Karnataka High Court Case Commentaries

Commissioner of Income Tax v. M/s M PACT Technology Services Pvt. Ltd.: Establishing New Precedents in Transfer Pricing and Deduction Computations

Date: Jul 12, 2018

Commissioner of Income Tax v. M/s M PACT Technology Services Pvt. Ltd.: Establishing New Precedents in Transfer Pricing and Deduction Computations Introduction The case of Commissioner of Income Tax...

Karnataka High Court Establishes Strict Criteria for Substantial Questions of Law in Tax Appeals under Section 260-A

Date: Jun 26, 2018

Karnataka High Court Establishes Strict Criteria for Substantial Questions of Law in Tax Appeals under Section 260-A Introduction In the landmark case of Pr. Commissioner Of Income Tax And Another v....

Insurer Liability Affirmed under Section 66(3)(p) of the Motor Vehicles Act: Analysis of S.N. Kenchanna v. Anitha And Others

Date: Jun 20, 2018

Insurer Liability Affirmed under Section 66(3)(p) of the Motor Vehicles Act: Analysis of S.N. Kenchanna v. Anitha And Others Introduction The case of S.N. Kenchanna v. Anitha And Others adjudicated...

Section 14A and Rule 8D: Disallowance of Expenditures on Exempt Income - Pragathi Krishna Gramin Bank Case

Date: May 29, 2018

Section 14A and Rule 8D: Disallowance of Expenditures on Exempt Income - Pragathi Krishna Gramin Bank Case 1. Introduction The case of M/s Pragathi Krishna Gramin Bank vs. Joint Commissioner of...

Custody Rights of Natural Guardians Under Section 491 Cr.P.C: A Comprehensive Analysis of Manju Malini Seshachalam v. Vijay Thirugnanam

Date: Apr 20, 2018

Custody Rights of Natural Guardians Under Section 491 Cr.P.C: A Comprehensive Analysis of Manju Malini Seshachalam v. Vijay Thirugnanam Introduction The case of Manju Malini Seshachalam v. Vijay...

Karnataka High Court Clarifies Competent Authority in Disciplinary Proceedings under the Lokayukta Act

Date: Apr 14, 2018

Karnataka High Court Clarifies Competent Authority in Disciplinary Proceedings under the Lokayukta Act Introduction The case of Gopal Hanumanth Kase v. State Of Karnataka And Others, adjudicated by...

Setting Compensation Limits in Motor Accident Claims: Analysis of Shriram General Insurance Co. Ltd. v. Smt. Laxmi

Date: Mar 21, 2018

Setting Compensation Limits in Motor Accident Claims: Analysis of Shriram General Insurance Co. Ltd. v. Smt. Laxmi Introduction The case of Shriram General Insurance Company Limited v. Smt. Laxmi...

Reimbursement vs. Service Fees: Clarifying Section 194J Applicability in Corporate Agreements

Date: Feb 13, 2018

Reimbursement vs. Service Fees: Clarifying Section 194J Applicability in Corporate Agreements Introduction The case of THE COMMISSIONER OF INCOME TAX v. M/S KALYANI STEELS LTD adjudicated by the...

Interpreting 'Purpose Not Allowed by Permit' Under Section 149(2) Motor Insurance Act: Insights from United India Insurance Co. Ltd. v. Smt. Jayamma

Date: Jan 26, 2018

Interpreting 'Purpose Not Allowed by Permit' Under Section 149(2) Motor Insurance Act: Insights from United India Insurance Co. Ltd. v. Smt. Jayamma Introduction The case of The Divisional Manager,...

Clarity on Insurer Liability in Tractor Accidents: Insights from Gadhilingappa v. K. Guleppa

Date: Jan 3, 2018

Clarity on Insurer Liability in Tractor Accidents: Insights from Gadhilingappa v. K. Guleppa Introduction The case of Gadhilingappa @ Gadhilinga S/O Ulluru Mallappa @ v. K. Guleppa S/O K Kingappa...

Jurisdictional Boundaries of Special Courts under MMDR Act and IPC: Insights from Sri Vivek v. State of Karnataka

Date: Nov 16, 2017

Jurisdictional Boundaries of Special Courts under MMDR Act and IPC: Insights from Sri Vivek v. The State Of Karnataka Introduction The case of Sri Vivek and Another v. The State Of Karnataka, By...

Kasaramaadhana Scheme 2017: Establishing Priority in Tax Settlement Adjustments

Date: Nov 15, 2017

Kasaramaadhana Scheme 2017: Establishing Priority in Tax Settlement Adjustments Introduction The case of M/S. Ws Retail Services Private Limited v. The State Of Karnataka adjudicated by the Karnataka...

Comprehensive Commentary on Commissioner Of Income Tax v. Hewlett Packard Global Soft Ltd: Affirming Section 10A Deduction for Export-Oriented Undertakings

Date: Oct 31, 2017

Affirming Section 10A Deduction for Export-Oriented Undertakings: Commissioner Of Income Tax v. Hewlett Packard Global Soft Ltd Introduction The case of Commissioner Of Income Tax v. Hewlett Packard...

Strict Adherence to Section 35(1) of POCSO: Karnataka High Court in VINAY v. State of Karnataka

Date: Jul 14, 2017

Strict Adherence to Section 35(1) of POCSO: Karnataka High Court in VINAY v. State of Karnataka Introduction The case of VINAY v. THE STATE OF KARNATAKA was adjudicated by the Karnataka High Court on...

Section 80P(2)(d) Deduction Denied for Interest Income from Co-operative Banks: Totagars Co-operative Sale Society Judgment Analysis

Date: Jun 17, 2017

Section 80P(2)(d) Deduction Denied for Interest Income from Co-operative Banks: Totagars Co-operative Sale Society Judgment Analysis Introduction The case of Prl. Commissioner of Income Tax vs....

Admissibility of Electronic Evidence under Section 65-B: M.R. Hiremath v. State

Date: Apr 28, 2017

Admissibility of Electronic Evidence under Section 65-B: M.R. Hiremath v. State Introduction The case of M.R. Hiremath v. State adjudicated by the Karnataka High Court on April 27, 2017, revolves...

Rational Classification in Taxation: Upholding State's Discretion in Liquor Taxation

Date: Mar 23, 2017

Rational Classification in Taxation: Upholding State's Discretion in Liquor Taxation 1. Introduction The case of M/S Renukamba v. The State of Karnataka adjudicated by the Karnataka High Court on...

Karnataka High Court Refines Criteria for Depositing Disputed Income Tax Demands: A New Precedent

Date: Feb 24, 2017

Karnataka High Court Refines Criteria for Depositing Disputed Income Tax Demands: A New Precedent Introduction The case of Flipkart India Private Limited v. The Assistant Commissioner of Income Tax...

Mandating Judicial Scrutiny in Taking Cognizance: Mallikarjuna v. State Of Karnataka

Date: Feb 3, 2017

Mandating Judicial Scrutiny in Taking Cognizance: Mallikarjuna v. State Of Karnataka Introduction In the case of Mallikarjuna v. State Of Karnataka, adjudicated by the Karnataka High Court's Dharwad...

Karnataka High Court’s Landmark Ruling on Market Valuation in Land Acquisition

Date: Jan 26, 2017

Establishing Market Value Determination Standards in Land Acquisition: Karnataka High Court’s Precedential Decision Introduction The case The State of Karnataka Through v. Mohammed Tajoddin Junadi...