![Marketing & Technical Support Services to Foreign Group Company Qualify as Export of Services, Not ‘Intermediary Services’: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/500x300_2115670-marketing-technical-support-services-foreign-group-company-qualify-export-services-not-intermediary-services-karnataka-hc-taxscan.webp "Marketing & Technical Support Services to Foreign Group Company Qualify as Export of Services, Not ‘Intermediary Services’: Karnataka HC [Read Order]")
Marketing & Technical Support Services to Foreign Group Company Qualify as Export of Services, Not ‘Intermediary Services’: Karnataka HC [Read Order]
In a recent ruling, the Karnataka High Court held that marketing support services and technical support services provided by an Indian company to...
![Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115573-clinical-trial-services-foreign-clients-qualify-export-services-karnataka-hc-gst-demand-taxscan.webp "Clinical Trial Services to Foreign Clients Qualify as Export of Services: Karnataka HC Quashes GST Demand [Read Order]")
![GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/29/250x150_2115584-gst-cannot-be-levied-on-data-management-services-provided-to-foreign-affiliate-karnataka-hc-taxscan.webp "GST cannot be Levied on Data Management Services Provided to Foreign Affiliate: Karnataka HC [Read Order]")
![Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/250x150_2115105-liquidated-damages-for-breach-of-contract-not-taxable-under-gst-karnataka-hc-orders-refund-of-rs-5-crore-paid-under-protest-taxscan.webp "Liquidated Damages for Breach of Contract Not Taxable under GST: Karnataka HC Orders Refund of Rs. 5 Crore Paid under Protest [Read Order]")
![Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/250x150_2114847-karnataka-hc-directs-dgft-reconsider-duty-credit-scrip-claim-taxscan.webp "Karnataka HC Directs DGFT to Reconsider Duty Credit Scrip Claim above ₹1 Cr under Incremental Export Incentivisation Scheme [Read Order]")
COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]
The Karnataka High Court has upheld a preventive detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA), refusing to interfere...
![COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114761-karnataka-hc-habeas-corpus-plea-gold-smuggling-cofeposa-detention-gold-smuggling-case-taxscan.webp "COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]")
Schedule I of IBBI Regulations Only ‘Ordinarily’ Applies, Liquidator May Set Stricter Auction Terms: Karnataka HC Upholds EMD Forfeiture
The Karnataka High Court in a recent case has held that Schedule I of the IBBI (Liquidation Process) Regulations, 2016, applies only “ordinarily,” and does not prevent a liquidator from prescribing...
Bidder's Refusal to Accept LOI Triggers Valid Forfeiture of Earnest Money: Karnataka HC Sets Aside Refund of ₹70 lakh [Read Order]
The Karnataka High Court has upheld the liquidator’s power to forfeit the Earnest Money Deposit (EMD) and Participation Deposit Money (PDM) after the successful bidder refused to accept the Letter...
![Bidders Refusal to Accept LOI Triggers Valid Forfeiture of Earnest Money: Karnataka HC Sets Aside Refund of ₹70 lakh [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113282-accept-loi-triggers-valid-forfeiture-earnest-money-karnataka-hc-sets-aside-refund-taxscan.webp "Bidders Refusal to Accept LOI Triggers Valid Forfeiture of Earnest Money: Karnataka HC Sets Aside Refund of ₹70 lakh [Read Order]")
Customs Duty Exemption Denied for Misrepresentation and Only 5.18% Value Addition: Karnataka HC Sets Aside CEGAT Order [Read Order]
The Karnataka High Court has set aside the order of the Customs, Excise and Gold Appellate Tribunal (CEGAT), holding that the benefit of duty exemption could not be granted where the value addition...
![Customs Duty Exemption Denied for Misrepresentation and Only 5.18% Value Addition: Karnataka HC Sets Aside CEGAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113015-customs-duty-exemption-misrepresentation-value-addition-karnataka-hc-cegat-order-taxscan.webp "Customs Duty Exemption Denied for Misrepresentation and Only 5.18% Value Addition: Karnataka HC Sets Aside CEGAT Order [Read Order]")
Erroneous TDS Paid under Income Tax Due to Ignorance of Earlier Deduction Cannot be Retained by Revenue: Karnataka HC [Read Order]
The Karnataka High Court has condoned the delay in a 60‑year‑old farmer’s application seeking a refund of tax deducted at source (TDS), holding that an erroneous TDS paid under the Income Tax Act...
![Erroneous TDS Paid under Income Tax Due to Ignorance of Earlier Deduction Cannot be Retained by Revenue: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112635-erroneous-tds-paid-under-income-tax-due-t-ignorance-earlier-deduction-cannot-retained-revenue-karnataka-hc-taxscan.webp "Erroneous TDS Paid under Income Tax Due to Ignorance of Earlier Deduction Cannot be Retained by Revenue: Karnataka HC [Read Order]")
Revisional Authority u/s 264 of Income tax cannot Dismiss Petition after Condoning Delay: Karnataka HC Remands Matter for Reconsideration [Read Order]
The Karnataka High Court in a recent case set aside the order of the Revisional Authority under Section 264 of the Income Tax Act, 1961, which had dismissed the assessee’s revision petition despite...
![Revisional Authority u/s 264 of Income tax cannot Dismiss Petition after Condoning Delay: Karnataka HC Remands Matter for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111696-revisional-authority-264-income-tax-cannot-dismiss-petition-condoning-delay-karnataka-hc-remands-matter-reconsideration-taxscan.webp "Revisional Authority u/s 264 of Income tax cannot Dismiss Petition after Condoning Delay: Karnataka HC Remands Matter for Reconsideration [Read Order]")
Karnataka HC Rejects HDFC’s Claim to Arbitral Award for Refunding ₹19L Security Deposit due to Limitation [Read Order]
The Karnataka HighCourt recently set aside an arbitral award that had directed the appellant to refund a security deposit of ₹19,30,000 to HDFC Bank Ltd., holding that the bank’s claim was barred by...
![Karnataka HC Rejects HDFC’s Claim to Arbitral Award for Refunding ₹19L Security Deposit due to Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111331-karnataka-hc-rejects-hdfcs-claim-arbitral-award-refunding-19l-security-deposit-due-limitation-taxscan.webp "Karnataka HC Rejects HDFC’s Claim to Arbitral Award for Refunding ₹19L Security Deposit due to Limitation [Read Order]")