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High Court of Karnataka Quashes Cognizance in SC/ST Act Case Due to Lack of Sanction Under Section 18A — Proceedings Initiated Without Mandatory Preliminary Inquiry Under Section 18A(2) of SC & ST (Prevention of Atrocities) Act, 1989 Are Void Ab Initio.

The petitioner, Santosh S/o Mahaveer Mangasuli, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) before the ...

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High Court of Karnataka Allows Appeal in Cheque Dishonour Case — Acquittal Set Aside Due to Improper Appreciation of Evidence. Presumption Under Section 139 of NI Act Not Rebutted by Accused.

The appellant, Srinidhi Finance & Investment Corporation, filed a criminal appeal against the acquittal of the respondent, Basavanthappa, for the offe...

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Karnataka High Court Upholds Conviction of Accused in Prize Chit Scheme Case — Failure to Repay Subscribers Constitutes Criminal Breach of Trust. Prize Chit Activity Without Registration Under Prize Chits and Money Circulation Schemes (Banning) Act, 1978 Attracts Penalty Under Section 406 IPC.

The case pertains to a criminal revision petition filed by Sri Ravindra (since deceased) and Smt. Devamani challenging their conviction under Section ...

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Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

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Bombay High Court Allows Arbitration Petitions in Loan Dispute — Appoints Sole Arbitrator for IIFL Finance Disputes. Court finds that disputes arising from loan agreements containing arbitration clauses are arbitrable and appoints a retired judge as sole arbitrator.

The judgment concerns three arbitration petitions filed by DS Textiles, Madhuram Fabrics Pvt Ltd, and P R Packing Service against IIFL Finance Limited...