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  Re-assessment under Section 148A (d) of the Income Tax Act against a Company already merged with another Company is a substantive illegality and without jurisdiction. Karnataka High Court.

  • 23-June-2023
  • Daksha Legal
• 

  Provision regarding regulation of erection of buildings under the Panchayat Raj Act does apply to erection of mere compound wall. Karnataka High Court.

  • 23-June-2023
  • Daksha Legal
• 

  Civil suit for injunction against acquiring body in respect of property acquired under a statute is not maintainable and is barred under Section 9 of CPC. Karnataka High Court.

  • 23-June-2023
  • Daksha Legal
• 

  Proof of Will. When the attestor of a Will turns/declared hostile, other evidence showing proper execution of the Will can be relied upon. Karnataka High Court.

  • 24-June-2023
  • Daksha Legal
• 

  All lands, agricultural and non-agricultural, acquired under the land acquisition Act of 2013 are exempted from payment of Income Tax. Karnataka High Court.

  • 22-June-2023
  • Daksha Legal
• 

  Karnataka Societies Registration Act. Merely because third party were to submit complaint, the Registrar cannot initiate an enquiry under Section 25 without application of his mind. Karnataka High Court.

  • 22-June-2023
  • Daksha Legal
• 

  Labour Law. Once domestic enquiry is held to be not proper or fair, employer can lead further evidence to establish the delinquency of the workman unless such evidence has already been led before the Labour Court. Karnataka High Court.

  • 22-June-2023
  • Daksha Legal
• 

  When the prosecution fails to prove its case, benefit of the acquittal can be extended by the appellate court even to the accused who has not preferred appeal challenging the order of conviction. Karnataka High Court.

  • 22-June-2023
  • Daksha Legal
• 

  If the premises used for commercial purpose is more than fourteen square meters, it is excluded from the applicability of the Karnataka Rent Act. This can’t be defeated on the ground that its rent is less than the amount stipulated. Karnataka High Court.

  • 22-June-2023
  • Daksha Legal
• 

  Indian Succession Act. Jurisdiction of the court to grant Succession Certificate is based on the ordinary residence of the deceased at the time of death with an intention to stay at that place for a considerable length. Karnataka High Court.

  • 23-June-2023
  • Daksha Legal
• 

  Property of first wife dying intestate goes even to the legally married second wife after the death of her husband. Karnataka High Court.

  • 21-June-2023
  • Daksha Legal
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  A party seeking to lead evidence through a general or special power of attorney need not make a separate application seeking permission to lead such evidence in the matter. Karnataka High Court.

  • 21-June-2023
  • Daksha Legal