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High Court of Karnataka Quashes Demand Notice for Royalty on Steatite Extraction in Violation of Affidavit Condition — Petitioner's Use of Mineral for Decorative Blocks Not Proved to Be for Cottage Industry. Affidavit Undertaking Not Incorporated in Lease Deed Cannot Be Enforced as Condition of Lease.

The petitioner, S.K. Suresh, held a quarry lease for steatite (a minor mineral) granted on 10-11-2010 under the Karnataka Minor Mineral Concession Rul...

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Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

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KAHC020009812016_1

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High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

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High Court of Karnataka Quashes Notice and Relinquishment Deed Obtained by Coercion in Road Widening Case; Urban Development Authorities Cannot Demand Free Land Surrender Without Statutory Authorization under Section 32(5) of Karnataka Urban Development Authorities Act, 1987.

The petitioners, private citizens owning land in Shivamogga, challenged a demand by urban authorities to surrender 109.80 square metres of their land ...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...