Karnataka High Court

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Payment to Non-Resident Employees Held as Salary, Not Business Income. Section 28(va) of Income Tax Act, 1961 does not apply to employment-related payments....

The appeal was filed by the revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 25.02.2011 for the assessment year 2006-07. The r...

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High Court of Karnataka Grants Anticipatory Bail to Accused in SC/ST Atrocities Case Due to Lack of Prima Facie Intent to Humiliate on Caste Basis. Court holds that mere use of caste name without intent to insult does not attract Section 3(1)(r)(s) of SC/ST (Prevention of Atrocities) Act, 1989....

The petitioners, Appoji Reddy and K.V. Subramani, accused Nos. 1 and 2 in Crime No.104/2020 registered by Srinivaspura Police Station, Kolar, filed a petition under Section 438 of the Code of Criminal...

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High Court of Karnataka Acquits Accused in Dowry Death Case Due to Lack of Evidence of Cruelty and Unnatural Death. Conviction under Sections 304B, 498A IPC and Sections 3, 4, 6 of Dowry Prohibition Act, 1961 set aside as prosecution failed to prove demand of dowry soon before death and that death was otherwise than under normal circumstances....

The appellant, Dashirath Irappa Nagaral, was convicted by the trial court for offences under Sections 304B and 498A of the Indian Penal Code, 1860 (IPC) and Sections 3, 4, and 6 of the Dowry Prohibiti...

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High Court of Karnataka Allows Petition for Interim Custody of Seized Vehicles in Deposit Scheme Case — Trial Court's Rejection Set Aside. Petitioners Entitled to Release of Vehicles on Conditions Under Sections 451 and 457 CrPC, Despite Allegations Under Banning of Unregulated Deposit Schemes Ordinance 2019....

The petitioners, eight individuals accused in Crime No.95/2019 registered by Chikkamagaluru Town Police for offences under Sections 406 and 420 of the Indian Penal Code, Section 66 of the Information ...

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High Court of Karnataka Acquits Accused in Murder Case Due to Inconsistent Evidence and Failure to Prove Guilt Beyond Reasonable Doubt. Conviction under Sections 302, 307, and 324 IPC Set Aside as Prosecution Witnesses Turned Hostile and Medical Evidence Did Not Support the Charges....

The appellant, A. Yellappa, was convicted by the Fast Track Court-I, Bellary, for offences under Sections 302, 307, and 324 IPC and sentenced to life imprisonment. He appealed to the High Court of Kar...

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High Court of Karnataka Dismisses Writ Petition Challenging Transfer of Junior Engineer in PWD Department — Transfer Policy Not Violated. Transfer is an incident of service and cannot be interfered with unless mala fides or violation of statutory rules is established....

The petitioner, a Junior Engineer in the Public Works Department of Karnataka, challenged his transfer order dated 20.09.2019 passed by the Chief Engineer, Communication & Building (South), Bengaluru,...

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Karnataka High Court Upholds Compulsory Retirement and Pension Cut of Municipal Employee in Corruption Case Despite Acquittal. Departmental Enquiry Entrusted by Urban Development Department Held Competent and Acquittal in Criminal Case Found Not to Vitiate Penalty under Karnataka Lokayukta Act....

The petitioner, a municipal employee who served as in-charge Chief Officer of Town Municipal Council, challenged the compulsory retirement and permanent withholding of 40% of his pension imposed by th...

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High Court of Karnataka Grants Bail to Accused in NDPS Case Due to Non-Compliance with Section 50 and Lack of Recovery from Accused. The court held that the twin conditions under Section 37 of NDPS Act were not satisfied as the prosecution failed to show reasonable grounds for guilt, and the recovery was not from the accused....

The petitioner, Shaikh Nizamuddin Mohd Kasim, filed a criminal petition under Section 439 of the Code of Criminal Procedure, 1973, seeking bail in connection with an offence registered by the Director...

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High Court of Karnataka Grants Default Bail to Accused in NDPS Case Despite Cognizance. Right to Default Bail Under Section 167(2) Cr.P.C. is Indefeasible and Not Extinguished by Filing of Charge Sheet or Taking of Cognizance Under Section 36A NDPS Act....

The petitioner, Shivaraj Urs, accused No.2 in Special CC No.1197/2019 pending before the Special Judge for NDPS cases, Bengaluru, filed a criminal petition under Section 439 Cr.P.C. seeking bail. The ...

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High Court of Karnataka Dismisses Revision Petitions in Cheating Case — Conviction Under Section 420 IPC Upheld. Concurrent findings of fact regarding dishonest inducement and delivery of property in land sale transaction not interfered with....

The case involves three criminal revision petitions filed by the accused persons against their conviction under Section 420 read with Section 34 of the Indian Penal Code (IPC). The petitioners were co...