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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Interest on Government Grants Held as Additional Grant, Not Taxable Income. Interest earned on grants kept in fixed deposits pending utilization is not income from other sources but part of the grant itself.

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) appealed against the order of the Income Tax Appellate Tribunal (ITA...

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High Court of Karnataka Allows Petitioner to File Written Statement Beyond 90 Days in Partition Suit. Order VIII Rule 1 CPC Held Directory, Not Mandatory — Trial Court's Rejection Quashed on Payment of Costs.

The petitioner, Sri S. Indushekhar, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 25/11/202...

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High Court of Karnataka Dismisses Appeal in Declaration Suit — Appellants Fail to Prove Title Over Government Land. Suit for Declaration and Injunction Dismissed as Plaintiffs Could Not Establish Ownership Over Property Claimed by State.

The appellants, legal representatives of the original plaintiff Sri Jayarama Reddy, filed a Regular First Appeal under Section 96 of the Code of Civil...

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High Court of Karnataka Allows Appeal in Succession Certificate Case — Nominee Wife Entitled to Bank Amount Over Mother's Claim. Succession Certificate Granted to Mother Set Aside as Nomination Under Section 45ZA of Banking Regulation Act, 1949 Confers Beneficial Interest on Nominee.

The appeal was filed by Smt. Lakshmi Priyadarshini against the order dated 06.12.2012 in P & SC No.241/2007 on the file of the IX Additional City Civi...

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High Court of Karnataka Dismisses PIL Seeking CBI Investigation into Alleged Irregularities in BEML Limited. Court holds that the petitioner lacked locus standi and the petition was based on unsubstantiated allegations and media reports, not credible material.

The petitioner, Mr. K. Subramanyam Sastry, filed a Public Interest Litigation (PIL) before the High Court of Karnataka seeking a direction to the Cent...

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Karnataka High Court Dismisses Appellant in Urban Land Ceiling Case Due to Delay and Laches and Third-Party Rights. Challenge to declaration of excess land under ULCAR Act fails as possession taken and land allotted to beneficiaries.

The appellant, Vaijayanti W/o Prabhakar Patil, representing the estate of Yeshwant Kittur, filed intra-court appeals against the order of a learned si...

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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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High Court of Karnataka Quashes Forfeiture of Rice and Release of Lorries Under Essential Commodities Act — Deputy Commissioner Exceeded Jurisdiction by Not Following Natural Justice. Order set aside for lack of notice and opportunity of hearing, remanded for fresh consideration.

The petitioners, owners of lorries, challenged an order dated 16.07.2014 passed by the Deputy Commissioner, Kolar District, under Sections 3 & 5 of th...