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Karnataka High Court Case Commentaries

Financiers’ Rights to Interim Custody in Hire-Purchase Motor Vehicle Agreements Confirmed

Financiers’ Rights to Interim Custody in Hire-Purchase Motor Vehicle Agreements Confirmed

Date: Dec 19, 1992
Financiers’ Rights to Interim Custody in Hire-Purchase Motor Vehicle Agreements Confirmed Introduction The case of Shriram Transport Finance Co. Ltd. v. Khaishiulla Khan adjudicated by the Karnataka...
Interest Liability Under Section 220(2) of the Income Tax Act: Insights from Vikrant Tyres Ltd. v. First Income-Tax Officer

Interest Liability Under Section 220(2) of the Income Tax Act: Insights from Vikrant Tyres Ltd. v. First Income-Tax Officer

Date: Nov 27, 1992
Interest Liability Under Section 220(2) of the Income Tax Act: Insights from Vikrant Tyres Ltd. v. First Income-Tax Officer Introduction The case of Vikrant Tyres Ltd. v. First Income-Tax Officer...
Reclassification of Lease Premium as Revenue Expenditure: Analysis of Commissioner of Income-Tax v. H.M.T Ltd. (No. 3)

Reclassification of Lease Premium as Revenue Expenditure: Analysis of Commissioner of Income-Tax v. H.M.T Ltd. (No. 3)

Date: Nov 27, 1992
Reclassification of Lease Premium as Revenue Expenditure: Analysis of Commissioner of Income-Tax v. H.M.T Ltd. (No. 3) Introduction The case of Commissioner Of Income-Tax v. H.M.T Ltd. (No. 3)...
Enhancing Justice: Karnataka High Court’s Stance on Transfer of Matrimonial Cases under Section 24 C.P.C – Nanda Kishori v. Shivaprakash

Enhancing Justice: Karnataka High Court’s Stance on Transfer of Matrimonial Cases under Section 24 C.P.C – Nanda Kishori v. Shivaprakash

Date: Nov 25, 1992
Enhancing Justice: Karnataka High Court’s Stance on Transfer of Matrimonial Cases under Section 24 C.P.C – Nanda Kishori v. Shivaprakash Introduction The case of Nanda Kishori v. Shivaprakash...
Right to Interest in Wrongful Tax Collection: Mangalore Chemicals & Fertilizers Ltd v. Deputy Commissioner of Commercial Taxes

Right to Interest in Wrongful Tax Collection: Mangalore Chemicals & Fertilizers Ltd v. Deputy Commissioner of Commercial Taxes

Date: Nov 21, 1992
Right to Interest in Wrongful Tax Collection: Mangalore Chemicals & Fertilizers Ltd v. Deputy Commissioner of Commercial Taxes Introduction The case of Mangalore Chemicals And Fertilizers Limited,...
Interpretation of 'Due' Compensation under Section 41(2) in Commissioner of Income-Tax v. H.S. Shivarudrappa

Interpretation of 'Due' Compensation under Section 41(2) in Commissioner of Income-Tax v. H.S. Shivarudrappa

Date: Nov 21, 1992
Interpretation of 'Due' Compensation under Section 41(2) in Commissioner of Income-Tax v. H.S. Shivarudrappa Introduction The case of Commissioner of Income-Tax v. H.S. Shivarudrappa, adjudicated by...
Liability Continuation of Transferor Under the Motor Vehicles Act: Insights from Paragounda v. Bhimappa

Liability Continuation of Transferor Under the Motor Vehicles Act: Insights from Paragounda v. Bhimappa

Date: Nov 17, 1992
Liability Continuation of Transferor Under the Motor Vehicles Act: Insights from Paragounda v. Bhimappa Introduction Paragounda v. Bhimappa is a landmark case adjudicated by the Karnataka High Court...
Karnataka High Court Clarifies 'Industrial Undertaking': Hotels Classified as Trading Concerns, Investment Allowance Denied under Section 32A

Karnataka High Court Clarifies 'Industrial Undertaking': Hotels Classified as Trading Concerns, Investment Allowance Denied under Section 32A

Date: Nov 5, 1992
Karnataka High Court Clarifies 'Industrial Undertaking': Hotels Classified as Trading Concerns, Investment Allowance Denied under Section 32A 1. Introduction In the landmark case Commissioner Of...
M/S Patel Enterprises v. M.P. Ahuja: Appellate Court's Discretion on Additional Evidence in Temporary Injunction Appeals

M/S Patel Enterprises v. M.P. Ahuja: Appellate Court's Discretion on Additional Evidence in Temporary Injunction Appeals

Date: Nov 5, 1992
Appellate Court's Discretion in Admitting Additional Evidence in Temporary Injunction Appeals: M/S Patel Enterprises v. M.P. Ahuja Introduction M/S Patel Enterprises v. M.P. Ahuja is a significant...
Saraswathi Ammal v. V.C Lingam: Upholding the Necessity of Plaintiff's Readiness and Willingness in Specific Performance

Saraswathi Ammal v. V.C Lingam: Upholding the Necessity of Plaintiff's Readiness and Willingness in Specific Performance

Date: Nov 5, 1992
Saraswathi Ammal v. V.C Lingam: Upholding the Necessity of Plaintiff's Readiness and Willingness in Specific Performance Introduction Saraswathi Ammal v. V.C Lingam is a pivotal judgment delivered by...
Quasi-Judicial Nature of Tax Assessment Powers: H.S Anantharamiah v. Central Board Of Direct Taxes

Quasi-Judicial Nature of Tax Assessment Powers: H.S Anantharamiah v. Central Board Of Direct Taxes

Date: Nov 5, 1992
Quasi-Judicial Nature of Tax Assessment Powers: H.S Anantharamiah v. Central Board Of Direct Taxes Introduction The case of H.S Anantharamiah v. Central Board Of Direct Taxes adjudicated by the...
Expanded Interpretation of Investment Allowance under Section 32A: Machinery Owned and Leased for Manufacturing

Expanded Interpretation of Investment Allowance under Section 32A: Machinery Owned and Leased for Manufacturing

Date: Nov 5, 1992
Expanded Interpretation of Investment Allowance under Section 32A: Machinery Owned and Leased for Manufacturing Introduction The case of Commissioner Of Income-Tax v. Shaan Finance (P.) Ltd.,...
Classification of Tenant Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax v. Joy Ice-Creams (Bang.) P. Ltd.

Classification of Tenant Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax v. Joy Ice-Creams (Bang.) P. Ltd.

Date: Oct 24, 1992
Classification of Tenant Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax v. Joy Ice-Creams (Bang.) P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Joy...
Scope of Appellate Tribunal's Jurisdiction under Section 254 and Proper Exercise of Section 145: Karnataka State Forest Industries Corporation Ltd. v. Commissioner Of Income-Tax

Scope of Appellate Tribunal's Jurisdiction under Section 254 and Proper Exercise of Section 145: Karnataka State Forest Industries Corporation Ltd. v. Commissioner Of Income-Tax

Date: Oct 23, 1992
Scope of Appellate Tribunal's Jurisdiction under Section 254 and Proper Exercise of Section 145: Karnataka State Forest Industries Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case...
Commissioner of Income-Tax v. Shankaranarayana Hotels: Clarifying the Distinction Between Property Income and Other Sources

Commissioner of Income-Tax v. Shankaranarayana Hotels: Clarifying the Distinction Between Property Income and Other Sources

Date: Oct 16, 1992
Commissioner of Income-Tax v. Shankaranarayana Hotels: Clarifying the Distinction Between Property Income and Other Sources Introduction The case of Commissioner Of Income-Tax v. Shankaranarayana...
Balancing Shareholder Interests: Insights from M/S Synchron Machine Tools Pvt Ltd. v. U.M Suresh Rao

Balancing Shareholder Interests: Insights from M/S Synchron Machine Tools Pvt Ltd. v. U.M Suresh Rao

Date: Sep 18, 1992
Balancing Shareholder Interests: Insights from M/S Synchron Machine Tools Pvt Ltd. v. U.M Suresh Rao Introduction The case of M/S Synchron Machine Tools Private Ltd. v. U.M Suresh Rao adjudicated by...
Karnataka High Court Establishes Enhanced Valuation Standards for Land Acquisition

Karnataka High Court Establishes Enhanced Valuation Standards for Land Acquisition

Date: Aug 20, 1992
Karnataka High Court Establishes Enhanced Valuation Standards for Land Acquisition Introduction The landmark case of K.S Shivadevamma v. Assistant Commissioner & Land Acquisition Officer, adjudicated...
Clarifying Compensation and Interest under the Land Acquisition Act: Hindustan Aeronautics Ltd. v. Muniswamy Reddy

Clarifying Compensation and Interest under the Land Acquisition Act: Hindustan Aeronautics Ltd. v. Muniswamy Reddy

Date: Aug 11, 1992
Clarifying Compensation and Interest under the Land Acquisition Act: Hindustan Aeronautics Ltd. v. Muniswamy Reddy Introduction The case of Hindustan Aeronautics Ltd. v. Muniswamy Reddy, adjudicated...
Exclusive Jurisdiction of Trade and Merchandise Marks Act Over IPC: Syed Kaleem v. M/S Mysore Lakshmi Beedi Works

Exclusive Jurisdiction of Trade and Merchandise Marks Act Over IPC: Syed Kaleem v. M/S Mysore Lakshmi Beedi Works

Date: Aug 8, 1992
Exclusive Jurisdiction of Trade and Merchandise Marks Act Over IPC: Syed Kaleem v. M/S Mysore Lakshmi Beedi Works Introduction The case of Syed Kaleem v. M/S Mysore Lakshmi Beedi Works adjudicated by...
Enhanced Judicial Powers in Company Winding Up: Usha R. Shetty v. M/S Radesh Rubber Pvt. Ltd.

Enhanced Judicial Powers in Company Winding Up: Usha R. Shetty v. M/S Radesh Rubber Pvt. Ltd.

Date: Aug 1, 1992
Enhanced Judicial Powers in Company Winding Up: Usha R. Shetty v. M/S Radesh Rubber Pvt. Ltd. Introduction The case of Usha R. Shetty v. M/S Radesh Rubber Pvt. Ltd. was adjudicated by the Karnataka...
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