Karnataka High Court
Karnataka High Court,Karnataka HC,High Court of Karnataka, High Court of Mysore,Bangalore High Court
![Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090510-2062340-cestat-service-tax-demand-sbi-taxscan.webp "Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]")
Relief to SBI, Refund u/s 11B of Excise Act can be Claimed within One Year from Date of Payment: Karnataka HC [Read Order]
The High Court of Karnataka in ruling in favour of SBI has held that the refund under section 11B of Excise Act can be claimed within one...
![Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090501-income-tax-dept-income-tax-provision-for-discount-karnataka-hc-taxsacna.webp "Provision for discount once accepted by Income Tax Dept as an allowable expense cannot be changed later: Karnataka HC rules in favour of LTI Mindtree Ltd. [Read Order]")
![Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/250x150_2088666-software-hardware-india-uk-dtaa-karnataka-hc-revenue-appeal-taxscan.webp "Payments for Software Licenses, Hardware, and Support Services not Royalty under India-UK DTAA: Karnataka HC dismisses Revenue’s appeal [Read Order]")
![Refund Sought for Differential GST Paid on Works Contracts Executed under VAT Regime: Karnataka HC Allows Reimbursement to Mycon Constructions [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2088133-karnataka-high-court-vat-regime-gst-paid-taxscan.webp "Refund Sought for Differential GST Paid on Works Contracts Executed under VAT Regime: Karnataka HC Allows Reimbursement to Mycon Constructions [Read Order]")
![Flipkart Wins Big: Karnataka HC Orders ₹16.11 Cr ITC Pre-Deposit Made Before 2020 to Be Refunded in Cash with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/250x150_2088041-flipkart-wins-big-karnataka-hc-itc-itc-pre-deposit-taxscan.webp "Flipkart Wins Big: Karnataka HC Orders ₹16.11 Cr ITC Pre-Deposit Made Before 2020 to Be Refunded in Cash with Interest [Read Order]")
₹7 Crore Share Sale Treated as Unexplained Cash Credit u/s 68: Karnataka HC Upholds ITAT Decision, Finds Transactions Genuine [Read Order]
The High Court of Karnataka, dismissed the Revenue’s appeal and upheld the Income Tax Appellate Tribunal (ITAT) decision, holding that the ₹7 crore share sale treated as unexplained cash credit...
![₹7 Crore Share Sale Treated as Unexplained Cash Credit u/s 68: Karnataka HC Upholds ITAT Decision, Finds Transactions Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087379-2076419-itat-itat-deletes-unexplained-cash-credit-unexplained-cash-credit-taxscan.webp "₹7 Crore Share Sale Treated as Unexplained Cash Credit u/s 68: Karnataka HC Upholds ITAT Decision, Finds Transactions Genuine [Read Order]")
AO's Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai, held that ad hoc income tax additions made on purchases and expenses cannot be sustained in the absence of any defects in the assessee’s audited books...
![AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085900-income-tax-addition-taxscan.webp "AOs Estimation Approach Invalid When Books Accepted: ITAT Deletes Ad Hoc Income Tax Additions on Purchases and Expenses [Read Order]")
Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]
In a recent case, the Karnataka High Court upheld the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruling in favour of J K Tyre Industries and section 12B of Central Excise Act, 1944...
![Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085647-section-12b-central-excise-act-rule-7-in-applicable-provisional-assessment-karnataka-hc-cestat-j-k-tyre-industries-taxscan.webp "Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made: Karnataka HC upholds CESTAT ruling in favour of J K Tyre Industries [Read Order]")
Karnataka HC upholds ITAT ruling Classifying Toyota Tsusho India Pvt ltd as Not a Wholesale Trader [Read Order]
The Karnataka High Court upheld the Income Tax Appellate Tribunal (ITAT) ruling, classifying Toyota Tsusho India Pvt Ltd as not a wholesale trader. It observed that there is no cavil that the...
![Karnataka HC upholds ITAT ruling Classifying Toyota Tsusho India Pvt ltd as Not a Wholesale Trader [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085642-karnataka-high-court-karnataka-hc-upholds-itat-ruling-toyota-tsusho-india-pvt-ltd-taxscan.webp "Karnataka HC upholds ITAT ruling Classifying Toyota Tsusho India Pvt ltd as Not a Wholesale Trader [Read Order]")
Draft Assessment Order Mandatory u/s 144C of Income Tax Act for ALP Variation : Karnataka HC Upholds ITAT Decision Declaring Order Void [Read Order]
The High Court of Karnataka, upheld the Income Tax Appellate Tribunal (ITAT ) decision declaring the order dated 22.11.2016 void, holding that a Draft Assessment Order under Section 144C of the...
![Draft Assessment Order Mandatory u/s 144C of Income Tax Act for ALP Variation : Karnataka HC Upholds ITAT Decision Declaring Order Void [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085191-draft-assessment-order.webp "Draft Assessment Order Mandatory u/s 144C of Income Tax Act for ALP Variation : Karnataka HC Upholds ITAT Decision Declaring Order Void [Read Order]")
Clandestine Removal Issues not Maintainable u/s 35-L: Supreme Court invokes Extraordinary Jurisdiction, Sets aside HC’s 10 year Old Order [Read Order]
The Supreme Court has clarified that appeals involving issues of clandestine removal of manufactured goods are not maintainable under Section 35-L of the Central Excise Act, 1944. The court, while...
![Clandestine Removal Issues not Maintainable u/s 35-L: Supreme Court invokes Extraordinary Jurisdiction, Sets aside HC’s 10 year Old Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084913-clandestine-removal-supreme-court-taxscan.webp "Clandestine Removal Issues not Maintainable u/s 35-L: Supreme Court invokes Extraordinary Jurisdiction, Sets aside HC’s 10 year Old Order [Read Order]")
Turnover and size have Impact on comparability: Karnataka HC Upholds exclusion of Infosys & TCS Citing size & turnover [Read Order]
In a recent case, the Karnataka High Court upheld the exclusion made on Infosysy & TCS while considering the comparable holding that turnover and size have impact on comparability ...
![Turnover and size have Impact on comparability: Karnataka HC Upholds exclusion of Infosys & TCS Citing size & turnover [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081630-karnataka-hc-infosys-tcs-citing-karnataka-hc-upholds-exclusion-of-infosys-tcs-citing-taxscan.webp "Turnover and size have Impact on comparability: Karnataka HC Upholds exclusion of Infosys & TCS Citing size & turnover [Read Order]")