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Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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Supreme Court Examines Condonation of Delay by Karnataka Housing Board under Limitation Act. High Court's Order Condoning 3966-Day Delay in Filing Second Appeal is Scrutinized on Grounds of State Lethargy and Sufficient Cause.

The appeal before the Supreme Court arose from a judgment of the High Court of Karnataka condoning a delay of 3966 days in filing a second appeal by t...