Karnataka High Court

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High Court of Karnataka Quashes Proceedings Against Financier in Motor Vehicle Tax Default Case — Hypothecatee Not Liable for Tax Default Under Karnataka Motor Vehicles Taxation Act, 1957. Financier cannot be prosecuted for tax default by registered owner as hypothecation does not confer ownership....

The petitioner, M/s. Shriram Investments Ltd. (now amalgamated with Shriram Transport Finance Co. Ltd.), was a financier for a commercial vehicle bearing registration No.KA.17/7744. The respondent No....

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Karnataka High Court Allows Refund of Service Tax Paid by Non-Resident for Period Prior to Amendment — Unjust Enrichment Not Applicable. Service Tax Liability for Period 10.09.2004 to 31.12.2004 Not Attracted as Reverse Charge Mechanism Introduced Only from 01.01.2005 Under Finance Act, 1994....

The appellant, M/s Madura Coats Pvt. Ltd., a non-resident service provider, had paid service tax for the period 10.09.2004 to 31.12.2004 under the Finance Act, 1994. Subsequently, it was realized that...

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Karnataka High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts and claimed deduction under Section 54F....

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT) dated 21/03/2014 in ITA No.1333/Bang/2013 for the assessment ...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts and claimed deduction under Section 54F in good faith....

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 21/03/2014 in ITA No.1333/Bang/2013 for the assessment y...

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High Court of Karnataka Allows Appeal in Municipal Election Dispute — Sets Aside Dismissal of Election Petition for Non-Prosecution. Restoration of Election Petition Granted as Tribunal Failed to Provide Sufficient Opportunity to Appellant Before Dismissal Under Section 21 of Karnataka Municipalities Act, 1964....

The present appeal was filed under Section 27 of the Karnataka Municipalities Act, 1964, challenging the order dated 11.11.2013 passed by the Senior Civil Judge-cum-Election Tribunal, Karkala, in Elec...

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High Court of Karnataka Dismisses Appeal in Property Dispute — Plaintiff Fails to Prove Possession and Title Against Society and Purchaser. The court held that the plaintiff cannot seek a declaration without establishing his own title, and that mere filing of a suit does not prove possession....

The appellant, S. Nanjappa, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated 16.6.2009 passed in O.S.No.3185/2004 by the XXIV A...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts regarding property sale and reinvestment....

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had cancelled the penalty imposed on the assessee under Section 271(1)(c) of the Income Tax Act, 1961 for the a...

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High Court of Karnataka Allows Appeal in Municipal Election Dispute — Sets Aside Dismissal of Election Petition for Non-Prosecution. Restoration of Election Petition Granted as Tribunal Failed to Consider Sufficient Cause for Absence Under Section 151 CPC....

The appellant, Mr. K. Krishnaraj Hegde, filed an election petition under Section 21 of the Karnataka Municipal Corporation (Election) Act 1979 before the Senior Civil Judge-cum-Election Tribunal, Kark...

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High Court of Karnataka Dismisses Appeal in Property Dispute — Plaintiff Fails to Prove Possession and Title Against Society and Transferee. The court upheld the trial court's dismissal of a suit for declaration and injunction, as the plaintiff did not produce the will or power of attorney to establish ownership or possession....

The appellant, S. Nanjappa, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated 16.6.2009 passed by the XXIV Additional City Civil...

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High Court of Karnataka Dismisses Appeal in Trust Property Ejectment Suit — Plaint Not Filed by Authorized Person. Suit for ejectment and mesne profits dismissed as the person filing the suit on behalf of the Trust was not duly authorized under the Trust Deed....

The appellant, Sri Shivabalayogi Maharaja Trust, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated 20.10.2014 passed by the V Ad...