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Karnataka High Court Case Commentaries

Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise

Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise

Date: Jul 3, 2015
Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise Introduction The case of Madras Cements Limited v. Additional Commissioner Of...
Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax

Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax

Date: Jul 2, 2015
Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax Introduction The case of N. Govindaraju v. Income Tax was adjudicated by the Karnataka High...
Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India

Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India

Date: Jun 13, 2015
Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India Introduction The case of TVS Motor Co. Ltd. v. Union Of India was adjudicated by the...
Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax

Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax

Date: Jun 10, 2015
Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax Introduction The case of P.M. Abdulla v. Income Tax delivered by the Karnataka High Court on June...
Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P

Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P

Date: Jun 10, 2015
Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P Introduction The case of Guttigedarara Credit Co-Operative Society Limited v. Income Tax...
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Date: Apr 30, 2015
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J. Introduction The case of Sri. Jaware Gowda And Another v. Sri. Basavaraju N.J....
Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision

Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision

Date: Apr 14, 2015
Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision Introduction The case of Sri S.N. Gangadharaiah, K.A.S., v. The State Of Karnataka adjudicated by the...
Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited

Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited

Date: Apr 2, 2015
Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited Introduction The case of The Commissioner Of...
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

Date: Mar 26, 2015
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act Introduction The case of Wipro Ltd. v. Deputy Commissioner Of Income-Tax (And...
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Date: Mar 4, 2015
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd. Introduction The case of...
Mandate for Timely Payment of Revised UGC Pay Scales: Shankar N. Holihosur v. State Of Karnataka

Mandate for Timely Payment of Revised UGC Pay Scales: Shankar N. Holihosur v. State Of Karnataka

Date: Feb 6, 2015
Mandate for Timely Payment of Revised UGC Pay Scales Shankar N. Holihosur v. State Of Karnataka Court: Karnataka High Court Date: February 5, 2015 Introduction The case of Shankar N. Holihosur v....
Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore

Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore

Date: Oct 21, 2014
Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore Introduction The case of M/S. Tata Elxsi...
Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption

Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption

Date: Oct 16, 2014
Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption Introduction The case of Commissioner Of Income-Tax v. Karnataka Lingayat Education Society (KLE Society)...
Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax

Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax

Date: Oct 11, 2014
Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax 1. Introduction The case of C.N. Anantharam v. Assistant Commissioner Of...
Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma

Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma

Date: Sep 6, 2014
Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma Introduction The case of Smt. Shakunthalamma And Others v. Smt. Kanthamma And Others adjudicated by the...
Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis

Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis

Date: Aug 15, 2014
Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis Introduction The case of Bharti Airtel Ltd. v. Vodafone Essar South Ltd.,...
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Date: Aug 7, 2014
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka Introduction The case of The Executive Engineer, KPTCL, Chitradurga And Another v. Doddakka...
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Date: Aug 6, 2014
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax 1. Introduction The case of Asia Power Projects P. Ltd. (Formerly Known As...
Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims

Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims

Date: Aug 1, 2014
Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims Introduction The case of State Of Karnataka, By Its Secretary, Department Of Finance v. M/S. Centum Industries Private...
Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis

Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis

Date: Jul 31, 2014
Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis Introduction The case of The Commissioner Of Central Excise Service Tax v. M/S. Fosroc Chemicals (India) Pvt. Ltd....
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