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Karnataka High Court Case Commentaries

Enhancement of Actual Cost for Depreciation under Sections 32 and 32A: Insights from Commissioner Of Income-Tax v. Widia (India) Ltd.

Enhancement of Actual Cost for Depreciation under Sections 32 and 32A: Insights from Commissioner Of Income-Tax v. Widia (India) Ltd.

Date: Mar 5, 1991
Enhancement of Actual Cost for Depreciation under Sections 32 and 32A: Insights from Commissioner Of Income-Tax v. Widia (India) Ltd. Introduction The case of Commissioner Of Income-Tax v. Widia...
K.S Chandrasekhar v. Special Land Acquisition Officer: Upholding Procedural Fairness in Land Acquisition

K.S Chandrasekhar v. Special Land Acquisition Officer: Upholding Procedural Fairness in Land Acquisition

Date: Feb 27, 1991
K.S Chandrasekhar v. Special Land Acquisition Officer: Upholding Procedural Fairness in Land Acquisition Introduction The case of K.S Chandrasekhar v. Special Land Acquisition Officer was adjudicated...
Jurisdictional Boundaries and Compensation Authority in Workmen's Compensation Claims

Jurisdictional Boundaries and Compensation Authority in Workmen's Compensation Claims

Date: Feb 20, 1991
Jurisdictional Boundaries and Compensation Authority in Workmen's Compensation Claims Introduction The case of National Insurance Company, Ltd. v. R. Vishnu And Another was adjudicated by the...
Invalid References Post-Limitation Period: Karnataka High Court's Precedent in Special Land Acquisition Officer v. Gurappa Channabasappa Paramaj

Invalid References Post-Limitation Period: Karnataka High Court's Precedent in Special Land Acquisition Officer v. Gurappa Channabasappa Paramaj

Date: Feb 19, 1991
Invalid References Post-Limitation Period: Karnataka High Court's Precedent in Special Land Acquisition Officer v. Gurappa Channabasappa Paramaj Introduction The case of Special Land Acquisition...
Professional Firms Excluded from 'Business' under Section 64(1): Herekar's Hospital Judgment

Professional Firms Excluded from 'Business' under Section 64(1): Herekar's Hospital Judgment

Date: Feb 12, 1991
Professional Firms Excluded from 'Business' under Section 64(1): Commissioner Of Income-Tax v. Herekar's Hospital And Maternity Home Introduction The case of Commissioner Of Income-Tax v. Herekar's...
Sharp Tools Registration Does Not Infringe on 'Sharp' Trademark: Analysis of Associated Electronic & Electrical Industries Pvt. Ltd. v. Sharp Tools

Sharp Tools Registration Does Not Infringe on 'Sharp' Trademark: Analysis of Associated Electronic & Electrical Industries Pvt. Ltd. v. Sharp Tools

Date: Feb 1, 1991
Sharp Tools Registration Does Not Infringe on 'Sharp' Trademark: Analysis of Associated Electronic & Electrical Industries Pvt. Ltd. v. Sharp Tools Introduction The case of Associated Electronic &...
Revised Returns and Set-off of Depreciation: Comprehensive Analysis of Commissioner Of Income-Tax v. Mangalore Chemicals And Fertilizers Ltd.

Revised Returns and Set-off of Depreciation: Comprehensive Analysis of Commissioner Of Income-Tax v. Mangalore Chemicals And Fertilizers Ltd.

Date: Feb 1, 1991
Revised Returns and Set-off of Depreciation: Comprehensive Analysis of Commissioner Of Income-Tax v. Mangalore Chemicals And Fertilizers Ltd. Introduction The case of Commissioner Of Income-Tax v....
Recovery of Wrongly Availed Modvat Credits under Central Excise: Thungabhadra Steel Products Ltd. v. Supdt. Of Central Excise

Recovery of Wrongly Availed Modvat Credits under Central Excise: Thungabhadra Steel Products Ltd. v. Supdt. Of Central Excise

Date: Jan 26, 1991
Recovery of Wrongly Availed Modvat Credits under Central Excise: Thungabhadra Steel Products Ltd. v. Supdt. Of Central Excise Introduction The case of Thungabhadra Steel Products Ltd. v....
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income Tax v. M/S. B.V Ramachandrappa & Sons

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income Tax v. M/S. B.V Ramachandrappa & Sons

Date: Jan 19, 1991
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income Tax v. M/S. B.V Ramachandrappa & Sons Introduction The case of Commissioner Of Income Tax v. M/S. B.V Ramachandrappa & Sons...
Maintaining Inter-State Trade Freedom: Karnataka High Court's Landmark Ruling on Section 28-A

Maintaining Inter-State Trade Freedom: Karnataka High Court's Landmark Ruling on Section 28-A

Date: Jan 19, 1991
Maintaining Inter-State Trade Freedom: Karnataka High Court's Landmark Ruling on Section 28-A 1. Introduction The case of M/S. Prakash Roadlines (Private) Limited v. The Commissioner Of Commercial...
Mysore Rolling Mills Pvt. Ltd. v. Commissioner Of Income-Tax: Clarifying Speculative Business Losses under Section 73

Mysore Rolling Mills Pvt. Ltd. v. Commissioner Of Income-Tax: Clarifying Speculative Business Losses under Section 73

Date: Jan 15, 1991
Mysore Rolling Mills Pvt. Ltd. v. Commissioner Of Income-Tax: Clarifying Speculative Business Losses under Section 73 Introduction The case of Mysore Rolling Mills Pvt. Ltd. v. Commissioner Of...
Recognition of Internal Telephone Systems as Plant under Section 32A: Comprehensive Analysis of Commissioner Of Income-Tax v. Electronics Research Industries Pvt. Ltd.

Recognition of Internal Telephone Systems as Plant under Section 32A: Comprehensive Analysis of Commissioner Of Income-Tax v. Electronics Research Industries Pvt. Ltd.

Date: Jan 8, 1991
Recognition of Internal Telephone Systems as Plant under Section 32A Commissioner Of Income-Tax v. Electronics Research Industries Pvt. Ltd. (Karnataka High Court, 1991) Introduction The case of...
Sanctioning Compromise Schemes under Section 391: Insights from S.M Holding Finance v. Mysore Machinery Manufacturers

Sanctioning Compromise Schemes under Section 391: Insights from S.M Holding Finance v. Mysore Machinery Manufacturers

Date: Jan 5, 1991
Sanctioning Compromise Schemes under Section 391: Insights from S.M Holding Finance v. Mysore Machinery Manufacturers Introduction The case of S.M Holding Finance Private Limited v. Mysore Machinery...
M/S. Akash Films v. Commissioner Of Income Tax: Establishing Precedents on Section 40-A(3) Applicability

M/S. Akash Films v. Commissioner Of Income Tax: Establishing Precedents on Section 40-A(3) Applicability

Date: Jan 5, 1991
M/S. Akash Films v. Commissioner Of Income Tax: Establishing Precedents on Section 40-A(3) Applicability Introduction The case of M/S. Akash Films v. Commissioner Of Income Tax, Bangalore,...
Colorable Exercise of Power in Land Acquisition: Insights from Narayana Reddy v. State Of Karnataka

Colorable Exercise of Power in Land Acquisition: Insights from Narayana Reddy v. State Of Karnataka

Date: Jan 2, 1991
Colorable Exercise of Power in Land Acquisition: Insights from Narayana Reddy v. State Of Karnataka Introduction The landmark judgment in Narayana Reddy v. State Of Karnataka, delivered by the...
Abatement of Joint Suits Against Principal Debtors and Sureties: Insights from Raju Setty v. Bank Of Baroda

Abatement of Joint Suits Against Principal Debtors and Sureties: Insights from Raju Setty v. Bank Of Baroda

Date: Dec 21, 1990
Abatement of Joint Suits Against Principal Debtors and Sureties: Insights from Raju Setty v. Bank Of Baroda Introduction Raju Setty v. Bank Of Baroda is a landmark judgment delivered by the Karnataka...
Alembic Glass Industries Judgment: Clarifying Excise Duty on Unpassed Refunds

Alembic Glass Industries Judgment: Clarifying Excise Duty on Unpassed Refunds

Date: Dec 15, 1990
Alembic Glass Industries Judgment: Clarifying Excise Duty on Unpassed Refunds Introduction The Union of India v. M/S. Alembic Glass Industries is a pivotal case adjudicated by the Karnataka High...
Survival of Personal Injury Claims to Legal Representatives in Motor Accident Compensation: Insights from Kannamma v. Deputy General Manager

Survival of Personal Injury Claims to Legal Representatives in Motor Accident Compensation: Insights from Kannamma v. Deputy General Manager

Date: Nov 28, 1990
Survival of Personal Injury Claims to Legal Representatives in Motor Accident Compensation: Insights from Kannamma v. Deputy General Manager Introduction The case of Kannamma v. Deputy General...
Sterling Foods v. Commissioner Of Income-Tax: Expansion of Section 28 and Its Implications

Sterling Foods v. Commissioner Of Income-Tax: Expansion of Section 28 and Its Implications

Date: Nov 23, 1990
Sterling Foods v. Commissioner Of Income-Tax: Expansion of Section 28 and Its Implications Introduction Sterling Foods v. Commissioner Of Income-Tax is a landmark case decided by the Karnataka High...
Abuse of Judicial Process Constitutes Contempt of Court: Karnataka High Court in Vijaya Bank Employees Housing Co-Operative Society Ltd. v. Muneerappa

Abuse of Judicial Process Constitutes Contempt of Court: Karnataka High Court in Vijaya Bank Employees Housing Co-Operative Society Ltd. v. Muneerappa

Date: Nov 16, 1990
Abuse of Judicial Process Constitutes Contempt of Court: Karnataka High Court in Vijaya Bank Employees Housing Co-Operative Society Ltd. v. Muneerappa Introduction The case of Vijaya Bank Employees...
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