Karnataka High Court

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High Court of Karnataka Allows Appeal in Income Tax Case — Disallows Reopening of Assessment Beyond Four Years Without Failure to Disclose Material Facts. Section 147 of Income Tax Act, 1961 Requires Full and True Disclosure for Reopening After Four Years....

The appellant, M/s. Safina Hotels Private Limited, filed its return of income for the assessment year 2001-02. The assessment was completed under Section 143(3) of the Income Tax Act, 1961. Subsequent...

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High Court of Karnataka Allows Second Appeal in Property Suit — First Appellate Court's Reversal Set Aside Due to Perverse Findings on Adverse Possession. Burden of Proof for Adverse Possession Lies on Claimant; Mere Long Possession Insufficient Under Section 100 CPC....

The present appeal under Section 100 of the Code of Civil Procedure, 1908, arises from a judgment and decree dated 2.6.2007 passed by the Civil Judge (Senior Division) and Additional Chief Judicial Ma...

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High Court of Karnataka Dismisses CBI Appeal Against Acquittal in Bank Fraud Case — No Evidence of Criminal Conspiracy or Cheating. The court upheld the acquittal of the accused for offences under Section 120-B read with 420 IPC, finding that the prosecution failed to prove the existence of a criminal conspiracy or dishonest intention beyond reasonable doubt....

The case pertains to an appeal filed by the Central Bureau of Investigation (CBI) against the acquittal of the respondent, Mohammed Yousuf, who was accused No.3 in a case registered as Spl.C.C. No.150...

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Karnataka High Court Quashes Mining Lease Cancellation Orders for Violation of Natural Justice. Orders Set Aside as Passed Without Hearing the Lessee Under Karnataka Minor Mineral Concession Rules, 1994....

The petitioners, M/s. Abimani Publications Ltd. and Ganesh Stone Crushers, filed writ petitions under Articles 226 and 227 of the Constitution of India challenging two orders: (1) an order dated Septe...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Deduction of Interest Paid on Borrowed Capital. Interest paid on borrowed capital used for business purposes is allowable as deduction under Section 36(1)(iii) of the Income Tax Act, 1961, even if the assessee follows project completion method....

The case involves two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT), Bangalore Bench, relating to the ...

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High Court of Karnataka Dismisses Challenge to Building Plan Approval for Multi-Storeyed Building in Residential Area — No Violation of Zoning Regulations Found. The court held that the BBMP's approval was in compliance with the Karnataka Municipal Corporations Act, 1976, and the petitioners failed to establish any illegality....

The petitioners, a residents' welfare association and individual residents of Rajamahal Vilas II Stage, I Block, Bengaluru, filed writ petitions challenging the building plan approval granted by the B...

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High Court of Karnataka Dismisses Challenge to Differential Tuition Fee Enhancement in Kendriya Vidyalaya Sponsored by BEML. Fee Hike for Non-BEML Wards Upheld as Not Discriminatory Since BEML Bears Expenses for Its Employees' Children....

The petitioner, Kendriya Vidyalaya Parents Association, BEML Nagar, KGF, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging a circular dated 26.03.2014 issued by...