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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised....

The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed by the assessee (M/s Prakash Electric Company) ag...

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Karnataka High Court Allows Prosecution to Produce Additional Documents Under Section 242(2) Cr.P.C. — Documents Not Part of Charge-Sheet Can Be Received in Evidence if Filed Before Framing of Charges. The court held that Section 242(2) Cr.P.C. applies before framing of charges and the prosecution's application was maintainable as charges were not yet framed....

The petitioners, accused in C.C.No.1157/2010 for offences under Sections 408 and 201 IPC, challenged an order dated 11.04.2017 passed by the Civil Judge and JMFC, Kushal Nagar, allowing the prosecutio...

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Karnataka High Court Allows Prosecution to Produce Additional Documents Under Section 242(2) Cr.P.C. — Documents Not Part of Charge-Sheet Can Be Received in Evidence if Filed Before Framing of Charges. The court upheld the trial court's order permitting production of 17 documents by prosecution in a case under Sections 408 and 201 IPC....

The petitioners, accused in C.C. No. 1157/2010 for offences under Sections 408 and 201 IPC, challenged an order dated 11.04.2017 passed by the Civil Judge and JMFC, Kushal Nagar, allowing the prosecut...

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High Court of Karnataka Interprets Scope of Tribunal's Power Under Section 254 of Income Tax Act in Buy-Back Dividend Tax Case. The Court Re-Formulates the Question of Law to Determine Whether the Tribunal Can Direct Fresh Enquiry on Aspects Not Previously Investigated, Potentially Enhancing Tax Liability....

The appeal arose from an order of the Income Tax Appellate Tribunal, Bangalore Bench, in relation to Assessment Year 2011-12. The appellant, an Indian subsidiary company, had bought back 2,933 of its ...

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High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability....

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-back of shares by M/s. Fidelity Business Services In...

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Bombay High Court Quashes FIR Against Head Master in Atrocity Case Due to Lack of Prima Facie Evidence. Allegations of Caste-Based Abuse and Attempt to Murder Found Baseless as Complainant's Own Statement Implicated Only Unknown Persons, Not the Applicant....

The applicant, Vijay Sahadeorao Waghmare, a Head Master at Golden Kids High School, Amravati, filed an application under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of FIR No....

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Bombay High Court Allows Appeal in Lease Dispute Over Temporary Injunction — Prima Facie Case and Irreparable Injury Established. Lease Deed from 1974 Not Terminated, Appellant's Possession and Business Operations Protected....

The appellant, Shri Rajaram M. Caisukar, filed an appeal against an order dated 24/11/2015 passed by the learned Adhoc District Judge, Panaji, dismissing his application for temporary injunction. The ...

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High Court Hears Accused's Appeal Against Conviction Under Section 302 IPC, Examining Credibility of Dying Declaration. Court Analyzes Whether Dying Declaration Sufficient to Convict When Sole Eyewitness Hostile....

This criminal appeal arose from the conviction of Bapu (Nandu) Prabhu Koli @ Raut under Section 302 of the Indian Penal Code by the Sessions Court, Osmanabad, sentencing him to life imprisonment. The ...

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Bombay High Court (Aurangabad Bench) Quashes Externment Order Against Petitioner in Maharashtra Police Act Case. Appellate Authority Failed to Properly Consider Witness Statements and Absence of Conviction, Leading to Remand for Fresh Adjudication....

The petitioner challenged an externment order passed under the Maharashtra Police Act, 1951, externing him from Aurangabad district for two years. The externment was based on three pending criminal ca...