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High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.

The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...

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High Court Acquits Accused in Dowry Death Case Due to Lack of Evidence of Abetment to Suicide. Conviction under Sections 498A and 306 IPC set aside as prosecution failed to prove cruelty or instigation leading to deceased's suicide.

The appellants, B.S. Janardhana (accused No.1) and B.S. Umavathi (accused No.2), were convicted by the Principal Sessions Judge, Kodagu, Madikeri in S...

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High Court of Karnataka Allows Appeal in Motor Accident Claim Case Due to Negligence of Driver — Tribunal Erred in Dismissing Claim Petition on Ground of Contributory Negligence Without Evidence.

The appeal was filed by the claimants, legal representatives of the deceased Mani, challenging the judgment and award dated 29.07.2013 passed by the V...

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High Court of Karnataka Enhances Compensation for Death of Workman in Electrical Accident Under Workmen's Compensation Act, 1923 — Employer and Contractor Held Jointly Liable for Negligence in Providing Safety Equipment.

The appeal was filed by the legal representatives of the deceased workman, Maheshnayak, who died in an electrical accident while working for the respo...

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High Court Acquits Accused in Rash Driving Case Due to Inconsistent Evidence and Absence of Credible Witnesses. Conviction under Sections 279, 337, 304A IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

The revision petitioner, Satish Ganapati Gunagi, was convicted by the JMFC, Ankola in C.C. No. 62/2007 for offences under Sections 279 (rash driving),...