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High Court of Karnataka Dismisses Winding-Up Petition Against Kingfisher Airlines Ltd. for Lack of Service of Statutory Notice. Petition under Sections 433(e) and (f) of the Companies Act, 1956 fails as petitioner Aerotron Limited did not prove service of demand notice under Section 434.

The petitioner, Aerotron Limited, a company incorporated under the laws of England and Wales, filed a winding-up petition under Sections 433(e) and (f...

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High Court of Karnataka Allows Winding Up Petition Against Airline Company for Inability to Pay Debts. Creditor's Statutory Demand for USD 3 Million Remained Unpaid, Leading to Order for Winding Up Under Sections 433(e) and (f) of the Companies Act, 1956.

The petitioner, Aerotron Limited, a company incorporated under the laws of England and Wales, filed a company petition under Sections 433(e) and (f) r...

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Karnataka High Court Quashes Recovery Order Against Forest Officer in Tree Cutting Case — Lack of Opportunity of Hearing Violates Natural Justice. Petitioner's Liability for Alleged Loss Cannot Be Fixed Without Prior Show Cause Notice Under Karnataka Forest Act, 1963.

The petitioner, an Indian Forest Service officer allotted to Karnataka, was selected and appointed in 1986 and rose to the cadre of Chief Conservator ...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

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

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High Court of Karnataka Allows Wife's Petition for Enhanced Maintenance Under Section 127 Cr.P.C. — Revision Order Set Aside. The Sessions Judge exceeded revisional jurisdiction by reducing maintenance from Rs.3,000 to Rs.1,500 per month without finding perversity in the Magistrate's order.

The petitioner, Smt. Gowramma, wife of the respondent Laxmikanthiah, filed a criminal petition under Section 482 Cr.P.C. challenging an order dated 30...

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Karnataka High Court Dismisses State's Revision in Sales Tax Case — Transfer of Know-How Not a Sale. Brand Owner Exempt from Tax as No Manufacturing Activity Undertaken by Assessee Under Karnataka Sales Tax Act, 1957.

The State of Karnataka filed revision petitions under Section 23(1) of the Karnataka Sales Tax Act, 1957, challenging an order of the Karnataka Appell...

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High Court Quashes FIR Against Accused in Murder Case Due to Lack of Prima Facie Evidence. Court holds that mere presence at scene without overt act or common intention does not attract murder charge under Section 106(1) of Bharatiya Nyaya Sanhita, 2023.

The petitioners, accused Nos.1 to 3, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 528 of the Bharat...