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  • Commentaries
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Karnataka High Court Case Commentaries

Interplay Between Central and State Legislative Powers in Mineral Taxation: Insights from M/S. Laxminarayana Mining Co. v. Taluk Development Board

Interplay Between Central and State Legislative Powers in Mineral Taxation: Insights from M/S. Laxminarayana Mining Co. v. Taluk Development Board

Date: Mar 31, 1972
Interplay Between Central and State Legislative Powers in Mineral Taxation: Insights from M/S. Laxminarayana Mining Co. v. Taluk Development Board Introduction The case of M/S. Laxminarayana Mining...
Establishing Non-Promotional Designations in Public Service Appointments: An Analysis of Dr. P.S Rao v. The Union Government And Others

Establishing Non-Promotional Designations in Public Service Appointments: An Analysis of Dr. P.S Rao v. The Union Government And Others

Date: Mar 18, 1972
Establishing Non-Promotional Designations in Public Service Appointments: An Analysis of Dr. P.S Rao v. The Union Government And Others Introduction The case of Dr. P.S Rao v. The Union Government...
Set-off of Spousal Losses Against Assessee's Income: T.P Kapadia v. Commissioner Of Income Tax

Set-off of Spousal Losses Against Assessee's Income: T.P Kapadia v. Commissioner Of Income Tax

Date: Jan 14, 1972
Set-off of Spousal Losses Against Assessee's Income: T.P Kapadia v. Commissioner Of Income Tax Introduction The case of T.P Kapadia v. Commissioner Of Income Tax adjudicated by the Karnataka High...
Reaffirmation of Separate Legal Entities: Interest Deduction in United Breweries Ltd. v. Commissioner of Income Tax

Reaffirmation of Separate Legal Entities: Interest Deduction in United Breweries Ltd. v. Commissioner of Income Tax

Date: Jan 7, 1972
Reaffirmation of Separate Legal Entities: Interest Deduction in United Breweries Ltd. v. Commissioner of Income Tax 1. Introduction The case of Commissioner Of Income Tax v. United Breweries Ltd....
Ensuring Constitutional Rights in Government Promotions: Analysis of N. Srinath v. State Of Mysore & Others

Ensuring Constitutional Rights in Government Promotions: Analysis of N. Srinath v. State Of Mysore & Others

Date: Jun 30, 1971
Ensuring Constitutional Rights in Government Promotions: Analysis of N. Srinath v. State Of Mysore & Others Introduction The case of N. Srinath v. State Of Mysore & Others, adjudicated by the...
Overlooking Binding Decisions as Grounds for Judicial Review: Insights from Sri Hucheshwar L.S. Society v. Land Acquisition Officer

Overlooking Binding Decisions as Grounds for Judicial Review: Insights from Sri Hucheshwar L.S. Society v. Land Acquisition Officer

Date: May 29, 1971
Overlooking Binding Decisions as Grounds for Judicial Review: Insights from Sri Hucheshwar L.S. Society v. Land Acquisition Officer Introduction The case of Sri Hucheshwar L.S. Society, Kotekal v....
Retrospective Amendments in Tax Legislation: Upholding Central Sales Tax Act’s Validation - Basappa & Bros. v. DCC Commercial Taxes

Retrospective Amendments in Tax Legislation: Upholding Central Sales Tax Act’s Validation - Basappa & Bros. v. DCC Commercial Taxes

Date: Oct 16, 1970
Retrospective Amendments in Tax Legislation: Upholding Central Sales Tax Act’s Validation Introduction The case of Basappa & Bros. v. Deputy Commissioner Of Commercial Taxes, Belgaum Division I,...
Establishing Criteria for Deducting Collected Sales Tax: Spencer & Co. Ltd. v. State of Mysore

Establishing Criteria for Deducting Collected Sales Tax: Spencer & Co. Ltd. v. State of Mysore

Date: Jul 31, 1970
Establishing Criteria for Deducting Collected Sales Tax: Spencer & Co., Ltd. v. The State Of Mysore Introduction The case of Spencer & Co., Ltd. v. The State Of Mysore, adjudicated by the Karnataka...
Standard of Proof for Maintenance under Section 488 CrPC: Analysis of Smt. Vanajakshamma v. P. Gopala Krishna

Standard of Proof for Maintenance under Section 488 CrPC: Analysis of Smt. Vanajakshamma v. P. Gopala Krishna

Date: Apr 4, 1970
Standard of Proof for Maintenance under Section 488 CrPC: Analysis of Smt. Vanajakshamma v. P. Gopala Krishna Introduction The case of Smt. Vanajakshamma And Others v. P. Gopala Krishna adjudicated...
Establishing Lower Standards of Proof for Maintenance under Section 488 CrPC: Smt. Vanajakshamma & Others v. P. Gopala Krishna

Establishing Lower Standards of Proof for Maintenance under Section 488 CrPC: Smt. Vanajakshamma & Others v. P. Gopala Krishna

Date: Apr 3, 1970
Establishing Lower Standards of Proof for Maintenance under Section 488 CrPC: Smt. Vanajakshamma & Others v. P. Gopala Krishna Introduction The case of Smt. Vanajakshamma & Others v. P. Gopala...
State Sales Tax Penalties Excluded from Central Sales Tax Assessments: Guldas Narasappa Thimmiah Oil Mills v. Commercial Tax Officer

State Sales Tax Penalties Excluded from Central Sales Tax Assessments: Guldas Narasappa Thimmiah Oil Mills v. Commercial Tax Officer

Date: Mar 19, 1970
State Sales Tax Penalties Excluded from Central Sales Tax Assessments: Guldas Narasappa Thimmiah Oil Mills v. Commercial Tax Officer Introduction Guldas Narasappa Thimmiah Oil Mills v. Commercial Tax...
Exemption of Trust Income Under Section 11 and Section 2(15) of the Income Tax Act: A Comprehensive Analysis of Commissioner Of Income Tax v. Lok Shikshan Trust

Exemption of Trust Income Under Section 11 and Section 2(15) of the Income Tax Act: A Comprehensive Analysis of Commissioner Of Income Tax v. Lok Shikshan Trust

Date: Feb 13, 1970
Exemption of Trust Income Under Section 11 and Section 2(15) of the Income Tax Act: A Comprehensive Analysis of Commissioner Of Income Tax v. Lok Shikshan Trust Introduction The case of The...
Sale of Shade Trees as Capital Receipts: Consolidated Coffee Estates v. Commissioner Of Agricultural Income Tax

Sale of Shade Trees as Capital Receipts: Consolidated Coffee Estates v. Commissioner Of Agricultural Income Tax

Date: Dec 17, 1969
Sale of Shade Trees as Capital Receipts: Consolidated Coffee Estates v. Commissioner Of Agricultural Income Tax Introduction The case of Consolidated Coffee Estates (1943) Ltd. v. Commissioner Of...
Mysore Electrical Industries Ltd. v. Commissioner Of Surtax: Clarification on Reserve Classification for Capital Computation

Mysore Electrical Industries Ltd. v. Commissioner Of Surtax: Clarification on Reserve Classification for Capital Computation

Date: Oct 29, 1969
Mysore Electrical Industries Ltd. v. Commissioner Of Surtax: Clarification on Reserve Classification for Capital Computation Introduction Mysore Electrical Industries Ltd. v. Commissioner Of Surtax...
Establishing Net Tax Computation for Penalties Under Section 271(1)(a): M.M. Annaiah v. Commissioner Of Income-Tax, Mysore

Establishing Net Tax Computation for Penalties Under Section 271(1)(a): M.M. Annaiah v. Commissioner Of Income-Tax, Mysore

Date: Sep 10, 1969
Establishing Net Tax Computation for Penalties Under Section 271(1)(a): M.M. Annaiah v. Commissioner Of Income-Tax, Mysore Introduction The case of M.M. Annaiah v. Commissioner Of Income-Tax, Mysore,...
Establishing Due Service of Eviction Notices: Thomas v. Fairman

Establishing Due Service of Eviction Notices: Thomas v. Fairman

Date: Jul 27, 1969
Establishing Due Service of Eviction Notices: Thomas v. Fairman Introduction The case of Mrs. Achamma Thomas v. E.R. Fairman, heard by the Karnataka High Court on July 26, 1969, addresses critical...
M. Ayyappan v. Moktar Singh: Clarifying Jurisdiction Between Civil Courts and Motor Accidents Claims Tribunals

M. Ayyappan v. Moktar Singh: Clarifying Jurisdiction Between Civil Courts and Motor Accidents Claims Tribunals

Date: Jul 26, 1969
M. Ayyappan v. Moktar Singh: Clarifying Jurisdiction Between Civil Courts and Motor Accidents Claims Tribunals Introduction The case of M. Ayyappan And Another v. Moktar Singh And Another,...
Bank of Maharashtra's Rights Under Mortgage Security: An In-Depth Analysis of International Cotton Corporation (P.) Ltd. v. Bank Of Maharashtra And Another

Bank of Maharashtra's Rights Under Mortgage Security: An In-Depth Analysis of International Cotton Corporation (P.) Ltd. v. Bank Of Maharashtra And Another

Date: Apr 12, 1969
Bank of Maharashtra's Rights Under Mortgage Security: An In-Depth Analysis of International Cotton Corporation (P.) Ltd. v. Bank Of Maharashtra And Another Introduction The case of International...
Valid Partnership Without Family Partition: I.P Munavalli v. Commissioner Of Income-Tax Mysore

Valid Partnership Without Family Partition: I.P Munavalli v. Commissioner Of Income-Tax Mysore

Date: Mar 12, 1969
Valid Partnership Without Family Partition: I.P Munavalli v. Commissioner Of Income-Tax Mysore Introduction The case of I.P Munavalli v. Commissioner Of Income-Tax Mysore addresses the intricate...
Clarifying Rights of Mortgagees and Hypothecatees in Company Winding Up: Bank of Maharashtra Ltd. v Official Liquidator

Clarifying Rights of Mortgagees and Hypothecatees in Company Winding Up: Bank of Maharashtra Ltd. v Official Liquidator

Date: Aug 31, 1968
Clarifying Rights of Mortgagees and Hypothecatees in Company Winding Up: Bank of Maharashtra Ltd., Poona v. Official Liquidator Introduction The case of Bank of Maharashtra Ltd., Poona v. Official...
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