Karnataka High Court Case Commentaries

Legal Commentary: Karnataka High Court Upholds Section 138 Applicability to Time-Barred Debt in H. Narasimha Rao v. R. Venkataram

Date: Oct 12, 2006

Karnataka High Court Upholds Section 138 Applicability to Time-Barred Debt in H. Narasimha Rao v. R. Venkataram Introduction The case of H. Narasimha Rao v. R. Venkataram adjudicated by the Karnataka...

Ensuring Equitable Post-Retirement Medical Benefits for Statutory Body Employees: A.B. Colaco v. Coffee Board

Date: Sep 17, 2006

Ensuring Equitable Post-Retirement Medical Benefits for Statutory Body Employees: A.B. Colaco v. Coffee Board Introduction The case of A.B. Colaco v. Coffee Board Represented By Its Secretary,...

Taxation of Restrictive Covenants and Disallowance of Expenditures: Insights from Tam Tam Pedda Guruva Reddy v. Joint Commissioner Of Income-Tax

Date: Sep 9, 2006

Taxation of Restrictive Covenants and Disallowance of Expenditures: Insights from Tam Tam Pedda Guruva Reddy v. Joint Commissioner Of Income-Tax Introduction The case of Tam Tam Pedda Guruva Reddy v....

Partition Deeds Do Not Confer New Titles: Analysis of Sri Aralappa v. Sri Jagannath And Others

Date: Aug 25, 2006

Partition Deeds Do Not Confer New Titles: Analysis of Sri Aralappa v. Sri Jagannath And Others Introduction The case of Sri Aralappa v. Sri Jagannath And Others adjudicated by the Karnataka High...

Proper Adjustment of Unabsorbed Depreciation under Section 32 in 100% Export Oriented Undertakings: Commissioner Of Income Tax v. Himatasingike Seide Ltd.

Date: Aug 5, 2006

Proper Adjustment of Unabsorbed Depreciation under Section 32 in 100% Export Oriented Undertakings: Commissioner Of Income Tax v. Himatasingike Seide Ltd. 1. Introduction The case of Commissioner Of...

Proper Adjustment of Unabsorbed Depreciation in 100% Export-Oriented Units: Insights from Cit v. Himatsingka Seide Ltd.

Date: Aug 5, 2006

Proper Adjustment of Unabsorbed Depreciation in 100% Export-Oriented Units: Insights from Cit v. Himatsingka Seide Ltd. Introduction The case of Cit v. Himatsingka Seide Ltd. adjudicated by the...

Karnataka High Court Validates Employer's Authority to Modify Employee Benefits and Qualifications under the Electricity (Supply) Act

Date: Jul 27, 2006

Karnataka High Court Validates Employer's Authority to Modify Employee Benefits and Qualifications under the Electricity (Supply) Act Introduction The landmark case of Karnataka Electricity Board...

Limits of Substantive Authority in In-Charge Appointments: Commentary on B.N. Dhotrad v. The Board of Directors

Date: Jul 20, 2006

Limits of Substantive Authority in In-Charge Appointments: Commentary on B.N. Dhotrad v. The Board of Directors Introduction The case of B.N. Dhotrad v. The Board Of Directors/Cum-Appellate Authority...

Strict Adherence to Statutory Provisions in Public Office Appointments: Karnataka High Court's Landmark Judgment

Date: Apr 4, 2006

Strict Adherence to Statutory Provisions in Public Office Appointments: Karnataka High Court's Landmark Judgment Introduction In the pivotal case of Karnataka Urban Water Supply And Drainage Board...

Karnataka High Court Upholds Retrospective Amendment of Section 115JB: Implications for Advance Tax and MAT

Date: Apr 1, 2006

Karnataka High Court Upholds Retrospective Amendment of Section 115JB: Implications for Advance Tax and MAT Introduction The case of Jindal Thermal Power Co. Ltd. v. Deputy Commissioner Of Income-Tax...

Manasa Housing Co-Operative Society Ltd. v. Marikellaiah & Ors.: Establishing Judicial Scrutiny in Specific Performance Suits

Date: Mar 21, 2006

Manasa Housing Co-Operative Society Ltd. v. Marikellaiah & Ors.: Establishing Judicial Scrutiny in Specific Performance Suits Introduction In the landmark case of Manasa Housing Co-Operative Society...

Surplus from Debenture Redemption Classified as Capital Receipt: Insights from Commissioner Of Income-Tax v. Industrial Credit And Development Syndicate Ltd.

Date: Mar 3, 2006

Surplus from Debenture Redemption Classified as Capital Receipt: Insights from Commissioner Of Income-Tax v. Industrial Credit And Development Syndicate Ltd. Introduction The case of Commissioner Of...

Admissibility of Power of Attorney Holder’s Evidence: Bhimappa v. Allisab Judgment Overview

Date: Feb 28, 2006

Admissibility of Power of Attorney Holder’s Evidence: Bhimappa v. Allisab Judgment Overview Introduction The case of Bhimappa And Others v. Allisab And Others adjudicated by the Karnataka High Court...

Jurisdictional Limits of Settlement Commissions in Customs Law: Insights from Commissioner Of Customs, Bangalore v. A. Mahesh Raj

Date: Jan 7, 2006

Jurisdictional Limits of Settlement Commissions in Customs Law: Insights from Commissioner Of Customs, Bangalore v. A. Mahesh Raj Introduction In the landmark case of Commissioner Of Customs,...

Karnataka High Court Establishes Precedent Against Punitive Transfers Under Discretionary Powers

Date: Dec 23, 2005

Karnataka High Court Establishes Precedent Against Punitive Transfers Under Discretionary Powers Introduction The case of Dr. M. Sumithra v. The Bangalore University Jnana Bharathi And Another...

Karnataka High Court Reaffirms BDA’s Jurisdiction in Land Acquisition: Overruling Single Judge’s Decision

Date: Nov 26, 2005

Karnataka High Court Reaffirms BDA’s Jurisdiction in Land Acquisition: Overruling Single Judge’s Decision Introduction The case of The Commissioner Bda And Others v. State Of Karnataka By Its...

Strict Enforcement of Transfer Restrictions on Scheduled Caste Granted Lands: Maddurappa v. State of Karnataka

Date: Nov 24, 2005

Strict Enforcement of Transfer Restrictions on Scheduled Caste Granted Lands: Maddurappa v. State of Karnataka Introduction The case of Maddurappa v. State of Karnataka And Ors. adjudicated by the...

Insurer's Compulsory Liability to Cover Passengers in Private Vehicles Under Section 147 of the Motor Vehicles Act, 1988: Karnataka High Court Upholds Precedent

Date: Sep 27, 2005

Insurer's Compulsory Liability to Cover Passengers in Private Vehicles Under Section 147 of the Motor Vehicles Act, 1988: Karnataka High Court Upholds Precedent Introduction The case of The Oriental...

Clarifying Tax Relief in Voluntary Retirement: Karnataka High Court's Landmark Decision on Sections 10(10-C) and 89(1)

Date: Sep 22, 2005

Clarifying Tax Relief in Voluntary Retirement: Karnataka High Court's Landmark Decision on Sections 10(10-C) and 89(1) Introduction The case of The Commissioner Of Income Tax And Another v. Sri...

Reinforcing the Necessity of Specificity in Fraud Allegations: Ranganayakamma v. K.S Prakash

Date: Sep 22, 2005

Reinforcing the Necessity of Specificity in Fraud Allegations: Ranganayakamma v. K.S Prakash Introduction The case of Ranganayakamma v. K.S Prakash adjudicated by the Karnataka High Court on...