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Karnataka High Court Case Commentaries

Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax

Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax

Date: Jul 26, 2014
Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax...
Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations

Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations

Date: Jul 26, 2014
Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations Introduction The case of Moin Basha Kurnooli v. The State Of Karnataka By Cowl...
Full Input Tax Deduction Entitlement in the Presence of Exempt By-products: M.K. Agro Tech (P) Ltd. v. State Of Karnataka

Full Input Tax Deduction Entitlement in the Presence of Exempt By-products: M.K. Agro Tech (P) Ltd. v. State Of Karnataka

Date: Jul 18, 2014
Full Input Tax Deduction Entitlement in the Presence of Exempt By-products M.K. Agro Tech (P) Ltd. v. State Of Karnataka Karnataka High Court, 17th July 2014 Introduction The case of M.K. Agro Tech...
Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC

Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC

Date: Jul 17, 2014
Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC Introduction The case of Sn Enviro-Tech Pvt. Ltd., New Delhi & Another v. Managing Director Of Karnataka...
Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court

Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court

Date: Jul 16, 2014
Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court Introduction The case of Commissioner Of Income Tax Mangalore v. Assistant Commissioner...
Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites

Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites

Date: Jul 15, 2014
Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites Introduction The case of The Commissioner Of Income Tax v. Shri K...
Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments

Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments

Date: Jul 12, 2014
Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments Introduction In the landmark case of Sri R. Shankaran v. The State Of...
Karnataka High Court Clarifies Compensation Assessment under the Motor Vehicles Act: Smt. Padmavathi v. Ravichandran

Karnataka High Court Clarifies Compensation Assessment under the Motor Vehicles Act: Smt. Padmavathi v. Ravichandran

Date: Jun 26, 2014
Karnataka High Court Clarifies Compensation Assessment under the Motor Vehicles Act: Smt. Padmavathi v. Ravichandran Introduction Court: Karnataka High Court Date: June 25, 2014 Case: Smt. Padmavathi...
Karnataka High Court Clarifies 'Substantial Government Financing' for Income Tax Exemption under Section 10(23C)(iiiab)

Karnataka High Court Clarifies 'Substantial Government Financing' for Income Tax Exemption under Section 10(23C)(iiiab)

Date: Jun 18, 2014
Karnataka High Court Clarifies 'Substantial Government Financing' for Income Tax Exemption under Section 10(23C)(iiiab) Introduction The case of The Commissioner Of Income Tax, C.R Building, Queens...
Solectron Centum Electronics Ltd. v. Commissioner of Central Excise: Establishing Clarity on Cenvat Credit Reversal in EHTP Units

Solectron Centum Electronics Ltd. v. Commissioner of Central Excise: Establishing Clarity on Cenvat Credit Reversal in EHTP Units

Date: Jun 12, 2014
Solectron Centum Electronics Ltd. v. Commissioner of Central Excise: Establishing Clarity on Cenvat Credit Reversal in EHTP Units Introduction In the landmark case of The Commissioner Of Central...
Ruling on Ouster and Joint Possession in Hindu Partition Suits: Karnataka High Court's Decision in Smt. Nanjamma v. Smt. Akkayamma And Others

Ruling on Ouster and Joint Possession in Hindu Partition Suits: Karnataka High Court's Decision in Smt. Nanjamma v. Smt. Akkayamma And Others

Date: May 1, 2014
Ruling on Ouster and Joint Possession in Hindu Partition Suits: Karnataka High Court's Decision in Smt. Nanjamma v. Smt. Akkayamma And Others Introduction The case of Smt. Nanjamma v. Smt. Akkayamma...
Retrospective Operation of Legislative Amendments: Insights from Hassan Cooperative Milk Producers Societies Union v. State of Karnataka

Retrospective Operation of Legislative Amendments: Insights from Hassan Cooperative Milk Producers Societies Union v. State of Karnataka

Date: May 1, 2014
Retrospective Operation of Legislative Amendments: Insights from Hassan Cooperative Milk Producers Societies Union Limited v. State of Karnataka Introduction The case of Hassan Cooperative Milk...
Mandatory Judicial Scrutiny of Document Stamping under Section 33 of the Karnataka Stamp Act: Insights from Smt. Savithramma R.C v. M/S. Vijaya Bank And Another

Mandatory Judicial Scrutiny of Document Stamping under Section 33 of the Karnataka Stamp Act: Insights from Smt. Savithramma R.C v. M/S. Vijaya Bank And Another

Date: Mar 8, 2014
Mandatory Judicial Scrutiny of Document Stamping under Section 33 of the Karnataka Stamp Act: Insights from Smt. Savithramma R.C v. M/S. Vijaya Bank And Another Introduction The case of Smt....
Eligibility for Section 10A Exemption Post-Conversion: Insights from Commissioner of Income Tax v. M/S. Foresee Information Systems (P) Ltd.

Eligibility for Section 10A Exemption Post-Conversion: Insights from Commissioner of Income Tax v. M/S. Foresee Information Systems (P) Ltd.

Date: Feb 13, 2014
Eligibility for Section 10A Exemption Post-Conversion: Insights from Commissioner of Income Tax v. M/S. Foresee Information Systems (P) Ltd. Introduction The case of The Commissioner Of Income Tax,...
Limitations on Section 263 and Partial Income Taxation under Section 13(1)(d) for Charitable Trusts: Commissioner of Income-Tax v. F.R. Mullers Charitable Institutions

Limitations on Section 263 and Partial Income Taxation under Section 13(1)(d) for Charitable Trusts: Commissioner of Income-Tax v. F.R. Mullers Charitable Institutions

Date: Feb 11, 2014
Limitations on Section 263 and Partial Income Taxation under Section 13(1)(d) for Charitable Trusts: Commissioner of Income-Tax v. F.R. Mullers Charitable Institutions Introduction In the landmark...
Setoff of Depreciation and Losses in Section 80IA Claims: Karnataka High Court's Landmark Decision

Setoff of Depreciation and Losses in Section 80IA Claims: Karnataka High Court's Landmark Decision

Date: Feb 6, 2014
Setoff of Depreciation and Losses in Section 80IA Claims: Karnataka High Court's Landmark Decision Introduction The case of Commissioner Of Income Tax v. Shri. Anil H Lad delivered by the Karnataka...
Deduction of Employees' Contributions Under Section 36(1)(va): Insights from Essae Teraoka P. Ltd. v. Deputy Commissioner Of Income-Tax

Deduction of Employees' Contributions Under Section 36(1)(va): Insights from Essae Teraoka P. Ltd. v. Deputy Commissioner Of Income-Tax

Date: Feb 5, 2014
Deduction of Employees' Contributions Under Section 36(1)(va): Insights from Essae Teraoka P. Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of Essae Teraoka P. Ltd. v. Deputy...
Distinguishing Revenue and Capital Expenditure in Tax Assessments: Analysis of Commissioner Of Income-Tax And Another v. ITC Hotels

Distinguishing Revenue and Capital Expenditure in Tax Assessments: Analysis of Commissioner Of Income-Tax And Another v. ITC Hotels

Date: Feb 1, 2014
Distinguishing Revenue and Capital Expenditure in Tax Assessments: Analysis of Commissioner Of Income-Tax And Another v. ITC Hotels Introduction The case of Commissioner Of Income-Tax And Another v....
Bellary Steels Precedent on Disallowance of Bogus Lease Rentals and Unexplained Cash Credits

Bellary Steels Precedent on Disallowance of Bogus Lease Rentals and Unexplained Cash Credits

Date: Jan 30, 2014
Bellary Steels Precedent on Disallowance of Bogus Lease Rentals and Unexplained Cash Credits Introduction The case of Commissioner Of Income-Tax And Another v. Bellary Steels And Alloys Ltd....
M. Abdul Azeez v. The State of Karnataka: Upholding the Principle of Rotation in Reserved Office Allotments

M. Abdul Azeez v. The State of Karnataka: Upholding the Principle of Rotation in Reserved Office Allotments

Date: Jan 7, 2014
M. Abdul Azeez v. The State of Karnataka: Upholding the Principle of Rotation in Reserved Office Allotments Introduction The case of M. Abdul Azeez v. The State Of Karnataka is a landmark judgment...
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