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  • Commentaries
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Karnataka High Court Case Commentaries

Uniform Penalty Provisions under the Stamp Act: Analysis of Sri. K. Govinde Gowda v. Smt. Akkayamma And Others

Uniform Penalty Provisions under the Stamp Act: Analysis of Sri. K. Govinde Gowda v. Smt. Akkayamma And Others

Date: Sep 8, 2011
Uniform Penalty Provisions under the Stamp Act: Analysis of Sri. K. Govinde Gowda v. Smt. Akkayamma And Others Introduction The case of Sri. K. Govinde Gowda v. Smt. Akkayamma And Others, adjudicated...
Uniform Interpretation of 'Total Turnover' and 'Export Turnover' Under Section 10A: Insights from Commissioner Of Income-Tax v. Tata Elxsi Ltd.

Uniform Interpretation of 'Total Turnover' and 'Export Turnover' Under Section 10A: Insights from Commissioner Of Income-Tax v. Tata Elxsi Ltd.

Date: Aug 31, 2011
Uniform Interpretation of 'Total Turnover' and 'Export Turnover' Under Section 10A: Insights from Commissioner Of Income-Tax And Another v. Tata Elxsi Ltd. Introduction The case of Commissioner Of...
Validity of Notices Under Section 158 BC: Insights from Commissioner Of Income-Tax And Another v. M/S Micro Labs Limited

Validity of Notices Under Section 158 BC: Insights from Commissioner Of Income-Tax And Another v. M/S Micro Labs Limited

Date: Aug 27, 2011
Validity of Notices Under Section 158 BC: Insights from Commissioner Of Income-Tax And Another v. M/S Micro Labs Limited Introduction The case of Commissioner Of Income-Tax And Another v. M/S Micro...
Clarifying Revisional Jurisdiction: Karnataka High Court in Mallegowda v. C. Channaveeregowda And Others

Clarifying Revisional Jurisdiction: Karnataka High Court in Mallegowda v. C. Channaveeregowda And Others

Date: Aug 19, 2011
Clarifying Revisional Jurisdiction: Karnataka High Court in Mallegowda v. C. Channaveeregowda And Others Introduction The case of Mallegowda v. C. Channaveeregowda And Others adjudicated by the...
Interpretation of 'Issue' for Rule 57G(5) Cenvat Credit Claims in Mangalore Refinery v. CCE

Interpretation of 'Issue' for Rule 57G(5) Cenvat Credit Claims in Mangalore Refinery v. CCE

Date: Aug 17, 2011
Interpretation of 'Issue' for Rule 57G(5) Cenvat Credit Claims in Mangalore Refinery & Petrochemicals Ltd. v. CCE, Mangalore Introduction The case of Mangalore Refinery & Petrochemicals Ltd. v. CCE,...
Section 10A Deduction Non-Dependency on Non-STP Unit Losses: Commissioner Of Income-Tax v. Yokogawa India Ltd.

Section 10A Deduction Non-Dependency on Non-STP Unit Losses: Commissioner Of Income-Tax v. Yokogawa India Ltd.

Date: Aug 10, 2011
Section 10A Deduction Non-Dependency on Non-STP Unit Losses: Commissioner Of Income-Tax v. Yokogawa India Ltd. Introduction The case of Commissioner Of Income-Tax And Another v. Yokogawa India Ltd....
Applicability of Sections 234B and 234C on Advance Tax under Section 115JB

Applicability of Sections 234B and 234C on Advance Tax under Section 115JB

Date: Aug 4, 2011
Applicability of Sections 234B and 234C on Advance Tax under Section 115JB: Insights from Commissioner Of Income-Tax And Another v. Jupiter Bio-Science Ltd. Introduction The case of Commissioner Of...
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.,...
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