Karnataka Value Added Tax Amendment Act 2009 Section 14 - Judgment Search Results

Pr. Commissioner of Income Tax-6, New Delhi vs.national Informatics Ce ...

Court : Delhi

post box no 1 electronic city post office bangalore 560100 karnataka within thirty days after the date of transmitting the data of the income tax rules was amended through the income tax fourth amendment which was brought into effect on 14 05 framed in the case is as follows did the income tax appellate tribunal itat fall into error in holding that the of decision 04 01 2018 ita8972016 pr commissioner of income tax 6 new delhi appellant through mr asheesh jain sr standing income tax rules was amended through the income tax fourth amendment which was brought into effect on 14 05 2007 rule the notice under section 143 2 of the income tax act 1961 the act was barred by time in the facts bengaluru this is evident from the circular no 3 of 2009 issued by the board that circular provided 30 days period of the act had gone past the assessment completed under section 143 3 could not be treated as valid and was 2009 therefore the notice served on the taxpayer u s 143 2 on 26 08 2011 is beyond the period of

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

..... from the fact that the lessees are assessees and have the responsibility of collecting the tax along with sale consideration their status under section 98 a of the act is analogous to registered dealers under section 9 of the karnataka value added tax act 2005 therefore there is no substance in the contention of the state that the petitioners .....

National Mineral Development Corporation Ltd Vs. State of Karnataka by ...

Court : Karnataka

..... from the fact that the lessees are assessees and have the responsibility of collecting the tax along with sale consideration their status under section 98 a of the act is analogous to registered dealers under section 9 of the karnataka value added tax act 2005 therefore there is no substance in the contention of the state that the petitioners .....

Government of Karnataka Represented by Its Principal Secretary, Financ ...

Court : Karnataka

Reported in : ILR2009KAR633

be refunded to the respective petitioners writ petitions are allowed karnataka value added tax act 2003 k a no 30 2005 can be noticed below section 72 1 of the karnataka value added tax act 2003 as it stood from time to 32 of 2004 it is considered necessary to introduce value added tax to replace the present sales tax system in line return within six months from the end of the relevant tax period except when such revised return is on issue of 2007 by act no 6 of 2007 and the latest amendment being by act no 5 of 2008 a part of provisions of sub section 1 of section 72 of the act as it stood during the different periods in respect of to declaration sought to declare that the provision of sub section 1 of section 72 of the act is unconstitutional being of the act are tested on the touchstone of articles 14 and 19 of the constitution of india i find that

The Commissioner of Sales Tax. Vs. M/S.Dev Enterprises Limited.

Court : Mumbai

..... value added tax act 2002 section 56 nbsp c 74 plastic footwear 4 1 4 2005 to 30 4 2005 c ..... in karnataka for the purposes of vat legislation the entry was specifically amended after 1 april 2006 to read moulded plastic footwear ..... proceedings it could not be said that the material in other cases was being relied upon to determine the question at issue 14 the decision in nagaraju bros emphasizes that no .....

The Asst. Commissioner or Commercial Taxes, Bangalore and Others Vs. M ...

Court : Karnataka

..... measure and also give the benefit of the amended section retrospective effect from 1 4 2005 and pass appropriate orders in accordance with law parties to bear their own costs constitution of india articles 14 19 19 6 and 19 1 g karnataka value added tax 2003 sections 10 3 35 35 2 42 44 65 1 71 to 79 72 1 78 2 and 5 rule 38 karnataka sales tax act 1957 income tax act 1961 writ appeal filed under .....

M/S. Mfar Constructions Pvt. Ltd. Vs. Additional Commissioner of Comme ...

Court : Karnataka

case of sonal apparel private limited v s state of karnataka and another reported in 2017 97 vst488karn the learned single periods as may be prescribed rule 37 of the karnataka value added tax rules 2005 rules for short deals with tax of commercial taxes under section 64 of the karnataka value added tax act 2003 act for short in w p no 10 provides for circumstances under which the deduction of input tax credit can be restricted according to the said provision deduction 3 subject to section103 of the kvat act prior to amendment act no 5 of 2008 input tax restrictions specified in in the returns of turnoverb filed under section35of the kvat act in so far as the petitioner is concerned these petitions in dispute that from the inception of the kvat act section 10 3 was consistently interpreted by the revenue to mean it is not accounted for tax shall be accounted input 14 in the instant case the assessee paid input tax for

Antrix Corporation Ltd. Vs. Assistant Commissioner of Commercial Taxes ...

Court : Karnataka

Reported in : (2010)29VST308(Karn)

..... section 6 of the karnataka value added tax act 2003 iii what order 13 before answering point no i on the basis of which the issues have to be considered it is necessary to advert to the legal background at the outset by the 46th amendment ..... given to the customers 32 by another affidavit dated june 15 2009 functioning of the communication satellites has been explained in the following terms i pick up .....

M/S Larsen and Toubro Limited and anr. Vs. State of Karnataka and anr.

Court : Supreme Court of India

..... the constitutional validity of section 2 24 of the maharashtra value added tax act 2002 for short mvat act as amended initially by maharashtra act xxxii of 2006 and thereafter by maharashtra act xxv of 2007 and rule 58 1a of the maharashtra value added tax rules 2005 for short mvat rules 14 the division bench of .....

M/S Ballal Auto Agency Vs. Union of India

Court : Karnataka

of larsen and toubro limited and another v state of karnataka and 21 another reported in 2014 1 scc708 which shall services by including the cost of such service in the value of goods but at the same time does not disentitle of the constitution were amenable to sales tax or value added tax by the state legislatures which was subject to article tax is leviable along with sales tax or value added tax in respect of the same transaction therefore learned counsel submitted in the execution of the works contract was by this amendment deemed to be a sale to that extent the decision him with a view to bring the latter under the act 23 in this context in bsnl at paragraphs 44 and on sub clauses zzzzv and zzzzw of clause 105 of section 65 of the act with respect i hold that the accommodation for a continuous period of less than three months 14 the aforesaid amendments have been made pursuant to article 246