Search Results for "Karnataka Stamp Act"

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Search Results for "Karnataka Stamp Act"

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High Court

High Court of Karnataka Allows Appeal in Income Tax Case — Valuation by District Registrar Without Reasons Held Perverse. Tribunal's finding that valuation by District Registrar/Appellate Authority is more effective and realistic without assigning any reasons is perverse, arbitrary, and unsustainable under Section 260-A of Income Tax Act, 1961.

7 Jun 2016

The appeal was filed by the assessee, an individual engaged in transport business, under Section 260-A of the Income Tax Act, 1961, against the order ...

High Court

High Court of Karnataka Decides Criminal Petition Challenging Enforcement Directorate Investigation under Prevention of Money Laundering Act, 2002. The matter pertained to allegations of money laundering linked to compensation sites surrendered by the petitioner.

7 Mar 2025

The criminal petition was filed by the wife of the Chief Minister of Karnataka, who was accused No.2 in Crime No.11 of 2024 registered by the Karnatak...

High Court

High Court of Karnataka Quashes FIR Against Commercial Tax Officers in Corruption Case — Lack of Sanction Under Section 19 of PC Act Renders Prosecution Invalid. FIR under Sections 13(1)(d), (i)(ii)(iii), 13(1)(e) read with 13(2) of Prevention of Corruption Act, 1988 quashed as prior sanction from competent authority was not obtained, violating mandatory requirement under Section 19(1) of PC Act.

23 Mar 2017

The petitioners, four public servants employed as Commercial Tax Officers and staff, filed a criminal petition under Section 482 of the Code of Crimin...

High Court

High Court of Karnataka Acquits Accused in Counterfeit Currency Case Due to Lack of Evidence of Criminal Conspiracy. Conviction under Sections 256, 259 read with 120B IPC set aside as prosecution failed to prove meeting of minds or knowledge of counterfeit nature.

31 Jul 2017

The appellant, A. Nizamuddin, was convicted by the Special Judge, Bengaluru, under Sections 256 (possession of counterfeit currency), 259 (delivery of...

High Court

Karnataka High Court Dismisses Telecom Companies' Appeals, Upholding Tax Deduction at Source Under Section 194H on Discounts to Distributors. Relationship Between Telecom Companies and Distributors Held to Be Principal-Agent, Making Discounts Liable as Commission for Tax Deduction Purposes.

14 Aug 2014

Multiple telecom companies, including Bharti Airtel Limited, Vodafone Essar South Limited, and Tata Teleservices Limited, filed appeals under Section ...

High Court

High Court of Karnataka Upholds Notification Levying Central Excise on Tobacco Products — Notification No.3/2019-Central Excise dated 06.07.2019 held valid and within powers under Section 5A of Central Excise Act, 1944. The court held that the government has the power to modify or withdraw exemptions in public interest and that promissory estoppel does not apply to legislative functions.

21 Sep 2022

The judgment pertains to a batch of writ petitions filed by manufacturers and dealers of tobacco and tobacco products, challenging Notification No.3/2...

High Court

High Court of Karnataka Allows Commercial Appeal Against Rejection of Plaint Under Order 7 Rule 11(d) CPC — Suit for Specific Performance Not Barred by Limitation as Cause of Action Arose from Refusal to Execute Sale Deed in 2018.

4 Sep 2025

The appellants, Sri K.T. Govinde Gowda and Smt. G. Anuradha, filed a Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015, challe...

High Court

High Court of Karnataka Allows Appeal in Execution Proceedings — Appellants' Application Under Order 21 Rules 97, 98, 101 CPC Rejected by Executing Court Set Aside. Court Holds That Executing Court Must Determine Rights of Third Parties Claiming Independent Possession Under Order 21 Rule 101 CPC Before Confirming Sale.

19 Sep 2022

The present appeal was filed by the appellants, who were the legal heirs of the original judgment-debtor, Hiranappa (since deceased), and other family...

High Court

Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

8 Aug 2024

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

High Court

Karnataka High Court Dismisses Appeal Against Decree of Specific Performance of Sale Agreement. Court holds that plaintiff's readiness and willingness to perform is established by evidence of payment of balance sale consideration and execution of sale deed within time.

25 Apr 2024

The present first appeal is filed by the defendant under Section 96 of the Code of Civil Procedure, 1908, challenging the judgment and decree dated 30...

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