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Karnataka High Court Case Commentaries

Clarifying Section 10(38): Karnataka High Court Upholds Legitimate Share Transfers as Tax-Exempt Under Bhoruka Engineering v. DCIT

Clarifying Section 10(38): Karnataka High Court Upholds Legitimate Share Transfers as Tax-Exempt Under Bhoruka Engineering v. DCIT

Date: Apr 10, 2013
Clarifying Section 10(38): Karnataka High Court Upholds Legitimate Share Transfers as Tax-Exempt Introduction The case of Bhoruka Engineering Inds. Ltd. (Now Known As M/S. Bhoruka Reality And...
Defining 'Untoward Incident' under the Railways Act: Insights from Union Of India v. Smt. Lakshmi And Others

Defining 'Untoward Incident' under the Railways Act: Insights from Union Of India v. Smt. Lakshmi And Others

Date: Apr 4, 2013
Defining 'Untoward Incident' under the Railways Act: Insights from Union Of India v. Smt. Lakshmi And Others Introduction The case of Union Of India v. Smt. Lakshmi And Others adjudicated by the...
Karnataka High Court Reinforces Strict Procedural Compliance in Central Excise Appeals

Karnataka High Court Reinforces Strict Procedural Compliance in Central Excise Appeals

Date: Apr 4, 2013
Karnataka High Court Reinforces Strict Procedural Compliance in Central Excise Appeals Introduction In the case of Mr. Muralidharan v. Union Of India, adjudicated by the Karnataka High Court on April...
Karnataka Industrial Areas Development Board v. Nagarajappa: Upholding Landowners' Right to Compensation Post-Acquisition

Karnataka Industrial Areas Development Board v. Nagarajappa: Upholding Landowners' Right to Compensation Post-Acquisition

Date: Mar 27, 2013
Karnataka Industrial Areas Development Board v. Nagarajappa: Upholding Landowners' Right to Compensation Post-Acquisition Introduction The case of Karnataka Industrial Areas Development Board (KIADB)...
Classification of Educational Societies and Section 10(23C) Exemptions: Insights from Commissioner of Income Tax v. Ms Childrens Education Society

Classification of Educational Societies and Section 10(23C) Exemptions: Insights from Commissioner of Income Tax v. Ms Childrens Education Society

Date: Mar 19, 2013
Classification of Educational Societies and Section 10(23C) Exemptions: Insights from Commissioner of Income Tax v. Ms Childrens Education Society Introduction The case of Commissioner of Income Tax...
Karnataka High Court's Landmark Ruling on Tax Exemptions for Educational Societies

Karnataka High Court's Landmark Ruling on Tax Exemptions for Educational Societies

Date: Mar 19, 2013
Karnataka High Court's Landmark Ruling on Tax Exemptions for Educational Societies: Classification and Exemption Criteria Under Section 10(23C)(iiiad) Introduction The case of Commissioner Of...
Mandatory Compliance with Section 33(2)(b) in Employment Dismissals: Insights from The Chief Traffic Manager v. Sri M Narayana Reddy

Mandatory Compliance with Section 33(2)(b) in Employment Dismissals: Insights from The Chief Traffic Manager v. Sri M Narayana Reddy

Date: Mar 13, 2013
Mandatory Compliance with Section 33(2)(b) in Employment Dismissals: Insights from The Chief Traffic Manager v. Sri M Narayana Reddy Introduction The Chief Traffic Manager v. Sri M Narayana Reddy is...
Applicability of High Court Decisions Across Jurisdictions for Interest Waiver under Section 234B: Ub Global Corporation Ltd. v. Chief Commissioner of Income Tax

Applicability of High Court Decisions Across Jurisdictions for Interest Waiver under Section 234B: Ub Global Corporation Ltd. v. Chief Commissioner of Income Tax

Date: Mar 12, 2013
Applicability of High Court Decisions Across Jurisdictions for Interest Waiver under Section 234B: Ub Global Corporation Ltd. v. Chief Commissioner of Income Tax Introduction The case of Ub Global...
Karnataka Bank Ltd. v. Assistant Commissioner Of Income-Tax: Defining Stock-in-Trade for Tax Purposes

Karnataka Bank Ltd. v. Assistant Commissioner Of Income-Tax: Defining Stock-in-Trade for Tax Purposes

Date: Mar 12, 2013
Karnataka Bank Ltd. v. Assistant Commissioner Of Income-Tax: Defining Stock-in-Trade for Tax Purposes Introduction The case of Karnataka Bank Ltd. v. Assistant Commissioner Of Income-Tax (2013)...
Limits of Revisional Powers under Section 263: Commissioner of Income-Tax And Another v. D.G Gopala Gowda

Limits of Revisional Powers under Section 263: Commissioner of Income-Tax And Another v. D.G Gopala Gowda

Date: Mar 6, 2013
Limits of Revisional Powers under Section 263: Commissioner of Income-Tax And Another v. D.G Gopala Gowda Introduction The case of Commissioner Of Income-Tax And Another v. D.G Gopala Gowda...
Inclusion of Miscellaneous Income in Long-Term Finance Deductions: Insights from Commissioner Of Income-Tax And Another v. Weizmann Homes Ltd.

Inclusion of Miscellaneous Income in Long-Term Finance Deductions: Insights from Commissioner Of Income-Tax And Another v. Weizmann Homes Ltd.

Date: Mar 5, 2013
Inclusion of Miscellaneous Income in Long-Term Finance Deductions: Insights from Commissioner Of Income-Tax And Another v. Weizmann Homes Ltd. Introduction The case of Commissioner Of Income-Tax And...
Establishing Reasonable Doubt in Cases of Alleged Cruelty and Abetment to Suicide: Analysis of State Through Grameen Police Station v. Santosh and Others

Establishing Reasonable Doubt in Cases of Alleged Cruelty and Abetment to Suicide: Analysis of State Through Grameen Police Station v. Santosh and Others

Date: Feb 28, 2013
Establishing Reasonable Doubt in Cases of Alleged Cruelty and Abetment to Suicide: Analysis of State Through Grameen Police Station v. Santosh and Others Introduction The case of State Through...
Land Grant Cancellation and the Right to Shelter: Insights from Millennium Educational Trust v. State of Karnataka

Land Grant Cancellation and the Right to Shelter: Insights from Millennium Educational Trust v. State of Karnataka

Date: Feb 23, 2013
Land Grant Cancellation and the Right to Shelter: Insights from Millennium Educational Trust v. State of Karnataka Introduction The case of Millennium Educational Trust v. State of Karnataka...
Karnataka High Court Upholds Applicability of Section 115JB Over Section 80-IB Exemptions in Sankhla Polymers Case

Karnataka High Court Upholds Applicability of Section 115JB Over Section 80-IB Exemptions in Sankhla Polymers Case

Date: Jan 30, 2013
Karnataka High Court Upholds Applicability of Section 115JB Over Section 80-IB Exemptions in Sankhla Polymers Case Introduction The case of M/S Sankhla Polymers (P) Ltd. vs. The Income Tax Officer...
Validating the Integrity of First Information Reports under Section 162 CrPC: A Comprehensive Analysis of H.C Karigowda Srinivasa And Others v. State Of Karnataka

Validating the Integrity of First Information Reports under Section 162 CrPC: A Comprehensive Analysis of H.C Karigowda Srinivasa And Others v. State Of Karnataka

Date: Jan 5, 2013
Validating the Integrity of First Information Reports under Section 162 CrPC: A Comprehensive Analysis of H.C Karigowda Srinivasa And Others v. State Of Karnataka Introduction The case of H.C...
Forfeiture of Earnest Money Not a Penalty under Section 74 of the Indian Contract Act: Analysis of Shri. K. Babjan & Anr. v. Shimoga Urban Development Authority

Forfeiture of Earnest Money Not a Penalty under Section 74 of the Indian Contract Act: Analysis of Shri. K. Babjan & Anr. v. Shimoga Urban Development Authority

Date: Jan 3, 2013
Forfeiture of Earnest Money Not a Penalty under Section 74 of the Indian Contract Act: Analysis of Shri. K. Babjan & Anr. v. Shimoga Urban Development Authority Introduction The case of Shri. K....
Comprehensive Commentary on Commissioner Of Income-Tax And Another v. Manjunatha Cotton And Ginning Factory

Comprehensive Commentary on Commissioner Of Income-Tax And Another v. Manjunatha Cotton And Ginning Factory

Date: Dec 14, 2012
Commissioner Of Income-Tax And Another v. Manjunatha Cotton And Ginning Factory: An In-Depth Commentary Introduction The case of Commissioner Of Income-Tax And Another v. Manjunatha Cotton And...
K. Warty v. District Registrar: Possession Certificates as Conveyance and Limitation on Stamp Duty Recovery

K. Warty v. District Registrar: Possession Certificates as Conveyance and Limitation on Stamp Duty Recovery

Date: Dec 8, 2012
K. Warty v. District Registrar: Possession Certificates as Conveyance and Limitation on Stamp Duty Recovery Introduction The case of Digambar Warty v. District Registrar, Bangalore Urban District was...
Immediate Impoundment of Insufficiently Stamped Documents Under Section 33 of the Karnataka Stamp Act

Immediate Impoundment of Insufficiently Stamped Documents Under Section 33 of the Karnataka Stamp Act

Date: Nov 30, 2012
Immediate Impoundment of Insufficiently Stamped Documents Under Section 33 of the Karnataka Stamp Act Introduction The case of Miss. Sandra Lesley Anna Bartels v. Miss. P. Gunavathy adjudicated by...
Permissibility of Successive Notifications under Karnataka Industrial Areas Development Act Affirmed

Permissibility of Successive Notifications under Karnataka Industrial Areas Development Act Affirmed

Date: Nov 21, 2012
Permissibility of Successive Notifications under Karnataka Industrial Areas Development Act Affirmed Introduction The case of Sri H.N Shivanna And Others v. The State Of Karnataka, Department Of...
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