Karnataka High Court

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High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case — Notification 8/2005-ST Held Conditional. CESTAT order setting aside demand against assessee upheld as notification required fulfillment of conditions for exemption....

The Commissioner of Central Excise, Bangalore-II, filed appeals under Section 35G of the Central Excise Act, 1944, challenging a common order dated 12.01.2012 passed by the Customs, Excise and Service...

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High Court of Karnataka Holds Regular First Appeal Not Maintainable Against Wakf Tribunal Decision Under Section 83(9) of Wakf Act, 1995 — Appeal Permitted to Be Converted into Civil Revision Petition. The court ruled that the only remedy against a Wakf Tribunal decision is revisional jurisdiction, not an appeal under CPC....

The case involves a Regular First Appeal filed by the appellants (defendants before the Wakf Tribunal) against the judgment and decree dated 17.9.2008 passed by the II Additional City Civil Judge, Ban...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194J of Income Tax Act, 1961....

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal, 'B' Bench, Bangalore, dated 7.3.2014....

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High Court of Karnataka Holds Regular First Appeal Not Maintainable Against Wakf Tribunal Decision Under Section 83(9) of Wakf Act, 1995 — Appeal Permitted to Be Converted into Civil Revision Petition. The Court ruled that the only remedy against a Tribunal decision is revisional jurisdiction, not an appeal under CPC....

The appellants, defendants before the Wakf Tribunal, filed a Regular First Appeal under Order 41 Rule 3 read with Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194C of Income Tax Act, 1961....

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal, 'B' Bench, Bangalore, which dismissed...

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High Court of Karnataka Quashes Criminal Proceedings Against Petitioner in Caste Certificate Fraud Case — Lack of Prima Facie Evidence of Forgery or Cheating. Petitioner's Caste Certificate Was Issued by Competent Authority and Cancelled Later; No Allegation That Petitioner Used Fake Certificate or Obtained Job Fraudulently....

The petitioner, Smt. Jayshree, filed a criminal petition under Section 482 CrPC seeking quashing of FIR in Crime No.90/2012 registered at Brahmapur Police Station, Gulbarga, for offences under Section...

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High Court of Karnataka Dismisses Writ Petition Seeking Declaration of Continued Membership of Agricultural Marketing Board. Holds That Cessation of Membership of Electorate Under Section 104 of the Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966 Leads to Cessation of Board Membership, Overriding Term Under Section 106....

The petitioner, Sri H.M. Rajappa, was a member of the Karnataka State Agricultural Marketing Board elected under Section 101(1)(ii) of the Karnataka Agricultural Produce Marketing (Regulation and Deve...

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High Court of Karnataka Dismisses Writ Petition of APMC Member Seeking Declaration of Continued Membership. Cessation of Membership of State Marketing Board Occurs When Member Ceases to Be Part of Electorate Under Section 104 of Karnataka Agricultural Produce Marketing (Regulation and Development) Act, 1966....

The petitioner, Sri H.M. Rajappa, was a member of the Karnataka State Agricultural Marketing Board elected under Section 101(1)(ii) of the Karnataka Agricultural Produce Marketing (Regulation and Deve...

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High Court of Karnataka Allows Revision Petition in Murder Case — Confessional Statements Not Leading to Discovery Held Inadmissible. Voluntary statements of accused recorded by Investigating Officer without any discovery of fact cannot be marked as evidence under Section 27 of Indian Evidence Act, 1872....

The petitioners, accused in a murder case under Section 302 read with Section 149 IPC, challenged an order of the Sessions Judge marking their voluntary statements recorded by the Investigating Office...