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Karnataka High Court Case Commentaries

Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited

Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited

Date: Apr 2, 2015
Conditional Exemption Notifications and CENVAT Credit: Insights from Commissioner Of Central Excise Bangalore-II v. M/S. Federal Mogul Tpr India Limited Introduction The case of The Commissioner Of...
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act

Date: Mar 26, 2015
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act Introduction The case of Wipro Ltd. v. Deputy Commissioner Of Income-Tax (And...
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd.

Date: Mar 4, 2015
Section 271(1)(c) Penalty Not Exigible When Assessment Under Substantial Appeal: Analysis of Commissioner Of Income-Tax And Another v. Ankita Electronics Pvt. Ltd. Introduction The case of...
Mandate for Timely Payment of Revised UGC Pay Scales: Shankar N. Holihosur v. State Of Karnataka

Mandate for Timely Payment of Revised UGC Pay Scales: Shankar N. Holihosur v. State Of Karnataka

Date: Feb 6, 2015
Mandate for Timely Payment of Revised UGC Pay Scales Shankar N. Holihosur v. State Of Karnataka Court: Karnataka High Court Date: February 5, 2015 Introduction The case of Shankar N. Holihosur v....
Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore

Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore

Date: Oct 21, 2014
Recognition of Intra-STP Software Sales as Deemed Export under Section 10A: Karnataka High Court's Ruling in M/S. Tata Elxsi Limited vs. A.C.I.T Bangalore Introduction The case of M/S. Tata Elxsi...
Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption

Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption

Date: Oct 16, 2014
Clarifying Charitable Status: Karnataka High Court Upholds KLE Society’s Tax Exemption Introduction The case of Commissioner Of Income-Tax v. Karnataka Lingayat Education Society (KLE Society)...
Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax

Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax

Date: Oct 11, 2014
Clarifying Section 54(1): Karnataka High Court's Landmark Decision in C.N. Anantharam v. Assistant Commissioner Of Income Tax 1. Introduction The case of C.N. Anantharam v. Assistant Commissioner Of...
Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma

Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma

Date: Sep 6, 2014
Temporary Injunctions in Civil Suits: Insights from Smt. Shakunthalamma v. Smt. Kanthamma Introduction The case of Smt. Shakunthalamma And Others v. Smt. Kanthamma And Others adjudicated by the...
Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis

Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis

Date: Aug 15, 2014
Trade Discounts vs. Commissions in Telecom Distribution: Bharti Airtel Ltd. v. Vodafone Essar South Ltd. Judgment Analysis Introduction The case of Bharti Airtel Ltd. v. Vodafone Essar South Ltd.,...
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka

Date: Aug 7, 2014
Compensation for Land Deprivation in High Voltage Electrical Line Installation: KPTCL vs. Doddakka Introduction The case of The Executive Engineer, KPTCL, Chitradurga And Another v. Doddakka...
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax

Date: Aug 6, 2014
Deductibility of Expenditure on Abandoned Contracts: Asia Power Projects P. Ltd. v. Deputy Commissioner Of Income-Tax 1. Introduction The case of Asia Power Projects P. Ltd. (Formerly Known As...
Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims

Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims

Date: Aug 1, 2014
Karnataka High Court Reaffirms Six-Month Time Limit for Input Tax Credit Claims Introduction The case of State Of Karnataka, By Its Secretary, Department Of Finance v. M/S. Centum Industries Private...
Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis

Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis

Date: Jul 31, 2014
Retrospective Application of Cenvat Credit Rules: Fosroc Chemicals Judgment Analysis Introduction The case of The Commissioner Of Central Excise Service Tax v. M/S. Fosroc Chemicals (India) Pvt. Ltd....
Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax

Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax

Date: Jul 26, 2014
Revisional Jurisdiction under Section 263 IT Act Post-Initiation of Section 153A Proceedings: Karnataka HC's Landmark Ruling in Canara Housing Development Company v. Deputy Commissioner Of Income Tax...
Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations

Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations

Date: Jul 26, 2014
Karnataka High Court Upholds Section 78(3) K.P. Act as Non-Cognizable Offence: Implications for Police Investigations Introduction The case of Moin Basha Kurnooli v. The State Of Karnataka By Cowl...
Full Input Tax Deduction Entitlement in the Presence of Exempt By-products: M.K. Agro Tech (P) Ltd. v. State Of Karnataka

Full Input Tax Deduction Entitlement in the Presence of Exempt By-products: M.K. Agro Tech (P) Ltd. v. State Of Karnataka

Date: Jul 18, 2014
Full Input Tax Deduction Entitlement in the Presence of Exempt By-products M.K. Agro Tech (P) Ltd. v. State Of Karnataka Karnataka High Court, 17th July 2014 Introduction The case of M.K. Agro Tech...
Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC

Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC

Date: Jul 17, 2014
Clarifying Experience Requirements in Bid Evaluations: Sn Enviro-Tech Pvt. Ltd. vs KUIDFC Introduction The case of Sn Enviro-Tech Pvt. Ltd., New Delhi & Another v. Managing Director Of Karnataka...
Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court

Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court

Date: Jul 16, 2014
Retrospective Application of Finance Act 2010 Amendment to Section 40(a)(ia) Confirmed by Karnataka High Court Introduction The case of Commissioner Of Income Tax Mangalore v. Assistant Commissioner...
Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites

Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites

Date: Jul 15, 2014
Karnataka High Court Establishes Clarity on Section 54F Capital Gains Exemption for Residential Construction on Owned Sites Introduction The case of The Commissioner Of Income Tax v. Shri K...
Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments

Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments

Date: Jul 12, 2014
Karnataka High Court Renders BDA Land Acquisition Proceedings Invalid for Non-Compliance with Land Acquisition Act Amendments Introduction In the landmark case of Sri R. Shankaran v. The State Of...
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