Search Results for "Section 14(A)"

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Search Results for "Section 14(A)"

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High Court

Bombay High Court Grants Temporary Injunction for Restoration of Possession in Suit for Specific Performance and Possession — Plaintiff Establishes Prima Facie Case and Balance of Convenience in His Favor.

13 Oct 2025

The plaintiff filed an interim application seeking temporary injunction for restoration of possession of the suit premises during the pendency of the ...

High Court

High Court of Karnataka Upholds Lokayukta's Power to Initiate Disciplinary Proceedings Without Prior Sanction — Compulsory Retirement Punishment Restored. The Karnataka Lokayukta Act, 1984, Section 12(3) confers independent power on the Lokayukta to initiate disciplinary proceedings against a public servant without prior government sanction, and the Administrative Tribunal erred in setting aside the punishment of compulsory retirement imposed on a Gram Panchayat Secretary for misconduct.

3 Sep 2024

The Karnataka Lokayukta filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka, Dharwad Benc...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

8 Mar 2024

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...

High Court

High Court of Karnataka Grants Bail to Accused in POCSO and SC/ST Act Case — Petitioner Enlarged on Bail with Conditions. Court Held That Petitioner Is Entitled to Bail Under Section 439 CrPC for Offences Under Sections 448, 504, 305 IPC, Section 12 POCSO Act, and Section 3(2)(va) SC/ST Act.

11 Oct 2023

The petitioner, Somashekar, was the accused in Spl.C.No.279/2023 pending before the Additional District and Sessions Judge, FTSC-I, Hassan, for offenc...

High Court

High Court Grants Bail to Police Officers Accused of Abetment to Suicide and Murder Under SC/ST Act — Prima Facie Case Not Made Out for Custodial Interrogation. Appellants, police officers, were granted bail under Section 14A(2) of SC/ST Act for offences under IPC and SC/ST Act, as the court found no prima facie case for custodial interrogation.

14 Jun 2021

The judgment pertains to two criminal appeals filed under Section 14A(2) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, ...

High Court

Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.

16 Apr 2019

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax App...

High Court

High Court of Karnataka Allows Writ Petitions Challenging Karnataka Administrative Tribunal Order in Lokayukta Inquiry Matter — Petitioner's Right to Hearing Upheld. Failure to Provide Opportunity to Cross-Examine Witnesses and Submit Documents Violates Principles of Natural Justice Under Karnataka Lokayukta Act, 1984.

10 Sep 2018

The petitioner, Vijay Kumar G. Sulakhe, a Commissioner of Gadag-Betgeri Urban Development Authority, filed three writ petitions challenging orders of ...

High Court

High Court of Karnataka Quashes Lokayukta Investigation Order Against Commissioner in Corruption Case — Lack of Sanction Under Section 197 CrPC and Section 19 of Prevention of Corruption Act, 1988 Renders Proceedings Void. The court held that no investigation can be ordered against a public servant without prior sanction when the alleged offences are not under the Prevention of Corruption Act.

10 Sep 2018

The petitioner, Vijay Kumar G. Sulakhe, was serving as Commissioner of Gadag-Betgeri Urban Development Authority. He was accused of irregularities in ...

High Court

High Court of Karnataka Quashes Lokayukta Investigation Order Against Commissioner in Corruption Case — Lack of Sanction Under Section 197 CrPC and Section 19 of PC Act Renders Proceedings Void. The court held that no investigation can be ordered against a public servant without prior sanction under Section 197 CrPC and Section 19 of Prevention of Corruption Act, 1988.

10 Sep 2018

The petitioner, Vijay Kumar G. Sulakhe, was serving as Commissioner of Gadag-Betgeri Urban Development Authority. The Karnataka Lokayukta, through the...

High Court

Bombay High Court Dismisses Revenue's Appeal in HDFC Bank Tax Case — Upholds ITAT's Decision on Section 14A Disallowance, Broken Period Interest, and Diminution in Value of Investments. The Court held that investments in tax-free securities were made from the assessee's own funds, broken period interest is allowable as a deduction, and amortization of premium on investments held to maturity is permissible as per RBI guidelines.

23 Jul 2014

The case involves an appeal filed by the Commissioner of Income Tax-2 under section 260A of the Income Tax Act, 1961, challenging an order of the Inco...

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