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Karnataka High Court Case Commentaries

High Court Affirms CLB's Limited Jurisdiction in Share Transfer Under Companies Act, 2013

High Court Affirms CLB's Limited Jurisdiction in Share Transfer Under Companies Act, 2013

Date: Aug 6, 2016
High Court Affirms CLB's Limited Jurisdiction in Share Transfer Under Companies Act, 2013 Introduction The case of Mr. K. Ravinder Reddy v. M/S Alliance Business School adjudicated by the Karnataka...
Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka

Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka

Date: Jul 12, 2016
Proper Procedure for Investigating Non-Cognizable Offenses: Praveen Basavanneppa Shivalli v. State of Karnataka Introduction In the landmark case of Praveen Basavanneppa Shivalli v. State of...
Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act

Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act

Date: Jun 29, 2016
Karnataka High Court Upholds Depreciation Deductions for Charitable Trusts under Section 11 of the Income Tax Act Introduction The case of Pr. Commissioner Of Income Tax Central, BMTC Complex,...
Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd.

Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd.

Date: Jun 22, 2016
Exemption from TDS on Interest by Co-operative Banks: Insights from Commissioner Of Income-Tax And Another v. National Co-Operative Bank Ltd. Introduction The case of Commissioner Of Income-Tax And...
Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act

Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act

Date: Jun 17, 2016
Karnataka High Court Validates Depreciation Claims by Charitable Trusts under Section 11 of the Income Tax Act Introduction The judgment in Commissioner Of Income Tax (Exemptions) Central Revenue...
Strict Prerequisites for Invocation of Section 153C: Karnataka High Court Reinforces Necessity of Undisclosed Income Detection

Strict Prerequisites for Invocation of Section 153C: Karnataka High Court Reinforces Necessity of Undisclosed Income Detection

Date: Apr 29, 2016
Strict Prerequisites for Invocation of Section 153C: Karnataka High Court Reinforces Necessity of Undisclosed Income Detection Introduction In the landmark case of The Commissioner Of Income-Tax,...
KPCL v. EMTA Coal Limited: Upholding Contractual Rights under the Coal Mines (Special Provisions) Act, 2015

KPCL v. EMTA Coal Limited: Upholding Contractual Rights under the Coal Mines (Special Provisions) Act, 2015

Date: Apr 13, 2016
KPCL v. EMTA Coal Limited: Upholding Contractual Rights under the Coal Mines (Special Provisions) Act, 2015 1. Introduction The case of Karnataka Power Corporation Limited (KPCL) v. Emta Coal Limited...
Karnataka High Court Reiterates Maintenance Obligations for Minor Children and Mandates Reexamination of Spousal Maintenance in P Suresh v. Smt. S Deepa

Karnataka High Court Reiterates Maintenance Obligations for Minor Children and Mandates Reexamination of Spousal Maintenance in P Suresh v. Smt. S Deepa

Date: Apr 6, 2016
Karnataka High Court Reiterates Maintenance Obligations for Minor Children and Mandates Reexamination of Spousal Maintenance in P Suresh v. Smt. S Deepa Introduction P Suresh v. Smt. S Deepa is a...
Mandatory Documentary Proof of Readiness and Willingness Under Section 16(c) in Specific Performance: Sri Punny Akat Philip Raju Vs. Sri Dinesh Reddy

Mandatory Documentary Proof of Readiness and Willingness Under Section 16(c) in Specific Performance: Sri Punny Akat Philip Raju Vs. Sri Dinesh Reddy

Date: Apr 1, 2016
Mandatory Documentary Proof of Readiness and Willingness Under Section 16(c) in Specific Performance: Sri Punny Akat Philip Raju Vs. Sri Dinesh Reddy Introduction In the landmark case of Sri Punny...
Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention

Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention

Date: Mar 30, 2016
Phoenix Plasts Company v. The Commissioner Of Central Excise: Landmark Ruling on Appeal Delay and Article 226 Intervention Introduction The case of Phoenix Plasts Company v. The Commissioner Of...
Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited

Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited

Date: Mar 30, 2016
Capital vs. Revenue Nature of Carbon Credit Proceeds: Insights from Commissioner Of Income Tax-Iii v. M/S. Subhash Kabini Power Corporation Limited Introduction The judgment of Commissioner Of Income...
Non-Applicability of Section 41(1) Without Cessation or Remission of Liability: Commentary on The Commissioner Of Income-Tax v. M/S. Alvares & Thomas

Non-Applicability of Section 41(1) Without Cessation or Remission of Liability: Commentary on The Commissioner Of Income-Tax v. M/S. Alvares & Thomas

Date: Mar 25, 2016
Non-Applicability of Section 41(1) Without Cessation or Remission of Liability Introduction The case of The Commissioner Of Income-Tax v. M/S. Alvares & Thomas adjudicated by the Karnataka High Court...
Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards

Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards

Date: Mar 25, 2016
Karnataka High Court Establishes Clear Procedure for Handling Insufficient Stamp Duty in Arbitration Awards Introduction The case of United Precision Engineers Pvt. Ltd. v. KIOCL Ltd. adjudicated by...
Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act

Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act

Date: Mar 19, 2016
Quashing of Circular Dated 06/04/2009 under Section 22A of the Registration Act Introduction The case of G Ramachar v. The State of Karnataka addresses the legality of the Circular dated 06th April...
No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)

Date: Mar 18, 2016
No Disallowance Under Section 40(a)(ia) for Bona Fide Shortfall in TDS: The Commissioner Of Income Tax v. Kishore Rao & Others (Huf) Introduction The case of The Commissioner Of Income Tax v. Kishore...
Enhanced Interpretation of Section 35(2AB) and Section 14A Based on Commissioner Of Income-Tax v. Microlabs Ltd.

Enhanced Interpretation of Section 35(2AB) and Section 14A Based on Commissioner Of Income-Tax v. Microlabs Ltd.

Date: Mar 12, 2016
Enhanced Interpretation of Section 35(2AB) and Section 14A Based on Commissioner Of Income-Tax v. Microlabs Ltd. Introduction The case of Commissioner Of Income-Tax And Another v. Microlabs Ltd....
Application of the Right to Fair Compensation and LA Act, 2013 in Karnataka High Court

Application of the Right to Fair Compensation and LA Act, 2013 in Karnataka High Court

Date: Mar 11, 2016
Application of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 in Karnataka High Court Introduction The case of Smt. K.M. Chikkathayamma...
High Court of Karnataka Sets Aside Conviction in Puttaiah @ Mahesh v. State By Rural Police: A New Precedent on Burden of Proof in Rash and Negligent Driving Cases

High Court of Karnataka Sets Aside Conviction in Puttaiah @ Mahesh v. State By Rural Police: A New Precedent on Burden of Proof in Rash and Negligent Driving Cases

Date: Mar 5, 2016
High Court of Karnataka Sets Aside Conviction in Puttaiah @ Mahesh v. State By Rural Police: A New Precedent on Burden of Proof in Rash and Negligent Driving Cases Introduction The case of Puttaiah @...
Reaffirmation of ITAT's Approach to Sundry Creditors and Gross Profit Estimation in Income Tax Assessments

Reaffirmation of ITAT's Approach to Sundry Creditors and Gross Profit Estimation in Income Tax Assessments

Date: Feb 26, 2016
Reaffirmation of ITAT's Approach to Sundry Creditors and Gross Profit Estimation in Income Tax Assessments Introduction The case of Commissioner Of Income-Tax And Another v. Anil Kumar And Co....
Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent

Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent

Date: Feb 23, 2016
Depreciation Deductions under Section 11: Karnataka High Court Establishes New Precedent Introduction The Karnataka High Court, in the case of The Director Of Income-Tax Exemptions, C.R. Building...
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