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Karnataka High Court Case Commentaries

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd.

Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd.

Date: Feb 18, 2016
Enhancement of Land Acquisition Compensation and Interest Calculation: Chanabasappa v. Karnataka Neeravari Nigam Ltd. And Another Introduction Chanabasappa v. Karnataka Neeravari Nigam Ltd. And...
Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd.

Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd.

Date: Feb 17, 2016
Clarifying Reassessment Boundaries under Section 147: Commissioner of Income Tax v. M/S Chaitanya Properties Pvt Ltd. Introduction The case of The Commissioner of Income Tax v. M/S Chaitanya...
Strict Adherence to Section 13 of the Immoral Traffic (Prevention) Act: Karnataka High Court Sets a Precedent

Strict Adherence to Section 13 of the Immoral Traffic (Prevention) Act: Karnataka High Court Sets a Precedent

Date: Feb 4, 2016
Strict Adherence to Section 13 of the Immoral Traffic (Prevention) Act: Karnataka High Court Sets a Precedent Introduction The case of Shankare Gowda Shankara v. State By Madanayakanahalli Police...
Clarification on TDS Obligations for Contingent Interest Provisions under Section 194A: Karnataka High Court Judgment

Clarification on TDS Obligations for Contingent Interest Provisions under Section 194A: Karnataka High Court Judgment

Date: Feb 3, 2016
Clarification on TDS Obligations for Contingent Interest Provisions under Section 194A: Karnataka High Court Judgment Introduction The case of M/S. Karnataka Power Transmission Corporation Limited...
Karnataka High Court Sets Precedent on Proper Levy of Penalty under Section 271(1)(c) of the Income Tax Act

Karnataka High Court Sets Precedent on Proper Levy of Penalty under Section 271(1)(c) of the Income Tax Act

Date: Jan 26, 2016
Karnataka High Court Sets Precedent on Proper Levy of Penalty under Section 271(1)(c) of the Income Tax Act Introduction The case of M/S. Safina Hotels Private Limited v. The Commissioner Of...
Clarification on Section 263 of the Income Tax Act: Karnataka High Court's Ruling in Commissioner Of Income-Tax And Another v. Saravana Developers

Clarification on Section 263 of the Income Tax Act: Karnataka High Court's Ruling in Commissioner Of Income-Tax And Another v. Saravana Developers

Date: Jan 22, 2016
Clarification on Section 263 of the Income Tax Act: Karnataka High Court's Ruling in Commissioner Of Income-Tax And Another v. Saravana Developers Introduction The case of Commissioner Of Income-Tax...
Karnataka High Court Upholds Panchayat Seat Reservation Practices

Karnataka High Court Upholds Panchayat Seat Reservation Practices

Date: Jan 19, 2016
Karnataka High Court Upholds Panchayat Seat Reservation Practices Introduction The case S.T. Krishnegowda v. The State Of Karnataka, Department Of Panchayat Raj And Rural Development And Others was...
Hariram Hotels (P) Ltd. v. Income-Tax: High Court Establishes Limits on Rescrutiny of Book Profit Under Section 115JB

Hariram Hotels (P) Ltd. v. Income-Tax: High Court Establishes Limits on Rescrutiny of Book Profit Under Section 115JB

Date: Dec 17, 2015
Hariram Hotels (P) Ltd. v. Income-Tax: High Court Establishes Limits on Rescrutiny of Book Profit Under Section 115JB Introduction The case of Hariram Hotels (P) Ltd. v. Income-Tax adjudicated by the...
Inclusive Interpretation of Section 11 for Statutory Authorities: Karnataka High Court's Ruling in Commissioner Of Income Tax vs. Bagalkot Town Development Authority

Inclusive Interpretation of Section 11 for Statutory Authorities: Karnataka High Court's Ruling in Commissioner Of Income Tax vs. Bagalkot Town Development Authority

Date: Dec 16, 2015
Inclusive Interpretation of Section 11 for Statutory Authorities: Karnataka High Court's Ruling in Commissioner Of Income Tax vs. Bagalkot Town Development Authority Introduction The case of The...
Upholding Rational Classification in Taxation: Karnataka High Court's Decision in Sri M Madhava Gowda v. Under Secretary To Government

Upholding Rational Classification in Taxation: Karnataka High Court's Decision in Sri M Madhava Gowda v. Under Secretary To Government

Date: Oct 1, 2015
Upholding Rational Classification in Taxation: Karnataka High Court's Decision in Sri M Madhava Gowda v. Under Secretary To Government Introduction The case of Sri M Madhava Gowda v. Under Secretary...
Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P

Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P

Date: Sep 22, 2015
Commissioner of Income Tax v. Shri Mahalaxmi Urban Co-Operative: Clarifying Eligibility for Tax Deductions under Section 80P Introduction The case of Commissioner of Income Tax v. Shri Mahalaxmi...
Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax

Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax

Date: Sep 3, 2015
Change of Opinion in Tax Assessments: Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax Introduction The case of Dell India Pvt Ltd v. The Joint Commissioner Of Income Tax adjudicated by the...
Equality in Service Benefits of Educational Institution Employees: Karnataka High Court Renders Act No.7/2014 Unconstitutional

Equality in Service Benefits of Educational Institution Employees: Karnataka High Court Renders Act No.7/2014 Unconstitutional

Date: Jul 11, 2015
Equality in Service Benefits of Educational Institution Employees: Karnataka High Court Renders Act No.7/2014 Unconstitutional Introduction The case of Dr. (Ms) B.K. Naik v. State Of Karnataka,...
Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise

Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise

Date: Jul 3, 2015
Clarifying 'Place of Removal' for CENVAT Credit: Madras Cements Limited v. Additional Commissioner Of Central Excise Introduction The case of Madras Cements Limited v. Additional Commissioner Of...
Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax

Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax

Date: Jul 2, 2015
Independent Assessment of Income under Section 147 of the Income Tax Act: N. Govindaraju v. Income Tax Introduction The case of N. Govindaraju v. Income Tax was adjudicated by the Karnataka High...
Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India

Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India

Date: Jun 13, 2015
Recognition of Automobile Cess as Duty of Excise for Eligibility of Rebate: TVS Motor Co. Ltd. v. Union Of India Introduction The case of TVS Motor Co. Ltd. v. Union Of India was adjudicated by the...
Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax

Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax

Date: Jun 10, 2015
Applicability of Sections 68 and 69C of the Income Tax Act: Insights from P.M. Abdulla v. Income Tax Introduction The case of P.M. Abdulla v. Income Tax delivered by the Karnataka High Court on June...
Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P

Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P

Date: Jun 10, 2015
Karnataka High Court Establishes Deductibility of Interest Income for Cooperative Societies under Section 80P Introduction The case of Guttigedarara Credit Co-Operative Society Limited v. Income Tax...
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J.

Date: Apr 30, 2015
Clarifying Suit Valuation in Cancellation of Legal Instruments: Insights from Sri. Jaware Gowda v. Sri. Basavaraju N.J. Introduction The case of Sri. Jaware Gowda And Another v. Sri. Basavaraju N.J....
Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision

Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision

Date: Apr 14, 2015
Transfer Regulations under Government Order vs. KCSR: Karnataka High Court's Landmark Decision Introduction The case of Sri S.N. Gangadharaiah, K.A.S., v. The State Of Karnataka adjudicated by the...
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