THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED
Appeals are dismissed and
WA/72/2018HC Karnataka31 Aug 2018
Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV
140A. In fact, the
Court
merely
relied
on
the
circular
as
being
clarificatory. Hence, inapplicability of appropriation provisions
under taxation enactments would remain even as regards the
‘Karasamadhana Scheme 2017’ notwithstanding lack of
clarificatory circular as was available for the ‘Kar Vivad
Samadhan Scheme 1998’.
17.
An allied aspect as regards appropriation is as to the
nature of payments/deposits made
