Court : Karnataka
..... application by a person for a certificate under section 197 and/or sub-section (9) of section 206c of the income-tax act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate to the assessing officer, 1. i, ............................................................... of ............................................................... do, hereby, request that a certificate ..... has sought for issuance of writ of mandamus to direct the first respondent to issue 'nil tax deduction at source certificate' to the petitioner under section 195(2) of the income tax act, 1961 ['i.t. act' for brevity].. i. brief facts:- 3. the petitioner is stated to be engaged in ..... application by a person for a certificate under section 195(2) and 195(7) of the income-tax act, 1961, for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient. to, the assessing officer, . i ______________ being the person .....
Tag this Judgment!Court : Karnataka
..... without entering into merits of the matter.34. the object underlying the above principle has been succinctly stated by scrutton, l.j., in r. v. kensington 5 (2007) 8 scc44923 income tax commrs. [(1917) 1 kb486:86. ljkb257:116. lt136(ca)]. , in the following words: [i].t has been for many years the rule of the court, and one which it ..... it is the admitted case of the petitioner that he is the power of attorney holder and moved on behalf of the accused. there is no petition for permission to act on behalf of the principal. an agent cannot appoint an advocate who is empowered to appear before the court without the permission of the court. when the power of ..... of naveed akthar sait v. state of kerala4 observes that the power of attorney holder moved the case on behalf of the accused. there was no petition for permission to act on behalf of the principal. an agent could not appoint an advocate and therefore, holds that the very petition filed by a power of attorney holder was not maintainable .....
Tag this Judgment!Court : Karnataka
..... barred by that time under the earlier income tax act, 1922. this court held that the same was impermissible and ..... the context of a provision of the income tax act, 1961, in the matter of reopening of assessment orders. in that matter the court was concerned with the issue as to whether the income tax officer could reopen the assessment under sections 297(2)(d)(ii) and 148 of the income tax act, 1961, although the right to reopen was ..... of the petition deserves to be quashed. 8.3 in support of his contentions, learned senior counsel has placed reliance upon the following judgments:- 1. commissioner of income tax, kanpur & others vs. society for the promotion of education, adventure sport & conservation of environment, allahabad4; 2. society for the promotion of education adventure sport .....
Tag this Judgment!Court : Karnataka
..... barred by that time under the earlier income tax act, 1922. this court held that the same was impermissible and ..... the context of a provision of the income tax act, 1961, in the matter of reopening of assessment orders. in that matter the court was concerned with the issue as to whether the income tax officer could reopen the assessment under sections 297(2)(d)(ii) and 148 of the income tax act, 1961, although the right to reopen was ..... of the petition deserves to be quashed. 8.3 in support of his contentions, learned senior counsel has placed reliance upon the following judgments:- 1. commissioner of income tax, kanpur & others vs. society for the promotion of education, adventure sport & conservation of environment, allahabad4; 2. society for the promotion of education adventure sport .....
Tag this Judgment!Court : Karnataka
..... barred by that time under the earlier income tax act, 1922. this court held that the same was impermissible and ..... the context of a provision of the income tax act, 1961, in the matter of reopening of assessment orders. in that matter the court was concerned with the issue as to whether the income tax officer could reopen the assessment under sections 297(2)(d)(ii) and 148 of the income tax act, 1961, although the right to reopen was ..... of the petition deserves to be quashed. 8.3 in support of his contentions, learned senior counsel has placed reliance upon the following judgments:- 1. commissioner of income tax, kanpur & others vs. society for the promotion of education, adventure sport & conservation of environment, allahabad4; 2. society for the promotion of education adventure sport .....
Tag this Judgment!Court : Karnataka
..... barred by that time under the earlier income tax act, 1922. this court held that the same was impermissible and ..... the context of a provision of the income tax act, 1961, in the matter of reopening of assessment orders. in that matter the court was concerned with the issue as to whether the income tax officer could reopen the assessment under sections 297(2)(d)(ii) and 148 of the income tax act, 1961, although the right to reopen was ..... of the petition deserves to be quashed. 8.3 in support of his contentions, learned senior counsel has placed reliance upon the following judgments:- 1. commissioner of income tax, kanpur & others vs. society for the promotion of education, adventure sport & conservation of environment, allahabad4; 2. society for the promotion of education adventure sport .....
Tag this Judgment!Court : Karnataka
..... bythe land owners for the land acquired under the right of fair compensation & transparency in land acquisition, rehabilitation and resettlement act, 2013 (rfctlaar act) reg. under the existing provisions of the income-tax act, 1961 ('the act') an agricultural land which is not situated in specified urban area, is not regarded as a capital asset. hence, capital ..... of award or agreement which has been exempted from levy of income-tax vide sec.96 of rectlarr act shall also not be taxable under the provisions of income tax act, 1961 even if there is no specific provision of exemption for such compensation in the income tax act, 1961.4. the above may be brought to the notice of ..... that the compensation payable in favour of the petitioners in both the petitions is exempt 4 5 from payment of income tax as well as exempt from tax deduction at source(tds) under the income tax act, 1961; (vii) the respondents are directed to pass fresh/modified awards in favour of the petitioners in both the petitions .....
Tag this Judgment!Court : Karnataka
..... bythe land owners for the land acquired under the right of fair compensation & transparency in land acquisition, rehabilitation and resettlement act, 2013 (rfctlaar act) reg. under the existing provisions of the income-tax act, 1961 ('the act') an agricultural land which is not situated in specified urban area, is not regarded as a capital asset. hence, capital ..... of award or agreement which has been exempted from levy of income-tax vide sec.96 of rectlarr act shall also not be taxable under the provisions of income tax act, 1961 even if there is no specific provision of exemption for such compensation in the income tax act, 1961.4. the above may be brought to the notice of ..... that the compensation payable in favour of the petitioners in both the petitions is exempt 4 5 from payment of income tax as well as exempt from tax deduction at source(tds) under the income tax act, 1961; (vii) the respondents are directed to pass fresh/modified awards in favour of the petitioners in both the petitions .....
Tag this Judgment!Court : Karnataka Dharwad
..... that there is double taxation.26. by extending the analogy the petitioners cannot contend that on the business being done by them, they are also making payment of income tax. therefore, gst cannot be levied or vice-versa. that would end up in a ridiculous situation that would be completely untenable.27. as afore observed the transactions ..... of 2021 petitioners are also stated to be registered as dealers under section 22 of the karnataka value added taxes act having received wide circulation in form 7.3. the petitioners claim to be making payments of advertisement tax regularly despite which the respondents have issued a notice dated 01.12.2014 at annexure-a calling upon the ..... respective clients the invoice amount would be required to be accompanied by a gst amount on the basis of the categorization of services and or goods under the gst act. the said gst collected from the - 11 - wp no.104172 of 2021 client of the petitioners, the amount is required to be remitted by the petitioners .....
Tag this Judgment!Court : Karnataka
..... ilr2003kar3414 the national commission and another vs. sri.yusuf sharif and others , w.a.1349/2021, shamrao vishnu perulekar vs. district shamroa perulekar , 1956 scr644 commissioner of income tax, bangalore vs. venakteswara hatcheries , (1993) 3 scc632 11 7. on the other hand, learned senior counsel for respondent no.6 submitted that once the w.p ..... , article 243r (2)(a) mandates that nominated members shall not have right to vote in the meetings of the municipality.13. the relevant sections of the karnataka municipalities act, 1964: section 2. definitions: xxx (6 ) 'councillor' means a person who is legally a member of municipal council [or town panchayat]. section 11. constitution ..... and nominated members who play essentially an advisory role. pursuant to the seventy-fourth 29 constitutional amendment of 1994, sections 9, 65 and 72 of the act were amended. prior to the amendment the co- opted members were at par with the elected members, however, after 1994 only elected members and members .....
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