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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal's Deletion of Rental Income Addition Upheld. Rental income from property held as stock-in-trade is assessable under 'Income from House Property' and not 'Business Income' as per Section 22 of the Income Tax Act, 1961.

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order dated 27.02.2015 passed by the Income T...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Capital Gains from Sale of Agricultural Land Held Not Taxable. Land Used for Agriculture and Not Within Urban Limits Under Section 2(14)(iii) of Income Tax Act, 1961.

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Trib...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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High Court of Karnataka Quashes Order Taking Cognizance Against Additional Advocate General in Private Complaint for Offences Under SC/ST Act and IPC — Lack of Sanction Under Section 197 CrPC and Section 19 of PC Act

The petitioner, Sri K M Nataraj, the Additional Advocate General of Karnataka, filed a writ petition under Articles 226 and 227 of the Constitution of...

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Karnataka High Court Hears Batch of Writ Petitions Challenging Rejection of Quarry Lease Applications under Karnataka Minor Mineral Concession Rules. Petitioners sought processing of pre-2016 amendment applications under unamended rules as per Rule 8-B.

Multiple writ petitions were filed before the Karnataka High Court challenging endorsements issued by the Department of Mines and Geology rejecting ap...