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Karnataka High Court Case Commentaries

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...
Reaffirming State Jurisdiction under the Public Premises Act: Insights from "Itc Limited And Another v. Union Of India And Others"

Reaffirming State Jurisdiction under the Public Premises Act: Insights from "Itc Limited And Another v. Union Of India And Others"

Date: Feb 10, 2011
Reaffirming State Jurisdiction under the Public Premises Act: Insights from "Itc Limited And Another v. Union Of India And Others" Introduction The case of Itc Limited And Another v. Union Of India...
Permanent Establishment Defined: Liaison Office's Commercial Activities Constitute a PE under DTAA

Permanent Establishment Defined: Liaison Office's Commercial Activities Constitute a PE under DTAA

Date: Feb 9, 2011
Permanent Establishment Defined: Liaison Office's Commercial Activities Constitute a PE under DTAA Introduction The case of Jebon Corporation India Liaison Office v. Commissioner Of Income Tax...
CENVAT Credit Distribution Across Multiple Units: Insights from Commissioner Of C. Ex., Bangalore-I v. Ecof Industries Pvt. Ltd.

CENVAT Credit Distribution Across Multiple Units: Insights from Commissioner Of C. Ex., Bangalore-I v. Ecof Industries Pvt. Ltd.

Date: Feb 4, 2011
CENVAT Credit Distribution Across Multiple Units: Insights from Commissioner Of C. Ex., Bangalore-I v. Ecof Industries Pvt. Ltd. Introduction The case of Commissioner Of C. Ex., Bangalore-I v. Ecof...
Independent Application of Sections 80-IA and 80HHC: Karnataka High Court's Ruling in Commissioner Of Income-Tax v. Millipore India P. Ltd.

Independent Application of Sections 80-IA and 80HHC: Karnataka High Court's Ruling in Commissioner Of Income-Tax v. Millipore India P. Ltd.

Date: Feb 4, 2011
Independent Application of Sections 80-IA and 80HHC: Karnataka High Court's Ruling in Commissioner Of Income-Tax v. Millipore India P. Ltd. Introduction The case of Commissioner Of Income-Tax And...
Karnataka High Court Reinforces Administrative Accountability in Land Revenue Matters: Smt. Leelavathi v. State of Karnataka

Karnataka High Court Reinforces Administrative Accountability in Land Revenue Matters: Smt. Leelavathi v. State of Karnataka

Date: Jan 25, 2011
Karnataka High Court Reinforces Administrative Accountability in Land Revenue Matters: Smt. Leelavathi v. State of Karnataka Introduction The case of Smt. Leelavathi v. State Of Karnataka And Others...
Affirmation of Official Record Requirement in Vested Land for Section 77-A of Karnataka Land Reforms Act

Affirmation of Official Record Requirement in Vested Land for Section 77-A of Karnataka Land Reforms Act

Date: Jan 23, 2011
Affirmation of Official Record Requirement in Vested Land for Section 77-A of Karnataka Land Reforms Act Introduction The case of Lokayya Poojary And Another v. State Of Karnataka And Others...
Executive Orders Possess Statutory Force in Government Servant Transfers: An Analysis of Mr. Chandru H.N v. State Of Karnataka And Others

Executive Orders Possess Statutory Force in Government Servant Transfers: An Analysis of Mr. Chandru H.N v. State Of Karnataka And Others

Date: Jan 23, 2011
Executive Orders Possess Statutory Force in Government Servant Transfers: An Analysis of Mr. Chandru H.N v. State Of Karnataka And Others Introduction The case of Mr. Chandru H.N v. State Of...
Clarifying Appellate Jurisdiction under Section 54 of the Land Acquisition Act: Insights from Indian Council Of Agricultural Research v. Smt. Varija And Others

Clarifying Appellate Jurisdiction under Section 54 of the Land Acquisition Act: Insights from Indian Council Of Agricultural Research v. Smt. Varija And Others

Date: Jan 8, 2011
Clarifying Appellate Jurisdiction under Section 54 of the Land Acquisition Act: Insights from Indian Council Of Agricultural Research v. Smt. Varija And Others Introduction The case of Indian Council...
Reopening of Assessments Under Section 147: Insights from Commissioner Of Income Tax v. Rinku Chakraborthy

Reopening of Assessments Under Section 147: Insights from Commissioner Of Income Tax v. Rinku Chakraborthy

Date: Jan 7, 2011
Reopening of Assessments Under Section 147: Insights from Commissioner Of Income Tax v. Rinku Chakraborthy Introduction The case of The Commissioner Of Income Tax v. Rinku Chakraborthy adjudicated by...
Relinquishment of Specific Performance Rights as a Transfer of Capital Asset Under Income Tax Law

Relinquishment of Specific Performance Rights as a Transfer of Capital Asset Under Income Tax Law

Date: Jan 5, 2011
Relinquishment of Specific Performance Rights as a Transfer of Capital Asset Under Income Tax Law 1. Introduction The case of The Commissioner Of Income Tax v. Sri H Anil Kumar adjudicated by the...
Strict Interpretation of Section 10-B Affirmed in Sami Labs Limited v. The Assistant Commissioner Of Income Tax

Strict Interpretation of Section 10-B Affirmed in Sami Labs Limited v. The Assistant Commissioner Of Income Tax

Date: Dec 31, 2010
Strict Interpretation of Section 10-B Affirmed in Sami Labs Limited v. The Assistant Commissioner Of Income Tax Introduction The case of Sami Labs Limited v. The Assistant Commissioner Of Income Tax...
Insurer's Liability for Workmen's Compensation in Agricultural Transport Vehicles: An Analysis of National Insurance Co. Ltd v. Sri Maruthi And Others

Insurer's Liability for Workmen's Compensation in Agricultural Transport Vehicles: An Analysis of National Insurance Co. Ltd v. Sri Maruthi And Others

Date: Dec 28, 2010
Insurer's Liability for Workmen's Compensation in Agricultural Transport Vehicles: An Analysis of National Insurance Co. Ltd v. Sri Maruthi And Others Introduction The case of National Insurance...
Jurisdiction of Karnataka Small Causes Courts in Ejectment Suits Outside KR Act: Analysis of Abdul Wajid v. A.S Onkarappa

Jurisdiction of Karnataka Small Causes Courts in Ejectment Suits Outside KR Act: Analysis of Abdul Wajid v. A.S Onkarappa

Date: Dec 28, 2010
Jurisdiction of Karnataka Small Causes Courts in Ejectment Suits Outside KR Act: Analysis of Abdul Wajid v. A.S Onkarappa Introduction Abdul Wajid v. A.S Onkarappa is a landmark judgment delivered by...
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