Karnataka High Court

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High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period....

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 09/10/2015 in ITA No.1139/Bang/2014 f...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Deletion of Addition for Unexplained Cash Credit and Waiver of Interest Under Sections 234A and 234B of Income Tax Act, 1961. Assessee's Explanation of Gift from Husband Accepted as Satisfactory, No Justification for Levy of Interest....

High Court

High Court of Karnataka Quashes Penalty Order in Stamp Duty Dispute — Agreement of Sale Not Liable to Stamp Duty as Conveyance. Court holds that an agreement of sale simpliciter without possession is not chargeable as a conveyance under Article 5(e) of the Karnataka Stamp Act, 1957, and impounding under Section 33 is not warranted....

The petitioner, Mr. R. Mahendra Kumar Shah, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 25.11.2015 passed by the Senior Civil Judge at Devanahalli i...

High Court

High Court of Karnataka Quashes Penalty Order in Stamp Duty Dispute — Agreement of Sale Not Liable to Stamp Duty as Conveyance. Court held that an agreement of sale does not require stamp duty as a conveyance under Article 5(e) of the Karnataka Stamp Act, 1957, and impounding with penalty was improper....

High Court

High Court of Karnataka Quashes FIR in Forgery and Cheating Case Due to Lack of Prima Facie Evidence. Petitioners Accused of Forgery and Cheating Under Sections 468, 471, 420 IPC - FIR Quashed as Allegations Did Not Disclose Any Offence....

The petitioners, Dr. S. Malini and Dr. B.K. Muralidhar, filed a criminal petition under Section 482 CrPC seeking quashing of FIR in Crime No.27/2010 registered by Halasurugate Police, Bengaluru, for o...

High Court

High Court of Karnataka Quashes FIR in Forgery and Cheating Case Due to Lack of Prima Facie Evidence Against Petitioners. The court held that the allegations in the FIR did not make out the essential ingredients of forgery under Section 468 IPC or criminal conspiracy under Section 120B IPC, and continuing the proceedings would be an abuse of process....

The petitioners, Dr. S. Malini and Dr. B.K. Muralidhar, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) seeking quashing of FIR No. 27/2010 registered by ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case on Residential Complex Construction. Construction of Residential Complex for ITC Limited for Use as Guest House Not Taxable as Commercial or Industrial Construction Service Under Section 65(105)(zzq) of Finance Act, 1994....

The case involves an appeal by the Revenue (Commissioner of Central Excise, Service Tax & Customs) against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which had set asid...

High Court

High Court of Karnataka Acquits Accused in Abetment of Suicide Case Due to Lack of Evidence of Instigation. Conviction under Section 306 IPC read with Section 34 IPC set aside as prosecution failed to prove that accused abetted deceased's suicide....

The appeal arises from a judgment of conviction and sentence passed by the IV Additional Sessions Judge, Mysore in S.C. No. 87/2011 dated 24.03.2012, convicting the appellants (accused Nos. 1 to 4) un...

High Court

High Court of Karnataka Acquits Accused in Abetment of Suicide Case Due to Lack of Evidence of Instigation. Conviction under Section 306 IPC read with Section 34 IPC set aside as prosecution failed to prove that accused abetted the deceased to commit suicide....

The appellants, S. Ravi, Sridhar, S. Rangaswamy @ Ranga, and Mallikarjuna @ Chuma Ravi, were convicted by the IV Additional Sessions Judge, Mysore in S.C. No. 87/2011 for the offence punishable under ...

High Court