Karnataka High Court Case Commentaries

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

Date: Mar 18, 2016

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf) Introduction The case of The Commissioner Of Income Tax v. Kishore...

Enhanced Interpretation of Section 35(2AB) and Section 14A Based on Commissioner Of Income-Tax v. Microlabs Ltd.

Date: Mar 12, 2016

Enhanced Interpretation of Section 35(2AB) and Section 14A Based on Commissioner Of Income-Tax v. Microlabs Ltd. Introduction The case of Commissioner Of Income-Tax And Another v. Microlabs Ltd....

Application of the Right to Fair Compensation and LA Act, 2013 in Karnataka High Court

Date: Mar 11, 2016

Application of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 in Karnataka High Court Introduction The case of Smt. K.M. Chikkathayamma...

High Court of Karnataka Sets Aside Conviction in Puttaiah @ Mahesh v. State By Rural Police: A New Precedent on Burden of Proof in Rash and Negligent Driving Cases

Date: Mar 5, 2016

High Court of Karnataka Sets Aside Conviction in Puttaiah @ Mahesh v. State By Rural Police: A New Precedent on Burden of Proof in Rash and Negligent Driving Cases Introduction The case of Puttaiah @...

Reaffirmation of ITAT's Approach to Sundry Creditors and Gross Profit Estimation in Income Tax Assessments

Date: Feb 26, 2016

Reaffirmation of ITAT's Approach to Sundry Creditors and Gross Profit Estimation in Income Tax Assessments Introduction The case of Commissioner Of Income-Tax And Another v. Anil Kumar And Co....

Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent

Date: Feb 23, 2016

Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent Introduction The Karnataka High Court, in the case of The Director Of Income-Tax Exemptions, C.R. Building...

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd.

Date: Feb 18, 2016

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd. And Another Introduction Chanabasappa v. Karnataka Neeravari Nigam Ltd. And...

Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd.

Date: Feb 17, 2016

Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd. Introduction The case of The Commissioner of Income Tax v. M/S Chaitanya...

Strict Adherence to Section 13 of the Immoral Traffic (Prevention) Act: Karnataka High Court Sets a Precedent

Date: Feb 4, 2016

Strict Adherence to Section 13 of the Immoral Traffic (Prevention) Act: Karnataka High Court Sets a Precedent Introduction The case of Shankare Gowda Shankara v. State By Madanayakanahalli Police...

Clarification on TDS Obligations for Contingent Interest Provisions under Section 194A: Karnataka High Court Judgment

Date: Feb 3, 2016

Clarification on TDS Obligations for Contingent Interest Provisions under Section 194A: Karnataka High Court Judgment Introduction The case of M/S. Karnataka Power Transmission Corporation Limited...

Karnataka High Court Sets Precedent on Proper Levy of Penalty under Section 271(1)(c) of the Income Tax Act

Date: Jan 26, 2016

Karnataka High Court Sets Precedent on Proper Levy of Penalty under Section 271(1)(c) of the Income Tax Act Introduction The case of M/S. Safina Hotels Private Limited v. The Commissioner Of...

Clarification on Section 263 of the Income Tax Act: Karnataka High Court's Ruling in Commissioner Of Income-Tax And Another v. Saravana Developers

Date: Jan 22, 2016

Clarification on Section 263 of the Income Tax Act: Karnataka High Court's Ruling in Commissioner Of Income-Tax And Another v. Saravana Developers Introduction The case of Commissioner Of Income-Tax...

Karnataka High Court Upholds Panchayat Seat Reservation Practices

Date: Jan 19, 2016

Karnataka High Court Upholds Panchayat Seat Reservation Practices Introduction The case S.T. Krishnegowda v. The State Of Karnataka, Department Of Panchayat Raj And Rural Development And Others was...

Hariram Hotels (P) Ltd. v. Income-Tax: High Court Establishes Limits on Rescrutiny of Book Profit Under Section 115JB

Date: Dec 17, 2015

Hariram Hotels (P) Ltd. v. Income-Tax: High Court Establishes Limits on Rescrutiny of Book Profit Under Section 115JB Introduction The case of Hariram Hotels (P) Ltd. v. Income-Tax adjudicated by the...

Inclusive Interpretation of Section 11 for Statutory Authorities: Karnataka High Court's Ruling in Commissioner Of Income Tax vs. Bagalkot Town Development Authority

Date: Dec 16, 2015

Inclusive Interpretation of Section 11 for Statutory Authorities: Karnataka High Court's Ruling in Commissioner Of Income Tax vs. Bagalkot Town Development Authority Introduction The case of The...

Upholding Rational Classification in Taxation: Karnataka High Court's Decision in Sri M Madhava Gowda v. Under Secretary To Government

Date: Oct 1, 2015

Upholding Rational Classification in Taxation: Karnataka High Court's Decision in Sri M Madhava Gowda v. Under Secretary To Government Introduction The case of Sri M Madhava Gowda v. Under Secretary...

Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P

Date: Sep 22, 2015

Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P Introduction The case of Commissioner of Income Tax v. Shri Mahalaxmi...

Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax

Date: Sep 3, 2015

Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax Introduction The case of Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax adjudicated by the...

Equality in Service Benefits of Educational Institution Employees: Karnataka High Court Renders Act No.7/2014 Unconstitutional

Date: Jul 11, 2015

Equality in Service Benefits of Educational Institution Employees: Karnataka High Court Renders Act No.7/2014 Unconstitutional Introduction The case of Dr. (Ms) B.K. Naik v. State Of Karnataka,...

Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise

Date: Jul 3, 2015

Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise Introduction The case of Madras Cements Limited v. Additional Commissioner Of...