Karnataka High Court

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Karnataka High Court Dismisses Revision Petition in Sales Tax Case — Stock Transfer of Newsprint Not Exempt as Sale. Transfer of newsprint from Manipal to Mumbai for printing by third party constitutes sale under KST Act, 1957....

The petitioner, M/s Manipal Media Network Limited, is in the business of newspaper publication and uses newsprint, which is taxable under the Sales Tax Act. The dispute concerns the stock transfer of ...

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High Court of Karnataka Quashes Sanction Order Against Former Chief Minister in Corruption Case — Governor's Sanction Under Section 19 PC Act and Section 197 CrPC Set Aside for Non-Application of Mind. The court held that the sanction order was passed without application of mind and without considering relevant materials, and therefore quashed the order....

The case involves a batch of writ petitions filed by Sri B.S. Yeddyurappa, the former Chief Minister of Karnataka, challenging the legality of a sanction order dated January 21, 2011, issued by the Go...

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High Court of Karnataka Allows Revenue Appeal in Depreciation Case — Full Benefit of Additional Depreciation Under Section 32(1)(iia) Denied for Assets Used Less Than 180 Days. Second Proviso to Section 32(1)(ii) Applies to Additional Depreciation, Restricting It to 50% in First Year....

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) which had granted full benefit of additional depre...

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High Court of Karnataka Dismisses Second Appeals in Property Suit — Concurrent Findings of Fact Not Interfered With Under Section 100 CPC. The court held that no substantial question of law arises for consideration in second appeals challenging concurrent findings of fact in a suit for possession....

The judgment pertains to two Regular Second Appeals (RSA No.7512/2010 and RSA No.7511/2010) filed under Section 100 of the Code of Civil Procedure, 1908 (CPC), before the High Court of Karnataka, Kala...

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Karnataka High Court Hears Appeal Against Conviction for Dowry Death and Cruelty — Issues of Demand for Money and Presumption under Evidence Act Raised. Demand of Rs.1,00,000/- by Husband within Two Months of Marriage Alleged to Constitute Dowry Under Sections 304B IPC and 4 of Dowry Prohibition Act, with Reliance on Rajinder Singh v. State of Punjab....

The present appeal arose from a judgment of conviction and sentence passed by the I Additional Sessions Judge, Mangalore, in S.C.No.125/2007 dated 6.5.2010. The appellant, the husband of the deceased ...

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Karnataka High Court Dismisses Revision Petitions in VAT Case — Land Cost Deduction at 40% Upheld. Assessee failed to prove actual land cost exceeding 40% of sale consideration under KVAT Act, 2003....

The petitioner, M/s. Nandi Constructions, a builder and civil works contractor engaged in construction and sale of apartments, filed revision petitions under Section 65(1) of the Karnataka Value Added...

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High Court of Karnataka Dismisses Writ Petition Challenging Trial Court Order Refusing to Reopen Evidence in Partition Suit. Court holds that Order 18 Rule 17 CPC cannot be used to fill gaps in evidence or to re-examine witnesses on matters already covered, and that the trial court's discretion in refusing to reopen evidence was not perverse or arbitrary....

The petitioners, who are plaintiffs in a partition suit (O.S. No. 100/2007) pending before the Principal Civil Judge, Bangalore Rural District, filed a writ petition challenging the order dated 30.09....

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High Court of Karnataka Allows Assessee's Appeal in Income Tax Case — Disallowance of Carry Forward of Depreciation and Set Off of Business Losses Set Aside. The Court held that the assessment order was barred by limitation under Section 153 of the Income Tax Act, 1961, as it was passed beyond the prescribed period for the assessment year 1987-88....

The appellant, M/s. Rajeshwari Cotton Ginning and Pressing Industries, a registered firm engaged in the business of purchase and sale of lint, ginning of cotton, and sale of cotton seeds oil and cake,...

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High Court Allows Appeal in Income Tax Case: Consultancy Fees Received Abroad by Non-Resident Not Taxable in India. The court held that the assessee, a non-resident rendering services outside India, was not liable to tax on consultancy fees received abroad under Section 5(2) of the Income Tax Act, 1961....

The appellant-assessee, Sri Salil Punoos, was employed by M/s Best Foods Asia Ltd., Hongkong as Managing Director from 1997. During the relevant period, he was also appointed as a consultant for M/s C...