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Justice H.T. Narendra Prasad

Average Income - ITR Filed - Karnataka HC - taxscan
Average Income to be Considered when Variations detected in ITR Filed by Claimant: Karnataka HC [Read Order]
March 27, 2024
Karnataka High Court - Interest- on Non-Performing Assets - Taxable Income-Taxscan
Karnataka High Court deletes Interest accrued on Non-Performing Assets from Computation of Taxable Income [Read Judgment]
November 25, 2020
Mere inadequacy - enquiry - sufficiency - material - record - ground - invoke Revisional Powers - Karnataka High court - Taxscan
Mere inadequacy of an enquiry or insufficiency of material on record can’t be a ground to invoke Revisional Powers: Karnataka HC [Read Judgment]
October 28, 2020
Transfer of intangible assets - valuable consideration - allotment shares - entitled depreciation - Karnataka High court - Taxscan
Transfer of Intangible Assets for a valuable consideration by way of allotment of Shares is entitled to Depreciation: Karnataka HC [Read Judgment]
October 27, 2020
ITAT - Intel - rate acquisition - capital gains - Taxscan
ITAT rightly computed the capital gains by adopting the rate of acquisition at Rs.200: Karnataka HC grants relief to Intel [Read Judgment]
October 15, 2020
Refund - Interest due - revenue - Interest - Syndicate Bank - Taxscan
If Refund doesn’t include Interest due payable on the amount refunded, the revenue would be liable to pay Interest on shortfall: Karnataka HC grants relief to Syndicate Bank
October 14, 2020
asset - enduring benefit - business - taxscan
Assets brought into existence for enduring benefit of business to be treated as Capital Expenditure & not Revenue Expenditure: Karnataka HC
September 4, 2020
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