kirloskar Motor (P) Ltd Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 29451 (HC-KARNATKATA)
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The order passed by Tribunal is bereft of any reasoning and suffers from the vice of non-application of mind. The Tribunal which is a final fact finding authority has to assign reasons in support of its decision.
GMR Sports Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29397 (HC-KARNATKATA)
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Since the provision was either not unworkable nor was inconsistent with other provisions of the Act, therefore applying principle of reading down merely on the basis of hardship or equity are not relevant in the interpretation of the law relating to taxation.
A. Kowsalya Bai Vs UNION OF INDIA
(2022) TaxCorp(LJ) 29396 (HC-KARNATKATA) · Sections 206AA, 139A
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There should be no impediment to the appellate Tribunal to consider the petitioners’ grounds even as regards the Rate.
Palmer Investment Group Limited Vs THE DEPUTY COMMISIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29354 (HC-KARNATKATA)
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In view the fact that material on the basis of which order has been passed was not furnished to the appellant at any point, the order passed by Tribunal is certainly violative of principles of natural justice and fair play.
Google India Private Ltd Vs THE COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 29309 (HC-KARNATKATA)
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Since the assessee received inputs from its customers, it was not engaged in original work, to be characterized either as ‘computer software’ or as a ‘IT enabled service provider under engineering and design’.
Marmon Food and Beverage Technologies India (P) Ltd Vs THE INCOME TAX OFFICER
(2022) TaxCorp(LJ) 29293 (HC-KARNATKATA)
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If there is a benefit conferred by legislation, the said benefit being legislative object, there would be a presumption that such a legislation would operate with retrospective effect by giving a purposive construction.
Texas Instruments India Pvt. Ltd Vs THE COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 29289 (HC-KARNATKATA) · Section 80JJAA
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If one more opportunity is granted to Assessee and the compounding of offence is permitted, no prejudice would cause to the Revenue.
Nasiruddin Vs PRINCIPAL DIRECTOR OF INCOME TAX
(2022) TaxCorp(LJ) 29156 (HC-KARNATKATA)
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