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Karnataka High Court Case Commentaries

New Precedent on Income Recognition for Non-Performing Assets: Commissioner Of Income-Tax And Another v. Canfin Homes Ltd.

New Precedent on Income Recognition for Non-Performing Assets: Commissioner Of Income-Tax And Another v. Canfin Homes Ltd.

Date: Aug 2, 2011
New Precedent on Income Recognition for Non-Performing Assets: Commissioner Of Income-Tax And Another v. Canfin Homes Ltd. Introduction The case of Commissioner Of Income-Tax And Another v. Canfin...
Interest on Refunds of Self-Assessment Tax: Karnataka High Court Establishes Payment from Date of Tax Payment

Interest on Refunds of Self-Assessment Tax: Karnataka High Court Establishes Payment from Date of Tax Payment

Date: Jul 28, 2011
Interest on Refunds of Self-Assessment Tax: Karnataka High Court Establishes Payment from Date of Tax Payment Introduction The case of Commissioner Of Income-Tax And Another v. Vijaya Bank...
Interpretation of Section 234B in Reassessment Under Section 147: Vijay Kumar Saboo Case

Interpretation of Section 234B in Reassessment Under Section 147: Vijay Kumar Saboo Case

Date: Jul 19, 2011
Interpretation of Section 234B in Reassessment Under Section 147: Vijay Kumar Saboo Case Introduction The case of Vijay Kumar Saboo (Huf) And Another v. Assistant Commissioner Of Income-Tax,...
Sri. D.T Sridhar v. Sri. B.K Sangameshwar And Others: Striking Down Election Petition Allegations Under Representation of People's Act

Sri. D.T Sridhar v. Sri. B.K Sangameshwar And Others: Striking Down Election Petition Allegations Under Representation of People's Act

Date: Jul 14, 2011
Striking Down Election Petition Allegations Under Representation of People's Act Introduction The case of Sri. D.T Sridhar v. Sri. B.K Sangameshwar And Others, adjudicated by the Karnataka High Court...
R. Halesha (Dr.) v. State Of Karnataka: Upholding UGC's Mandate on Teacher Superannuation Age

R. Halesha (Dr.) v. State Of Karnataka: Upholding UGC's Mandate on Teacher Superannuation Age

Date: Jun 23, 2011
R. Halesha (Dr.) v. State Of Karnataka: Upholding UGC's Mandate on Teacher Superannuation Age Introduction The case of R. Halesha (Dr.) v. State Of Karnataka was adjudicated by the Karnataka High...
High Court Upholds Supreme Jurisdiction on Service Tax Appeals

High Court Upholds Supreme Jurisdiction on Service Tax Appeals

Date: Apr 22, 2011
High Court Upholds Supreme Jurisdiction on Service Tax Appeals Introduction In the landmark case of Commissioner Of Service Tax v. Scott Wilson Kirkpatrick India Pvt. Limited, adjudicated by the...
Discretionary Powers in Imposing Service Tax Penalties: Analysis of Commissioner Of Service Tax v. Ms Motor World

Discretionary Powers in Imposing Service Tax Penalties: Analysis of Commissioner Of Service Tax v. Ms Motor World

Date: Apr 22, 2011
Discretionary Powers in Imposing Service Tax Penalties: Analysis of Commissioner Of Service Tax v. Ms Motor World Introduction The case of Commissioner Of Service Tax v. Ms Motor World adjudicated by...
Commissioner of Customs, Bangalore v. Motorola India Ltd.: Clarifying Appellate Jurisdiction under the Customs Act

Commissioner of Customs, Bangalore v. Motorola India Ltd.: Clarifying Appellate Jurisdiction under the Customs Act

Date: Apr 22, 2011
Commissioner of Customs, Bangalore v. Motorola India Ltd.: Clarifying Appellate Jurisdiction under the Customs Act Introduction The case of Commissioner Of Customs, Bangalore v. Motorola India Ltd....
Estoppel in Motor Accident Compensation Claims: Key Principles from B.U Chaitanya v. Managing Director, BMTC

Estoppel in Motor Accident Compensation Claims: Key Principles from B.U Chaitanya v. Managing Director, BMTC

Date: Apr 22, 2011
Estoppel in Motor Accident Compensation Claims: Key Principles from B.U Chaitanya v. Managing Director, BMTC Introduction The case of B.U Chaitanya v. Managing Director, Bangalore Metropolitan...
Composite Contract Taxation in Catering Services: Sky Gourmet Catering Pvt. Ltd. v. Assistant Commissioner Of Commercial Taxes, Bangalore

Composite Contract Taxation in Catering Services: Sky Gourmet Catering Pvt. Ltd. v. Assistant Commissioner Of Commercial Taxes, Bangalore

Date: Apr 19, 2011
Composite Contract Taxation in Catering Services: Sky Gourmet Catering Pvt. Ltd. v. Assistant Commissioner Of Commercial Taxes, Bangalore 1. Introduction The case of Sky Gourmet Catering Private...
Classification of Software Development Contracts under VAT and CST: Analysis of Sasken Communication Technologies Ltd. v. Joint Commissioner of Commercial Taxes

Classification of Software Development Contracts under VAT and CST: Analysis of Sasken Communication Technologies Ltd. v. Joint Commissioner of Commercial Taxes

Date: Apr 16, 2011
Classification of Software Development Contracts under VAT and CST: Analysis of Sasken Communication Technologies Ltd. v. Joint Commissioner of Commercial Taxes Introduction The case of Sasken...
Expansion of Cenvat Credit Eligibility: Karnataka High Court in Commissioner Of Central Excise v. M/S Stanzen Toyotetsu India (P) Ltd.

Expansion of Cenvat Credit Eligibility: Karnataka High Court in Commissioner Of Central Excise v. M/S Stanzen Toyotetsu India (P) Ltd.

Date: Apr 9, 2011
Expansion of Cenvat Credit Eligibility: Karnataka High Court in Commissioner Of Central Excise v. M/S Stanzen Toyotetsu India (P) Ltd. Introduction The case of Commissioner Of Central Excise v. M/S...
Expansion of Cenvat Credit to Include Canteen, Transportation, and Health Insurance Services: A Comprehensive Commentary on Commr. of C. Ex., Bangalore-III v. Stanzen Toyotetsu India (P) Ltd.

Expansion of Cenvat Credit to Include Canteen, Transportation, and Health Insurance Services: A Comprehensive Commentary on Commr. of C. Ex., Bangalore-III v. Stanzen Toyotetsu India (P) Ltd.

Date: Apr 9, 2011
Expansion of Cenvat Credit to Include Canteen, Transportation, and Health Insurance Services Introduction In the landmark case of Commr. of C. Ex., Bangalore-III v. Stanzen Toyotetsu India (P) Ltd.,...
Defining Wrongful Availment of CENVAT Credit: Karnataka High Court's Precedent

Defining Wrongful Availment of CENVAT Credit: Karnataka High Court's Precedent

Date: Apr 6, 2011
Defining Wrongful Availment of CENVAT Credit: Karnataka High Court's Precedent 1. Introduction The case of The Commissioner Of Central Excise & Service Tax v. M/S. Bill Forge Pvt. Ltd. adjudicated by...
Ensuring Judicial Mind in Cognizance: Insights from Sri K. Ramachandra Reddy v. State Of Karnataka

Ensuring Judicial Mind in Cognizance: Insights from Sri K. Ramachandra Reddy v. State Of Karnataka

Date: Mar 31, 2011
Ensuring Judicial Mind in Cognizance: Insights from Sri K. Ramachandra Reddy v. State Of Karnataka Introduction The judicial process ensures that legal proceedings adhere to established norms and...
Expansion of 'Activities Relating to Business' under CENVAT: Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner of Central Excise

Expansion of 'Activities Relating to Business' under CENVAT: Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner of Central Excise

Date: Mar 29, 2011
Expansion of 'Activities Relating to Business' under CENVAT: Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner of Central Excise Introduction The case of M/S. Toyota Kirloskar Motor Private Limited v....
Sudhir Papers Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Refund Claims and Unjust Enrichment

Sudhir Papers Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Refund Claims and Unjust Enrichment

Date: Mar 29, 2011
Sudhir Papers Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Refund Claims and Unjust Enrichment Introduction The case of Sudhir Papers Ltd. v. Commissioner Of Central Excise, Bangalore-I...
ABB Limited Judgment: Expansion of Input Service Definition under Cenvat Credit Rules

ABB Limited Judgment: Expansion of Input Service Definition under Cenvat Credit Rules

Date: Mar 24, 2011
ABB Limited Judgment: Expansion of Input Service Definition under Cenvat Credit Rules 1. Introduction The case of Commissioner Of Central Excise And S.T, Large Taxpayer Unit, Bangalore v. ABB Limited...
CENVAT Credit on Outward Transportation Services: Karnataka High Court's Landmark Judgment

CENVAT Credit on Outward Transportation Services: Karnataka High Court's Landmark Judgment

Date: Mar 24, 2011
CENVAT Credit on Outward Transportation Services: Karnataka High Court's Landmark Judgment Introduction The Commissioner v. Ms ABB Limited is a pivotal judgment rendered by the Karnataka High Court...
Interest Liability on Differential Duty: Insights from Commissioner Of C. Ex., Bangalore-III v. Presscom Products

Interest Liability on Differential Duty: Insights from Commissioner Of C. Ex., Bangalore-III v. Presscom Products

Date: Mar 8, 2011
Interest Liability on Differential Duty: Insights from Commissioner Of C. Ex., Bangalore-III v. Presscom Products Introduction The case of Commissioner Of C. Ex., Bangalore-III v. Presscom Products...
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