Karnataka High Court

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Karnataka High Court

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Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act. The court held that the existence of a permanent establishment is a factual issue and the assessee cannot rely on past No Objection Certificates to avoid TDS liability....

The case involves appeals filed by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) dated 1.5.2009 in ITA 70/Bang/2009 and ...

High Court

Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act, 1961. The court held that the assessee was liable to deduct tax at source on payments to a non-resident for services rendered outside India, as the income was deemed to accrue or arise in India under Section 9(1)(i), and the principle of consistency did not bar the Revenue from taking a different view....

The case involves appeals by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which had confirmed the order of the Commissi...

High Court

High Court of Karnataka Quashes Proceedings Against Public Servant for Lack of Sanction Under Section 197 CrPC — Cognizance and Process Issued Without Sanction Held Illegal. The court held that sanction under Section 197 CrPC is a condition precedent for taking cognizance of offences against a public servant in respect of acts done in discharge of official duties, and proceedings taken without such sanction are liable to be quashed....

The petitioner, Krishne Gowda K.R., a retired Forest Range Officer, was accused No.6 in a charge sheet filed by the State of Karnataka before the Civil Judge and JMFC at Arakalagudu. The Magistrate to...

High Court

Karnataka High Court Allows Plaintiff to File Rejoinder to Amended Written Statement Under Order 8 Rule 9 CPC — Trial Court's Rejection of Amendment Application Set Aside. Plaintiff Entitled to File Additional Pleading When Written Statement is Amended, Though Not Specifically Defined in CPC....

The petitioners, plaintiffs in O.S. No.39/2013 before the Senior Civil Judge Court at Challakere, filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the order dat...

High Court

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High Court

High Court of Karnataka Quashes Criminal Proceedings Against Accused in SC/ST Act Case Due to Lack of Sanction Under Section 197 CrPC — Proceedings Initiated Without Valid Sanction for Public Servants Are Void Ab Initio....

The State of Karnataka, through the Sub-Inspector of Police, Nyamathi Police Station, filed a criminal petition under Section 482 CrPC seeking to quash the proceedings against the respondents, who wer...

High Court

High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277....

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the constitutional validity of Section 234E of the Income ...

High Court

Karnataka High Court Allows Appeal by Housing Board in Land Acquisition Case — Scheme Not Sanctioned Under Sections 20 and 21 of Karnataka Housing Board Act. Acquisition Proceedings Quashed by Single Judge Set Aside as Scheme Was Framed and Sanctioned Prior to Notification Under Section 33(2) of KHB Act....

The appellants, the Housing Commissioner and Special Land Acquisition Officer of the Karnataka Housing Board, filed a writ appeal challenging the order of a learned Single Judge dated 29-05-2012 in W....

High Court

Karnataka High Court Quashes Disqualification of Taluk Panchayat Member in Election Dispute — Violation of Natural Justice as Show Cause Notice Not Served. Disqualification under Section 12(1) of Karnataka Panchayat Raj Act, 1993 set aside due to lack of opportunity of hearing....

The petitioner, Smt. Palakshamma, was elected as a Taluk Panchayat Member of Davangere Taluk Panchayat. On 12.11.2013, one Sri. Chinnasamudra Shekar Naik filed a complaint before the Karnataka State E...

High Court

High Court of Karnataka Dismisses Revision Petition in Land Jurisdiction Dispute — Civil Court Has Jurisdiction to Entertain Suit for Declaration and Injunction Despite Revenue Act Provisions. The Court held that the bar under Sections 61, 63, 140, 141, 142, 143 and 25 of the Karnataka Land Revenue Act, 1964 does not oust the jurisdiction of the Civil Court to try a suit for declaration and permanent injunction based on title and possession....

The petitioner/defendant, Bharatiya Adima Jatti Sevaka Sangh (Regd.), filed a Civil Revision Petition under Section 115 of the Code of Civil Procedure, 1908, challenging the order dated 20.04.2015 pas...

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Karnataka High Court

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Karnataka High Court Allows Plaintiff to File Rejoinder to Amended Written Statement Under Order 8 Rule 9 CPC — Trial Court's Rejection of Amendment Application Set Aside. Plaintiff Entitled to File Additional Pleading When Written Statement is Amended, Though Not Specifically Defined in CPC....

KAHC010217682014_1...

High Court of Karnataka Quashes Criminal Proceedings Against Accused in SC/ST Act Case Due to Lack of Sanction Under Section 197 CrPC — Proceedings Initiated Without Valid Sanction for Public Servants Are Void Ab Initio....

High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277....

Karnataka High Court Quashes Disqualification of Taluk Panchayat Member in Election Dispute — Violation of Natural Justice as Show Cause Notice Not Served. Disqualification under Section 12(1) of Karnataka Panchayat Raj Act, 1993 set aside due to lack of opportunity of hearing....

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...