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Landmark Rulings

Karnataka High Court — Direct Tax

371 rulings

  1. Karnataka High Court · 28 Apr 2026
    Karnataka High Court Upholds Section 153C Proceedings: Clarifies Identification of “Searched Person” Must Be Based on Satisfaction Note, Not Property Ownership

    C. R. Ram Mohan Raju Vs The Deputy Commissioner Of Income Tax

    (2026) TaxCorp(LJ) 38045 (HC-KARNATKATA) · Section 153C

  2. Karnataka High Court · 10 Mar 2026
    Karnataka High Court Bars Double Taxation of Capital Gains from JDA: Deletes Addition in Year of GPA Execution Where Gains Already Taxed in Subsequent Year

    SHRI N. G. CHANDRA REDDY (HUF) Vs The DCIT

    (2026) TaxCorp(LJ) 37780 (HC-KARNATKATA)

  3. Karnataka High Court · 03 Mar 2026
    Karnataka High Court Upholds Taxation of Voluntarily Disclosed Income; Assessee’s Attempt to Retract Admission Rejected Due to Absence of Timely Challenge or Retraction

    Narayan Rao Hebri Vs The ACIT

    (2026) TaxCorp(LJ) 37751 (HC-KARNATKATA)

  4. Karnataka High Court · 27 Feb 2026
    Karnataka High Court: Disclosure of Husband’s Tax Returns under RTI Not Permissible Without Larger Public Interest; Matrimonial Courts Must Follow Due Process for Financial Records

    Gulsanober Vs ITO

    (2026) TaxCorp(LJ) 37709 (HC-KARNATKATA) · Section 8(1)(e)

  5. Karnataka High Court · 10 Feb 2026
    Karnataka High Court Quashes Reassessment for AY 2016-17 Due to Improper Notice Service at Outdated Address: Upholds Natural Justice

    Ganesh Kumar Veluswamy Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37430 (HC-KARNATKATA)

  6. Karnataka High Court · 05 Nov 2025
    Karnataka High Court Affirms ITAT: Director’s Remuneration Held as Salary, Not Professional Fees, Disallows Interest Deduction for Lack of Business Nexus

    Mukesh Gupta Vs The DCIT

    (2025) TaxCorp(LJ) 37019 (HC-KARNATKATA)

  7. Karnataka High Court · 23 Oct 2025
    Karnataka High Court Validates ITAT’s Quashing of CIT(A)-11’s Orders Passed Without Jurisdiction Post Transfer Notification

    G. Lalanatha Reddy Vs ACIT

    (2025) TaxCorp(LJ) 36956 (HC-KARNATKATA)

  8. Karnataka High Court · 27 Oct 2025
    Karnataka High Court Rules Software Sale Not Taxable as Royalty under India-Singapore DTAA: No TDS Required under Section 195

    IBM Singapore PTE Ltd. Vs PCIT

    (2025) TaxCorp(LJ) 36901 (HC-KARNATKATA)

  9. Karnataka High Court · 30 Sep 2025
    Karnataka High Court Affirms Inclusion of Interest and Penalty in Disputed Tax Under DTVSV Act; Revenue’s Writ Appeal Dismissed

    Govindachary S/O Late Sri Dasachary Vs The PCIT

    (2025) TaxCorp(LJ) 36841 (HC-KARNATKATA)

  10. Karnataka High Court · 15 Sep 2025
    Karnataka High Court Directs Immediate Refund to United Spirits: No Valid Outstanding Demand for AY 2013-14, Revenue’s Adjustment Held Unjustified

    United Spirits Limited Vs The DCIT

    (2025) TaxCorp(LJ) 36778 (HC-KARNATKATA)

  11. Karnataka High Court · 15 Sep 2025
    Karnataka High Court Upholds Deductibility of Provision for Discounts Accrued on Scientific Basis, Bars Revenue from Re-Litigating Accepted Claim

    LTI Mindtree Ltd. Vs The DCIT

    (2025) TaxCorp(LJ) 36776 (HC-KARNATKATA)

  12. Karnataka High Court · 04 Sep 2025
    Karnataka High Court Affirms Time Bar for Revenue: Notice Issued Beyond Limitation in United Spirits ITAT Remand Case Nullified

    United Spirits Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36738 (HC-KARNATKATA)

  13. Karnataka High Court · 18 Aug 2025
    Karnataka High Court Condones 924-Day Delay in Income Tax Return Filing Due to Exceptional Hardship, Orders Refund Processing on TDS from MACT Compensation

    Anitha B.H Vs The PCIT

    (2025) TaxCorp(LJ) 36630 (HC-KARNATKATA)

  14. Karnataka High Court · 24 Jul 2025
    Karnataka High Court Invalidates Reassessment Order Against Deceased Taxpayer for Failure to Serve Notice on Legal Heirs

    MR. SURESH KUMAR CHANNAPPA Vs DCIT

    (2025) TaxCorp(LJ) 36528 (HC-KARNATKATA)

  15. Karnataka High Court · 01 Jul 2025
    Karnataka High Court Invalidates Assessment Order Passed After Statutory Limitation Under Section 144C(13): AO’s Delay Renders Order Void

    Himalaya Drug Company Vs The DCIT

    (2025) TaxCorp(LJ) 36449 (HC-KARNATKATA) · Section 144C(13)

  16. Karnataka High Court · 26 Jun 2025
    Karnataka High Court Upholds PCIT’s Section 263 Revision: Absence of AO’s Express Finding on TDS Disallowance Justifies Intervention

    TE Connectivity India Pvt. Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35441 (HC-KARNATKATA)

  17. Karnataka High Court · 24 Jun 2025
    Karnataka High Court Directs “Nil TDS Certificate” for Flipkart Employee on FSOP Compensation, Labels Revenue’s Rejection as Illegal

    Manjeet Singh Chawla Vs CIT

    (2025) TaxCorp(LJ) 35433 (HC-KARNATKATA)

  18. Karnataka High Court · 23 May 2025
    Karnataka High Court Upholds Revision Proceedings on 100% Depreciation for Leasehold Improvements: Assessee’s Appeal Rejected Due to Lack of AO Enquiry

    Herbalife International India Pvt. Ltd Vs The CIT

    (2025) TaxCorp(LJ) 35318 (HC-KARNATKATA)

  19. Karnataka High Court · 15 Mar 2025
    Karnataka High Court Overturns Single Judge's Order on Assessee’s Interest for Delayed Refund Claim

    Subash Menon Vs The PCIT

    (2025) TaxCorp(LJ) 34936 (HC-KARNATKATA)

  20. Karnataka High Court · 15 Mar 2025
    Karnataka High Court Reaffirms Penalty and Prosecution Framework for Delayed Tax Returns Despite Assessee’s Contentions

    Rajkumar Agarwal Vs The ITO

    (2025) TaxCorp(LJ) 34934 (HC-KARNATKATA) · Section 278E

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