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Y.D. Nanje Gowda Vs. Union of India and anr.

Court : Karnataka

Reported in : ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

..... partition of family assets, as many times as possible so that neither the family nor the individual faces higher tax liability; (c) whether there is ancestral property or not, have the self-acquired property thrown into the family hotchpot, so that individual's income liable to higher tax rate is reduced and also liability arising due to clubbing of income under section 64 of the income-tax act, 1961, is avoided; and (d) retain the ancestral property as the property of joint family as otherwise the ..... property as well as the income from such property will be assessed in the hands of the members along with their individual incomes and wealth at a much higher rate. 3.24. ..... that the taxation law (amendment) act, 1970, and the finance (no.2) act, 1971, have plunged the leakage of tax through the device of throwing self-acquired property into the common hotchpot by and the income-tax act, 1961, the wealth-tax act, 1957, and the gift-tax act, 1958. ..... assessment year 1977-78, the petitioner in the status of an huf filed a return under the act before the wto, who by his order dated september 20, 1977, (exhibit-a) completed the assessment as on march 31, 1977, at rs .....

M/S Ballal Auto Agency Vs. Union of India

Court : Karnataka

..... and justice bhavan and others reported in ilr2013karnataka 569, while considering clauses (zzq) & (zzzh) and clause (zzzzu) of sub-section 105 of section 65 of the finance act, 1994, has held that parliament had the legislative competence to impose service tax on those transactions which are relatable to service rendered during the course of sale of land and buildings which is distinct 45 from the tax that is levied on the construction of flats and buildings which is a works contract. ..... hence, in the instant case, by virtue of the insertions of clauses zzzzv and zzzzw 44 to sub-section 105 of section 65 of the finance act, 1994, the parliament intends to levy service tax on those transactions relatable to service aspect and not on the aspect of sale of goods, which the parliament is competent ..... sub-clauses (zzzzv) and (zzzzw) of clause 105 of section 65 of finance act, 1994, under which service tax was introduced. ..... , the impugned amendments made in the year 2011 by insertion of (zzzzv) and (zzzzw) to clause 105 of section 65 of the finance act, 1994, would have to be declared as unconstitutional.7. ..... amendment made to the finance act of 2011 by insertion of sub-clause (zzzzv) and (zzzzw) to clause 105 of section 65 are impugned in ..... was therefore, contended that parliament had no legislative competence to amend the finance act, 1994 to incorporate the impugned amendments made in the year 2011 and thereby, levy service tax on a transaction involving the sale of food and drink, as part .....

K-9 Enterprises Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian penal code, 1860, and also for the purpose of section 196 of the indian penal code and every income-tax authority is a court for the purpose of section 195 of the code of criminal procedure ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of america ' to make a fortress ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.- .....

K-9 Industries Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian penal code, 1860, and also for the purpose of section 196 of the indian penal code and every income-tax authority is a court for the purpose of section 195 of the code of criminal procedure ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of america ' to make a fortress ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.- .....

Kwality Metals Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian penal code, 1860, and also for the purpose of section 196 of the indian penal code and every income-tax authority is a court for the purpose of section 195 of the code of criminal procedure ..... sinha and olga tellis1 it was held that :" although chapter xx-c does not contain any express provision for the affected parties being given an opportunity to be heard before an order for purchase is made under section 269ud, not to read the requirement of such an opportunity would be to give too literal and strict an interpretation to the provisions of chapter xx-c and in the words of judge learned hand of the united states of america ' to make a fortress ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.2 ..... state of karnataka r/by the principal secretary, finance department, government of karnataka, bengaluru-560016.- .....

Sri. Thurunas Krishnachari Suresh Vs. The Commissioner Of Central Tax

Court : Karnataka

..... it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. ..... iii re: w.p.no.26558/2023 petitioner is an advocate and has filed a memo on 12.02.2024 stating that except professional income, he 22 has no other source of income and on the same legal logic referred to supra, the order passed by the revenue is one without jurisdiction ..... memo dated 07.02.2024 provides that 'income from business/profession' is income in the present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. ..... in terms of the reasoning supra, such income is exempt from service tax and even otherwise, recipient would have to pay on reverse charge ..... light of the discussion made above, income from such service by an advocate is exempt and even if it falls outside the exemption, it is the recipient who has to pay on the basis of reverse charge mechanism and accordingly, the initiation of proceedings are one without jurisdiction insofar as claim of service tax as regards consultation fee. ..... is filed on 08.02.2024 declaring income is from profession of practicing as an advocate and there is no other income from any other profession. ..... /2022 the document furnished by the petitioner would indicate that it is income from profession as well as income from services rendered as a notary. .....

Shri Manohar Jeerige Vs. Assistant Commissioner Of Central Tax

Court : Karnataka

..... it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. ..... iii re: w.p.no.26558/2023 petitioner is an advocate and has filed a memo on 12.02.2024 stating that except professional income, he 22 has no other source of income and on the same legal logic referred to supra, the order passed by the revenue is one without jurisdiction ..... memo dated 07.02.2024 provides that 'income from business/profession' is income in the present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. ..... in terms of the reasoning supra, such income is exempt from service tax and even otherwise, recipient would have to pay on reverse charge ..... light of the discussion made above, income from such service by an advocate is exempt and even if it falls outside the exemption, it is the recipient who has to pay on the basis of reverse charge mechanism and accordingly, the initiation of proceedings are one without jurisdiction insofar as claim of service tax as regards consultation fee. ..... is filed on 08.02.2024 declaring income is from profession of practicing as an advocate and there is no other income from any other profession. ..... /2022 the document furnished by the petitioner would indicate that it is income from profession as well as income from services rendered as a notary. .....

Shri C V Sudhindra Vs. Deputy Commissioner Of Central Tax

Court : Karnataka

..... it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. ..... iii re: w.p.no.26558/2023 petitioner is an advocate and has filed a memo on 12.02.2024 stating that except professional income, he 22 has no other source of income and on the same legal logic referred to supra, the order passed by the revenue is one without jurisdiction ..... memo dated 07.02.2024 provides that 'income from business/profession' is income in the present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. ..... in terms of the reasoning supra, such income is exempt from service tax and even otherwise, recipient would have to pay on reverse charge ..... light of the discussion made above, income from such service by an advocate is exempt and even if it falls outside the exemption, it is the recipient who has to pay on the basis of reverse charge mechanism and accordingly, the initiation of proceedings are one without jurisdiction insofar as claim of service tax as regards consultation fee. ..... is filed on 08.02.2024 declaring income is from profession of practicing as an advocate and there is no other income from any other profession. ..... /2022 the document furnished by the petitioner would indicate that it is income from profession as well as income from services rendered as a notary. .....

Shri. Madhusudan R Bidi Vs. Union Of India

Court : Karnataka

..... it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. ..... iii re: w.p.no.26558/2023 petitioner is an advocate and has filed a memo on 12.02.2024 stating that except professional income, he 22 has no other source of income and on the same legal logic referred to supra, the order passed by the revenue is one without jurisdiction ..... memo dated 07.02.2024 provides that 'income from business/profession' is income in the present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. ..... in terms of the reasoning supra, such income is exempt from service tax and even otherwise, recipient would have to pay on reverse charge ..... light of the discussion made above, income from such service by an advocate is exempt and even if it falls outside the exemption, it is the recipient who has to pay on the basis of reverse charge mechanism and accordingly, the initiation of proceedings are one without jurisdiction insofar as claim of service tax as regards consultation fee. ..... is filed on 08.02.2024 declaring income is from profession of practicing as an advocate and there is no other income from any other profession. ..... /2022 the document furnished by the petitioner would indicate that it is income from profession as well as income from services rendered as a notary. .....

Mr Prashant Sreedhar Shenoi Vs. Assistant Commissioner Of Central Tax

Court : Karnataka

..... it must be noted that the liability under section 73 of the finance act, 1994 provides for liability on "the person chargeable with service tax", section 66b of the finance act 1994 provides for levy of tax on "value of all services'. ..... iii re: w.p.no.26558/2023 petitioner is an advocate and has filed a memo on 12.02.2024 stating that except professional income, he 22 has no other source of income and on the same legal logic referred to supra, the order passed by the revenue is one without jurisdiction ..... memo dated 07.02.2024 provides that 'income from business/profession' is income in the present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. ..... in terms of the reasoning supra, such income is exempt from service tax and even otherwise, recipient would have to pay on reverse charge ..... light of the discussion made above, income from such service by an advocate is exempt and even if it falls outside the exemption, it is the recipient who has to pay on the basis of reverse charge mechanism and accordingly, the initiation of proceedings are one without jurisdiction insofar as claim of service tax as regards consultation fee. ..... is filed on 08.02.2024 declaring income is from profession of practicing as an advocate and there is no other income from any other profession. ..... /2022 the document furnished by the petitioner would indicate that it is income from profession as well as income from services rendered as a notary. .....