Karnataka High Court Case Commentaries

Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations

Date: Jul 26, 2014

Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations Introduction The case of Moin Basha Kurnooli v. The State Of Karnataka By Cowl...

Full Input Tax Deduction Entitlement in the Presence of Exempt By-products: M.K. Agro Tech (P) Ltd. v. State Of Karnataka

Date: Jul 18, 2014

Full Input Tax Deduction Entitlement in the Presence of Exempt By-products M.K. Agro Tech (P) Ltd. v. State Of Karnataka Karnataka High Court, 17th July 2014 Introduction The case of M.K. Agro Tech...

Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC

Date: Jul 17, 2014

Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC Introduction The case of Sn Enviro-Tech Pvt. Ltd., New Delhi & Another v. Managing Director Of Karnataka...

Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court

Date: Jul 16, 2014

Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court Introduction The case of Commissioner Of Income Tax Mangalore v. Assistant Commissioner...

Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites

Date: Jul 15, 2014

Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites Introduction The case of The Commissioner Of Income Tax v. Shri K...

Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments

Date: Jul 12, 2014

Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments Introduction In the landmark case of Sri R. Shankaran v. The State Of...

Karnataka High Court Clarifies Compensation Assessment under the Motor Vehicles Act: Smt. Padmavathi v. Ravichandran

Date: Jun 26, 2014

Karnataka High Court Clarifies Compensation Assessment under the Motor Vehicles Act: Smt. Padmavathi v. Ravichandran Introduction Court: Karnataka High Court Date: June 25, 2014 Case: Smt. Padmavathi...

Karnataka High Court Clarifies 'Substantial Government Financing' for Income Tax Exemption under Section 10(23C)(iiiab)

Date: Jun 18, 2014

Karnataka High Court Clarifies 'Substantial Government Financing' for Income Tax Exemption under Section 10(23C)(iiiab) Introduction The case of The Commissioner Of Income Tax, C.R Building, Queens...

Solectron Centum Electronics Ltd. v. Commissioner of Central Excise: Establishing Clarity on Cenvat Credit Reversal in EHTP Units

Date: Jun 12, 2014

Solectron Centum Electronics Ltd. v. Commissioner of Central Excise: Establishing Clarity on Cenvat Credit Reversal in EHTP Units Introduction In the landmark case of The Commissioner Of Central...

Ruling on Ouster and Joint Possession in Hindu Partition Suits: Karnataka High Court's Decision in Smt. Nanjamma v. Smt. Akkayamma And Others

Date: May 1, 2014

Ruling on Ouster and Joint Possession in Hindu Partition Suits: Karnataka High Court's Decision in Smt. Nanjamma v. Smt. Akkayamma And Others Introduction The case of Smt. Nanjamma v. Smt. Akkayamma...

Retrospective Operation of Legislative Amendments: Insights from Hassan Cooperative Milk Producers Societies Union v. State of Karnataka

Date: May 1, 2014

Retrospective Operation of Legislative Amendments: Insights from Hassan Cooperative Milk Producers Societies Union Limited v. State of Karnataka Introduction The case of Hassan Cooperative Milk...

Mandatory Judicial Scrutiny of Document Stamping under Section 33 of the Karnataka Stamp Act: Insights from Smt. Savithramma R.C v. M/S. Vijaya Bank And Another

Date: Mar 8, 2014

Mandatory Judicial Scrutiny of Document Stamping under Section 33 of the Karnataka Stamp Act: Insights from Smt. Savithramma R.C v. M/S. Vijaya Bank And Another Introduction The case of Smt....

Eligibility for Section 10A Exemption Post-Conversion: Insights from Commissioner of Income Tax v. M/S. Foresee Information Systems (P) Ltd.

Date: Feb 13, 2014

Eligibility for Section 10A Exemption Post-Conversion: Insights from Commissioner of Income Tax v. M/S. Foresee Information Systems (P) Ltd. Introduction The case of The Commissioner Of Income Tax,...

Limitations on Section 263 and Partial Income Taxation under Section 13(1)(d) for Charitable Trusts: Commissioner of Income-Tax v. F.R. Mullers Charitable Institutions

Date: Feb 11, 2014

Limitations on Section 263 and Partial Income Taxation under Section 13(1)(d) for Charitable Trusts: Commissioner of Income-Tax v. F.R. Mullers Charitable Institutions Introduction In the landmark...

Setoff of Depreciation and Losses in Section 80IA Claims: Karnataka High Court's Landmark Decision

Date: Feb 6, 2014

Setoff of Depreciation and Losses in Section 80IA Claims: Karnataka High Court's Landmark Decision Introduction The case of Commissioner Of Income Tax v. Shri. Anil H Lad delivered by the Karnataka...

Deduction of Employees' Contributions Under Section 36(1)(va): Insights from Essae Teraoka P. Ltd. v. Deputy Commissioner Of Income-Tax

Date: Feb 5, 2014

Deduction of Employees' Contributions Under Section 36(1)(va): Insights from Essae Teraoka P. Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of Essae Teraoka P. Ltd. v. Deputy...

Distinguishing Revenue and Capital Expenditure in Tax Assessments: Analysis of Commissioner Of Income-Tax And Another v. ITC Hotels

Date: Feb 1, 2014

Distinguishing Revenue and Capital Expenditure in Tax Assessments: Analysis of Commissioner Of Income-Tax And Another v. ITC Hotels Introduction The case of Commissioner Of Income-Tax And Another v....

Bellary Steels Precedent on Disallowance of Bogus Lease Rentals and Unexplained Cash Credits

Date: Jan 30, 2014

Bellary Steels Precedent on Disallowance of Bogus Lease Rentals and Unexplained Cash Credits Introduction The case of Commissioner Of Income-Tax And Another v. Bellary Steels And Alloys Ltd....

M. Abdul Azeez v. The State of Karnataka: Upholding the Principle of Rotation in Reserved Office Allotments

Date: Jan 7, 2014

M. Abdul Azeez v. The State of Karnataka: Upholding the Principle of Rotation in Reserved Office Allotments Introduction The case of M. Abdul Azeez v. The State Of Karnataka is a landmark judgment...

Substantially Financed by Government: High Court Rules Against Tax Exemption for Visvesvaraya Technological University

Date: Dec 21, 2013

Substantially Financed by Government: High Court Rules Against Tax Exemption for Visvesvaraya Technological University Introduction In the landmark case of Visvesvaraya Technological University v....