Court : Karnataka Dharwad
..... that the grounds mentioned in the reassessment order is not one of the grounds mentioned in section 6(2) of kteg act. referring to the law laid down by the apex court in the case of commissioner of income tax, delhi .vs. kelvinator india limited8, he would contend that reassessment has to be based on fulfillment of certain pre ..... process is to ensure that it is not initiated on the mere change of opinion by the 38 assessing authority. the apex court in commissioner of income tax, delhi .vs. kelvinator india limited15 has laid down this principle clearly. the apex court emphasized that reassessment should be made on tangible material that indicates an escape ..... constitution of india. to support his arguments, the learned advocate general has referred to the definition of prevailing market price under section 225 of karnataka value added tax act, 20 2003 which means wholesale price in force in the market.12. while countering the petitioner s reliance on the apex court judgment in m/s.hansa .....
Tag this Judgment!Court : Karnataka Dharwad
..... that the grounds mentioned in the reassessment order is not one of the grounds mentioned in section 6(2) of kteg act. referring to the law laid down by the apex court in the case of commissioner of income tax, delhi .vs. kelvinator india limited8, he would contend that reassessment has to be based on fulfillment of certain pre ..... process is to ensure that it is not initiated on the mere change of opinion by the 38 assessing authority. the apex court in commissioner of income tax, delhi .vs. kelvinator india limited15 has laid down this principle clearly. the apex court emphasized that reassessment should be made on tangible material that indicates an escape ..... constitution of india. to support his arguments, the learned advocate general has referred to the definition of prevailing market price under section 225 of karnataka value added tax act, 20 2003 which means wholesale price in force in the market.12. while countering the petitioner s reliance on the apex court judgment in m/s.hansa .....
Tag this Judgment!Court : Karnataka
..... laid down by the apex court in the case of shayara bano vs union of india - (2017) 9 scc1(paras 87, 95, 100 and101) and deputy commissioner of income tax vs pepsi foods ltd.-. (2021) 433 itr295(sc) (paras 14 & 22). (viii) the circulars cannot restrict the scope of statutory provision/notification by reading into them ..... applicable. it is an undisputed fact that director general of foreign trade [dgft]. has issued the license under section 9 of foreign trade development and regulation act, 1992 [ftdr act]. and thereby issued seis scrips [service exports from india scheme].. though dgft has issued show cause notices on various dates viz., 1st scn on 21-10 ..... note of hereinafter at the appropriate stage.6. in order to achieve the aforesaid objectives, power is given to the central government under section 3 of the act to make provisions relating to imports and exports with primary focus on the development and regulation of foreign trade. further, section 5 specifically empowers the central .....
Tag this Judgment!Court : Karnataka
..... laid down by the apex court in the case of shayara bano vs union of india - (2017) 9 scc1(paras 87, 95, 100 and101) and deputy commissioner of income tax vs pepsi foods ltd.-. (2021) 433 itr295(sc) (paras 14 & 22). (viii) the circulars cannot restrict the scope of statutory provision/notification by reading into them ..... applicable. it is an undisputed fact that director general of foreign trade [dgft]. has issued the license under section 9 of foreign trade development and regulation act, 1992 [ftdr act]. and thereby issued seis scrips [service exports from india scheme].. though dgft has issued show cause notices on various dates viz., 1st scn on 21-10 ..... note of hereinafter at the appropriate stage.6. in order to achieve the aforesaid objectives, power is given to the central government under section 3 of the act to make provisions relating to imports and exports with primary focus on the development and regulation of foreign trade. further, section 5 specifically empowers the central .....
Tag this Judgment!Court : Karnataka
..... sources for constituting the fund out of which payment on account of social security system is made, one of the constituents of the fund is tax which is deducted from income for the purpose. we feel that the high court has rightly disallowed any deduction on account of receipts under the insurance policy and other receipts ..... by the assured with the insurer. when the goods were damaged in an accident, the assured, as the consignor consumer, could certainly maintain a complaint under the act, seeking compensation for the loss, alleging negligence and deficiency in service. the fact that in pursuance of a contract of insurance, the assured had received from the ..... while awarding just and reasonable compensation. 5.1 it is vehemently contended by learned counsel for respondent-insurance company that the very object of the motor vehicles act is for awarding just and reasonable compensation to the victims in the cases of injury and death caused in the road traffic accident for the loss suffered .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
Tag this Judgment!Court : Karnataka
..... present factual matrix from professional practice as advocate and that there is no other income from any other business/profession. the petitioner has filed a memo dated 20.03.2024, submitting that in terms of section 28 of the advocates act, 1961 read with rule 47 of the bar council of india rules, 1975, an ..... having digital identification no.('din') 20210457yv000000dc2f, enclosed as annexure a. b. writ of declaration to declare that the provisions of section 174 of central goods and services tax act, 2017, enclosed as annexure b, as unconstitutional.3. w.p. no.a. issue a writ of certiorari to quash 8414/2022 the impugned show cause ..... made out above, the proceedings are one without jurisdiction. though the petitioner has challenged the constitutional validity of provisions of section 174 of central goods and service tax act, 2017, no argument has been advanced regarding the said prayer. further, as relief is being granted, question of entering into constitutional validity does not arise. .....
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