Karnataka High Court Case Commentaries

Clarification on the Applicability of Section 52(2) of the Income Tax Act in Bona Fide Reconveyance Transactions

Date: Jan 3, 1975

Clarification on the Applicability of Section 52(2) of the Income Tax Act in Bona Fide Reconveyance Transactions Introduction The case of Additional Commissioner Of Income-Tax, Mysore v. M. Ranga Pai...

Nagawwa v. Veeranna Shivalingappa Koujalagi: Clarifying 'Taking Cognizance' Under Section 200 CrPC

Date: Dec 17, 1974

Nagawwa v. Veeranna Shivalingappa Koujalagi: Clarifying 'Taking Cognizance' Under Section 200 CrPC Introduction The case of Nagawwa v. Veeranna Shivalingappa Koujalagi & Others deliberated by the...

Cross-Objections Maintainable in Appeals Under Section 110-D of the Motor Vehicles Act: Karnataka High Court Establishes New Precedent

Date: Oct 12, 1974

Cross-Objections Maintainable in Appeals Under Section 110-D of the Motor Vehicles Act: Karnataka High Court Establishes New Precedent Introduction The case of K. Chandrashekara Naik And Another v....

Enforcement of Tenant's Possession and Landlord's Restrictions under Section 25 of the Karnataka Land Reforms Act: Thunga Bai v. Vishalakshi Heggadthi

Date: Oct 5, 1974

Enforcement of Tenant's Possession and Landlord's Restrictions under Section 25 of the Karnataka Land Reforms Act: Thunga Bai And Others v. Vishalakshi Heggadthi And Another Introduction The case of...

Custody of Minors under the Hindu Minority and Guardianship Act: Analysis of C.S Reddy v. Smt. Yamuna Reddy

Date: Sep 21, 1974

Custody of Minors under the Hindu Minority and Guardianship Act: Analysis of C.S Reddy v. Smt. Yamuna Reddy Introduction The case of C.S Reddy v. Smt. Yamuna Reddy, adjudicated by the Karnataka High...

Clarification on Rule 4 of II Schedule: Exclusion of Sections 80(I) & 80(J) Deductions

Date: Sep 14, 1974

Clarification on Rule 4 of II Schedule: Exclusion of Sections 80(I) & 80(J) Deductions Introduction The case of M/S Stump, Schuele & Somappa Ltd. v. Ii Income Tax Officer, Coy Circle & Anr....

Goodwill Transfers Exempt from Section 45 Capital Gains Tax: Insights from Commissioner Of Income Tax v. B.C Srinivasa Setty

Date: Jul 5, 1974

Goodwill Transfers Exempt from Section 45 Capital Gains Tax: Insights from Commissioner Of Income Tax v. B.C Srinivasa Setty Introduction The case of Commissioner Of Income Tax v. B.C Srinivasa...

Determination of Trade Discounts under the Central Excises and Salt Act: Analysis of State of Karnataka v. Union of India

Date: Jun 12, 1974

Determination of Trade Discounts under the Central Excises and Salt Act: Analysis of State of Karnataka v. Union of India Introduction The case of State of Karnataka v. Union of India and Others,...

Limitations on Appellate Authorities in Disclosing New Income Sources: Sterling Construction Case Commentary

Date: Jun 1, 1974

Limitations on Appellate Authorities in Disclosing New Income Sources: Sterling Construction Case Commentary Introduction The case of M/S. Sterling Construction And Trading Company v. Income Tax...

Discriminatory Interest Levy on Registered Firms Violates Article 14: M. Nagappa v. Income Tax Officer

Date: Apr 12, 1974

Discriminatory Interest Levy on Registered Firms Violates Article 14: M. Nagappa v. Income Tax Officer Introduction The case of M. Nagappa v. Income Tax Officer adjudicated by the Karnataka High...

Estate Duty Payable Not Deductible Under Section 44: V. Pramila v. The Controller Of Estate Duty, Bangalore

Date: Jan 31, 1974

Estate Duty Payable Not Deductible Under Section 44: V. Pramila v. The Controller Of Estate Duty, Bangalore Introduction The case of V. Pramila v. The Controller Of Estate Duty, Bangalore adjudicated...

Non-Liability of Acknowledgement Letters in Equitable Mortgage Transactions

Date: Nov 23, 1973

Non-Liability of Acknowledgement Letters in Equitable Mortgage Transactions: M/S Murugharajendra Co. v. Chief Controlling Revenue Authority Introduction The case of M/S Murugharajendra Co. v. The...

Right to Recall Witness Under Rule 17: Shankar Bhat v. Bheema Bhat & Another

Date: Nov 3, 1973

Right to Recall Witness Under Rule 17: Shankar Bhat v. Bheema Bhat & Another Introduction The case of Shankar Bhat v. Bheema Bhat & Another adjudicated by the Karnataka High Court on November 2,...

Land Acquisition Compensation: Enhanced Valuation Principles Established in G. Venkatesh v. Special Land Acquisition Officer

Date: Jun 29, 1973

Land Acquisition Compensation: Enhanced Valuation Principles Established in G. Venkatesh v. Special Land Acquisition Officer Introduction The landmark case of G. Venkatesh v. Special Land Acquisition...

Valuation of Unquoted Shares for Estate Duty: Insights from Controller of Estate Duty v. J. Krishna Murthy

Date: Oct 6, 1972

Valuation of Unquoted Shares for Estate Duty: Insights from Controller of Estate Duty v. J. Krishna Murthy Introduction The case of Controller of Estate Duty v. J. Krishna Murthy adjudicated by the...

Doctrine of Lis Pendens under Section 52 of the Transfer of Property Act: Insights from Mohammed Ali Abdul Chanimomin v. Bisahemi Kom Abdulla Saheb Momin And Another

Date: Oct 4, 1972

Doctrine of Lis Pendens under Section 52 of the Transfer of Property Act: Insights from Mohammed Ali Abdul Chanimomin v. Bisahemi Kom Abdulla Saheb Momin And Another Introduction The case of Mohammed...

Validation of Tax Assessments Under Section 9 of the Central Sales Tax (Amendment) Act, 1969: A Comprehensive Analysis of Gill & Co. (P) Ltd. v. Commercial Tax Officer & Others

Date: Sep 16, 1972

Validation of Tax Assessments Under Section 9 of the Central Sales Tax (Amendment) Act, 1969: A Comprehensive Analysis of Gill & Co. (P) Ltd. v. Commercial Tax Officer & Others Introduction The case...

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