Karnataka High Court Case Commentaries

Clarifying Tax Audit Compliance for Multiple Businesses: Insights from Assistant Commissioner Of Income-Tax v. Dr. K. Satish Shetty

Date: Feb 23, 2008

Clarifying Tax Audit Compliance for Multiple Businesses: Insights from Assistant Commissioner Of Income-Tax v. Dr. K. Satish Shetty Introduction The case of Assistant Commissioner Of Income-Tax And...

Admissibility of Expert Evidence and Proving Wills in Absence of Attesting Witnesses: Insights from Parappa v. Bhimappa

Date: Feb 9, 2008

Admissibility of Expert Evidence and Proving Wills in Absence of Attesting Witnesses: Insights from Parappa And Others v. Bhimappa And Another Introduction The case of Parappa And Others v. Bhimappa...

Karnataka High Court Upholds Universal Plast Principles: Lease vs. License in Tax Income Classification

Date: Jan 19, 2008

Karnataka High Court Upholds Universal Plast Principles: Lease vs. License in Tax Income Classification Introduction The case of East West Hotels Limited v. The Deputy Commissioner Of Income Tax...

Maintainability of Claims under Section 163-A of the Motor Vehicles Act: Insights from National Insurance Co. Ltd. v. Honnappa And Others

Date: Jan 17, 2008

Maintainability of Claims under Section 163-A of the Motor Vehicles Act: Insights from National Insurance Co. Ltd. v. Honnappa And Others Introduction The case of National Insurance Company Limited...

Karnataka High Court Establishes Clear Precedence on SFC Act's Application in Industrial Asset Seizures

Date: Jan 5, 2008

Karnataka High Court Establishes Clear Precedence on SFC Act's Application in Industrial Asset Seizures Introduction The case of Karnataka State Industrial Investment And Development Corporation...

Presumption of Valid Marriage and Partition Rights in Ancestral Property: Insights from M. Prithviraj v. Smt. Leelamma N. And Others

Date: Nov 17, 2007

Presumption of Valid Marriage and Partition Rights in Ancestral Property: Insights from M. Prithviraj And Others v. Smt. Leelamma N. And Others Introduction The case of M. Prithviraj And Others v....

Deductibility of Executors' Expenses in Capital Gains Computation: Perrett v. Income-Tax Officer

Date: Nov 16, 2007

Deductibility of Executors' Expenses in Capital Gains Computation: Mrs. June Perrett v. Income-Tax Officer Introduction The case of Mrs. June Perrett v. Income-Tax Officer adjudicated by the...

Ensuring Due Process and Harmonization with Planning Laws in Industrial Land Acquisition: Insight from Special Land Acquisition Officer, KIADB v. State of Karnataka

Date: Oct 31, 2007

Ensuring Due Process and Harmonization with Planning Laws in Industrial Land Acquisition: Insight from Special Land Acquisition Officer, KIADB v. State of Karnataka Introduction The case of Special...

Enforcement of Stamp Duty on Part-Performance Agreements: Insights from Sri J. Prakash v. Smt M.T Kamalamma

Date: Oct 13, 2007

Enforcement of Stamp Duty on Part-Performance Agreements: Insights from Sri J. Prakash v. Smt M.T Kamalamma Introduction The case of Sri J. Prakash v. Smt M.T Kamalamma And Another adjudicated by the...

Authorized Representation Required for Complaints under Section 138 of the Negotiable Instruments Act: Insights from Om Shakthi Sc/St And Minority Credit Co-Operative Society Ltd. v. M. Venkatesh

Date: Oct 6, 2007

Authorized Representation Required for Complaints under Section 138 of the Negotiable Instruments Act: Insights from Om Shakthi Sc/St And Minority Credit Co-Operative Society Ltd. v. M. Venkatesh...

Liability of Insurers in Cases of Unlicensed Drivers: Insights from Yashodhara B. Shetty v. United India Insurance Co. Ltd.

Date: Sep 21, 2007

Liability of Insurers in Cases of Unlicensed Drivers: Insights from Yashodhara B. Shetty v. United India Insurance Co. Ltd. Introduction The case Yashodhara B. Shetty v. United India Insurance Co....

Sugalabai v Gundappa A. Maradi: Central Amendment Supersedes State Law in Co-Parcener Rights

Date: Sep 19, 2007

Supremacy of Central Amendment Act 2005 Over State Amendments: Sugalabai v Gundappa A. Maradi - Recognition of Married Daughter as Co-Parcener Introduction The case of Sugalabai v. Gundappa A. Maradi...

Karnataka High Court Renders Regulation 43 of KERC Regulations 2000 Ultra Vires

Date: Sep 12, 2007

Karnataka High Court Declares Regulation 43 of KERC Regulations 2000 Ultra Vires: Implications for Subordinate Legislation in Electricity Regulation Introduction The case of Karnataka Power...

Protection of Lessee's Rights under the Securitisation Act: Insights from Hutchison Essar South Ltd v. Union Bank of India

Date: Sep 12, 2007

Protection of Lessee's Rights under the Securitisation Act: Insights from Hutchison Essar South Ltd v. Union Bank of India Introduction The case of Hutchison Essar South Limited v. Union Bank Of...

Foreclosure Premium Regulation in State Financial Corporations: Insights from Hotel Vrinda Prakash v. Karnataka State Financial Corporation

Date: Aug 22, 2007

Foreclosure Premium Regulation in State Financial Corporations: Insights from Hotel Vrinda Prakash v. Karnataka State Financial Corporation Introduction The case of Hotel Vrinda Prakash v. Karnataka...

Clarification on Interim Measures and Attachment Warrants in Arbitration Proceedings: Symphony Services Corp. v. Bhattacharjee

Date: Aug 22, 2007

Clarification on Interim Measures and Attachment Warrants in Arbitration Proceedings: Symphony Services Corporation (India) Private Limited v. Sudip Bhattacharjee Introduction In the landmark case of...

Title Preservation and Duty Liability under Customs Act: Karnataka HC in Commr. of Customs v. I2 Technologies

Date: Aug 3, 2007

Title Preservation and Duty Liability under Customs Act: Karnataka HC in Commr. of Customs v. I2 Technologies Introduction The case of Commr. Of Customs, Bangalore v. I2 Technologies Software Pvt....

Karnataka High Court Upholds Loan Recovery Despite Sec. 269-SS Provisions

Date: Jul 13, 2007

Karnataka High Court Upholds Loan Recovery Despite Sec. 269-SS Provisions Introduction The case of Mr. Mohammed Iqbal v. Mr. Mohammed Zahoor was adjudicated by the Karnataka High Court on July 12,...

Karnataka High Court Establishes Deductibility of PF and ESI Contributions Under Section 36(1)(va)

Date: Jul 4, 2007

Clarification on Deductibility of PF and ESI Contributions Under Section 36(1)(va) Over Section 43B: Karnataka High Court's Landmark Ruling Introduction The case of Commissioner Of Income-Tax And...

Liability of Representative Assessees and Penalty Provisions under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. Master Sunil R. Kalro

Date: Apr 20, 2007

Liability of Representative Assessees and Penalty Provisions under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. Master Sunil R. Kalro Introduction The case of Commissioner Of...