Karnataka High Court

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Karnataka High Court

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High Court of Karnataka Allows Appeal in Income Tax Case on Applicability of Section 40A(3) — Cash Payment for Property Purchase Not Disallowable as Business Expenditure. Section 40A(3) of Income Tax Act, 1961 applies only to revenue expenditure, not capital expenditure, and thus cash payment for purchase of property cannot be disallowed....

The appellant, Smt. Saira Banu, filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 27.02.2009, which had d...

High Court

High Court of Karnataka Allows Appeal in Motor Accident Claim Case Due to Erroneous Dismissal by Tribunal — Claimants Entitled to Compensation for Death of Injured Person. The court held that the legal representatives of a deceased who died due to accident injuries can file a fresh claim petition under Section 166 of the Motor Vehicles Act, 1988, even if the deceased had filed a petition for injuries during his lifetime....

The appeal arises from the judgment and award dated 3rd May 2013 passed by the III Additional Senior Civil Judge and M.A.C.T., Bangalore, in M.V.C.No.7450/2004, whereby the claim petition of the appel...

High Court

High Court of Karnataka Allows Writ Petition in Trademark Infringement Case — Order Rejecting Rejection of Plaint Set Aside. The court held that the trial court erred in dismissing the application under Order 7 Rule 10 CPC for return of plaint, as the suit lacked cause of action within its territorial jurisdiction....

The petitioner, M/s. Tata SIA Airlines Limited, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging the order dated 08.12.2014 passed by the XVIII Addl. City Civi...

High Court

High Court of Karnataka Quashes Perjury Proceedings Against Witness in Corruption Case — Lack of Sanction Under Section 340 CrPC Invalidates Complaint. False Deposition Allegation Fails as Complaint Lodged by Chief Administrative Officer Without Proper Application of Mind and Without Recording Satisfaction Under Section 340 CrPC....

The petitioner, Prakash Aigali, was a prosecution witness in Special Case No.78/2008 pending before the Prl. Senior Civil Judge, Belagavi, which involved offences under Section 13(1)(d) read with Sect...

High Court

Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse....

The appellants, including M/s C S India and its partners, filed a writ appeal before the Karnataka High Court challenging the order of a learned Single Judge dated 13.4.2004 in WP 5463/2004. The writ ...

High Court

High Court of Karnataka Dismisses Petitioners' Challenge to Land Acquisition Notifications Under Section 24 of 2013 Act — Possession Taken and Compensation Paid Under 1894 Act Precludes Lapse. Acquisition of land for a cooperative housing society upheld as possession was taken and compensation paid before the 2013 Act came into force....

The petitioners, owners of land measuring 2 acres in Sy.No.7 and 1 acre in Sy.No.9 of Gubbalala village, Bangalore South Taluk, challenged the acquisition of their land by the State of Karnataka for t...

High Court

High Court of Karnataka Allows Appeal of Commissioner of Customs & Service Tax in Customs Broker Licence Renewal Case — Non-Compliance with Regulation 5 of Customs Brokers Licensing Regulations, 2013 Justifies Rejection of Renewal Application. The Court held that the Commissioner is entitled to seek information under Regulation 5 and the applicant must comply; failure to furnish information sought justifies rejection of the renewal application....

The appeal was filed by the Commissioner of Customs & Service Tax against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Bangalore, which had allowed ...

High Court

High Court of Karnataka Quashes Proceedings in SC/ST Atrocities Case Due to Lack of Public View Element. Alleged Insult Inside House Not in Public View Fails to Attract Section 3(1)(x) of SC/ST (Prevention of Atrocities) Act, 1989....

The petitioner, U. Amarnath Shetty, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of the order dated 11.10.2010 in Spl.C.C.No.44/2006 and the en...

High Court

High Court of Karnataka Dismisses Official Liquidator's Claim Against KPTCL in Company Application Under Section 446(2)(b) of Companies Act, 1956 — Claim Barred by Limitation Under Section 458A. The court held that the claim for recovery of dues was filed beyond the extended limitation period, as the amounts became due on 6.10.2002 and the application was filed on 11.9.2008, even after excluding the period from the date of winding up petition (2.9.2002) to the winding up order (3.8.2004)....

The Official Liquidator of M/S. NGEF Ltd. (in liquidation) filed an application under Section 446(2)(b) of the Companies Act, 1956, seeking recovery of Rs.2,72,38,000/- from the Managing Director of K...

High Court

High Court of Karnataka Allows Habeas Corpus Petition for Detenue's Release Despite Production Warrant from Another Court. The court held that a bail order from the Special Court must be given effect, and a production warrant from another court does not justify continued detention under the earlier remand order....

The petitioner, Gaurav Goel, filed a habeas corpus petition seeking the release of his father, Vinod Goel, who was detained in Central Prison, Bengaluru, pursuant to a remand order dated 12 June 2015 ...

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Karnataka High Court

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Karnataka High Court Dismisses Writ Appeal in Customs Duty Settlement Case — Upholds Settlement Commission's Rejection for Non-Disclosure. Settlement Commission's Finding of Non-Disclosure of Full Facts Under Section 127C of Customs Act, 1962 Not Interfered With as Not Perverse....

High Court of Karnataka Quashes Proceedings in SC/ST Atrocities Case Due to Lack of Public View Element. Alleged Insult Inside House Not in Public View Fails to Attract Section 3(1)(x) of SC/ST (Prevention of Atrocities) Act, 1989....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Upholds Scrutiny Committee Invalidation of Scheduled Tribe Caste Claim but P...

Supreme Court Allows Homebuyers' Appeal and Waives Time Extension Charges Imposed by Devel...

Supreme Court Dismisses Insurer's and Claimant's Appeals in Motor Accident Death Compensat...

Supreme Court Acquits Accused in Kidnapping and Murder Case Due to Lack of Substantive Evi...

Supreme Court Dismisses Special Leave Petition Against Interim Order in Electricity Act Di...