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Karnataka High Court Case Commentaries

Document of Title Essential for Declaration Suits: Hullappa v. State of Karnataka

Document of Title Essential for Declaration Suits: Hullappa v. State of Karnataka

Date: Feb 11, 2012
Document of Title Essential for Declaration Suits: Hullappa v. State of Karnataka Introduction Hullappa v. The State Of Karnataka, Through Deputy Commissioner, Bidar And Others is a landmark judgment...
Assessment of MODVAT Credit and Section 10A Exemptions in Income Tax: Commissioner of Income Tax & Others v. M/s H.P. Global Soft Ltd.

Assessment of MODVAT Credit and Section 10A Exemptions in Income Tax: Commissioner of Income Tax & Others v. M/s H.P. Global Soft Ltd.

Date: Jan 18, 2012
Assessment of MODVAT Credit and Section 10A Exemptions in Income Tax: Commissioner of Income Tax & Others v. M/s H.P. Global Soft Ltd. Introduction The case of Commissioner of Income Tax & Others v....
Strict Compliance with Security Interest Enforcement Rules Affirmed in Karnataka High Court

Strict Compliance with Security Interest Enforcement Rules Affirmed in Karnataka High Court

Date: Jan 18, 2012
Strict Compliance with Security Interest Enforcement Rules Affirmed in Karnataka High Court Introduction In the landmark case of The General Manager, Sri Siddeshwara Co-Operative Bank Ltd., Bijapur...
Reaffirmation of Section 263: Scope of Revisional Jurisdiction in DTAA Deductions - Commissioner of Income Tax vs Joint Commissioner of Income Tax

Reaffirmation of Section 263: Scope of Revisional Jurisdiction in DTAA Deductions - Commissioner of Income Tax vs Joint Commissioner of Income Tax

Date: Jan 5, 2012
Reaffirmation of Section 263: Scope of Revisional Jurisdiction in DTAA Deductions Commissioner of Income Tax vs Joint Commissioner of Income Tax (Assessment), Special Range - 6, C.R Building, Queens...
Non-Compliance with Simultaneous Trial Procedure in Cross Cases Does Not Vitiate Proceedings Unless Prejudice Occurs - State of Karnataka v. Hosakeri Ningappa

Non-Compliance with Simultaneous Trial Procedure in Cross Cases Does Not Vitiate Proceedings Unless Prejudice Occurs - State of Karnataka v. Hosakeri Ningappa

Date: Dec 20, 2011
Non-Compliance with Simultaneous Trial Procedure in Cross Cases Does Not Vitiate Proceedings Unless Prejudice Occurs Introduction The case of State of Karnataka v. Hosakeri Ningappa And Another...
CPC Order 9 Rule 9 and Continuous Cause of Action in Partition Suits: Karnataka High Court's Landmark Decision

CPC Order 9 Rule 9 and Continuous Cause of Action in Partition Suits: Karnataka High Court's Landmark Decision

Date: Dec 17, 2011
CPC Order 9 Rule 9 and Continuous Cause of Action in Partition Suits: Karnataka High Court's Landmark Decision Introduction The case of S.K Lakshminarasappa, Since Deceased By His L.Rs, v. Sri. B....
Age of Retirement for Professors in Karnataka: Karnataka High Court Establishes Precedent

Age of Retirement for Professors in Karnataka: Karnataka High Court Establishes Precedent

Date: Nov 10, 2011
Age of Retirement for Professors in Karnataka: Karnataka High Court Establishes Precedent Introduction The case of State Of Karnataka v. Dr. R. Halesha deliberated on the appropriate age of...
Applicability of Monetary Limit Instructions to Pending Appeals in Taxation: Insights from Commissioner Of Income-Tax And Another v. Ranka And Ranka

Applicability of Monetary Limit Instructions to Pending Appeals in Taxation: Insights from Commissioner Of Income-Tax And Another v. Ranka And Ranka

Date: Nov 3, 2011
Applicability of Monetary Limit Instructions to Pending Appeals in Taxation: Insights from Commissioner Of Income-Tax And Another v. Ranka And Ranka Introduction The case of Commissioner Of...
Commissioner Of Income Tax & Anr. v. ISRO Satellite Centre: A Landmark Judgment on Technical Services and Tax Liability

Commissioner Of Income Tax & Anr. v. ISRO Satellite Centre: A Landmark Judgment on Technical Services and Tax Liability

Date: Oct 29, 2011
Commissioner Of Income Tax & Anr. v. ISRO Satellite Centre: A Landmark Judgment on Technical Services and Tax Liability Introduction The case of Commissioner Of Income Tax & Anr. v. ISRO Satellite...
Enhancement of Compensation under Section 163-A of the Motor Vehicles Act: Insights from Regional Manager, New India Assurance Co. Ltd. v. Vijay Balshiram Walunj And Others

Enhancement of Compensation under Section 163-A of the Motor Vehicles Act: Insights from Regional Manager, New India Assurance Co. Ltd. v. Vijay Balshiram Walunj And Others

Date: Oct 25, 2011
Enhancement of Compensation under Section 163-A of the Motor Vehicles Act: Insights from Regional Manager, New India Assurance Co. Ltd. v. Vijay Balshiram Walunj And Others Introduction The case of...
Karnataka High Court Affirms Applicability of Section 88E Rebate under Section 115JB Assessments

Karnataka High Court Affirms Applicability of Section 88E Rebate under Section 115JB Assessments

Date: Oct 25, 2011
Karnataka High Court Affirms Applicability of Section 88E Rebate under Section 115JB Assessments 1. Introduction The case of Income Tax v. Horizon Capital Ltd. adjudicated by the Karnataka High Court...
Corpus Donations and Section 80-G Exemptions: Karnataka High Court’s Landmark Judgment

Corpus Donations and Section 80-G Exemptions: Karnataka High Court’s Landmark Judgment

Date: Oct 18, 2011
Corpus Donations and Section 80-G Exemptions: Karnataka High Court’s Landmark Judgment Introduction The Karnataka High Court delivered a significant judgment on October 17, 2011, in the case of The...
Tax Deduction at Source on Software License Payments: Karnataka HC Upholds Royalty Classification

Tax Deduction at Source on Software License Payments: Karnataka HC Upholds Royalty Classification

Date: Oct 16, 2011
Tax Deduction at Source on Software License Payments: Karnataka HC Upholds Royalty Classification Introduction In the landmark case of Commissioner Of Income-Tax And Another v. Samsung Electronics...
Karnataka High Court Establishes Comprehensive Approach to Interest Calculation in Provisional Central Excise Assessments

Karnataka High Court Establishes Comprehensive Approach to Interest Calculation in Provisional Central Excise Assessments

Date: Oct 14, 2011
Karnataka High Court Establishes Comprehensive Approach to Interest Calculation in Provisional Central Excise Assessments Introduction The case of Toyota Kirloskar Auto Parts Pvt. Ltd. v. Central...
Extension of Tax Holiday Under Section 10B: Precedent in Commissioner Of Income-Tax And Another v. Dsl Software Ltd.

Extension of Tax Holiday Under Section 10B: Precedent in Commissioner Of Income-Tax And Another v. Dsl Software Ltd.

Date: Oct 13, 2011
Extension of Tax Holiday Under Section 10B: Precedent in Commissioner Of Income-Tax And Another v. Dsl Software Ltd. Introduction The case of Commissioner Of Income-Tax And Another v. Dsl Software...
Doctrine of Contributory Negligence in Bus Accidents: Insights from North East Karnataka Road Transport Corporation v. Smt Vijayalaxmi And Others

Doctrine of Contributory Negligence in Bus Accidents: Insights from North East Karnataka Road Transport Corporation v. Smt Vijayalaxmi And Others

Date: Oct 1, 2011
Doctrine of Contributory Negligence in Bus Accidents: Insights from North East Karnataka Road Transport Corporation v. Smt Vijayalaxmi And Others Introduction The case of North East Karnataka Road...
Dual Conditions for Revisional Jurisdiction under Section 263: Analysis of Commissioner Of Income-Tax And Another v. Digital Global Soft Ltd.

Dual Conditions for Revisional Jurisdiction under Section 263: Analysis of Commissioner Of Income-Tax And Another v. Digital Global Soft Ltd.

Date: Sep 20, 2011
Dual Conditions for Revisional Jurisdiction under Section 263: Analysis of Commissioner Of Income-Tax And Another v. Digital Global Soft Ltd. 1. Introduction The case of Commissioner Of Income-Tax...
Industrial Consumer Exemption Under Standards of Weights and Measures Act: Karnataka High Court Upholds Rights of Ewac Alloys Limited

Industrial Consumer Exemption Under Standards of Weights and Measures Act: Karnataka High Court Upholds Rights of Ewac Alloys Limited

Date: Sep 17, 2011
Industrial Consumer Exemption Under Standards of Weights and Measures Act: Karnataka High Court Upholds Rights of Ewac Alloys Limited Introduction In the case of Ewac Alloys Limited, Mumbai And...
Retrospective Liability under Section 201A for Non-Deduction of TDS under Section 194A: Karnataka High Court's Ruling in Solar Automobiles India Pvt. Ltd.

Retrospective Liability under Section 201A for Non-Deduction of TDS under Section 194A: Karnataka High Court's Ruling in Solar Automobiles India Pvt. Ltd.

Date: Sep 13, 2011
Retrospective Liability under Section 201A for Non-Deduction of TDS under Section 194A: Karnataka High Court's Ruling in Solar Automobiles India Pvt. Ltd. Introduction The case of Solar Automobiles...
Licensing vs. Transfer of Rights in Telecommunication Infrastructure: Insights from Indus Towers Ltd. v. Deputy Commissioner of Commercial Taxes

Licensing vs. Transfer of Rights in Telecommunication Infrastructure: Insights from Indus Towers Ltd. v. Deputy Commissioner of Commercial Taxes

Date: Sep 8, 2011
Licensing vs. Transfer of Rights in Telecommunication Infrastructure: Insights from Indus Towers Ltd. v. Deputy Commissioner of Commercial Taxes Introduction The case of Indus Towers Ltd. v. Deputy...
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