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High Court of Karnataka Quashes FIR Against BESCOM Engineers in Negligence Case — Lack of Prima Facie Evidence of Rash or Negligent Act. Section 304A IPC requires proof of gross negligence directly causing death, not mere failure of duty.

The petitioners, Sri Sreeramu V. and Subramanya T., who are Executive Engineer and Assistant Executive Engineer respectively at BESCOM's Whitefield Di...

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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...