Karnataka High Court Judgments — 2024

The High Court disposed of the appeal, granting the Revenue liberty to revive it if it falls within exceptions under CBDT circulars. The substantial question of law was kept open.

The High Court disposed of the appeal, keeping the substantial questions of law open for adjudication in appropriate proceedings. The decision was influenced by the tax effect being below the threshold specified in CBDT Circular No. 09/2024.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted liberty to the revenue to revive the appeal if exceptions under the circular apply, keeping the substantial questions of law open.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if it falls within exceptions of the cited CBDT circulars. The substantial questions of law were kept open.

The High Court disposed of the appeal with liberty to the Revenue to revive it if it falls within exceptions to CBDT circulars regarding tax effect. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal as not maintainable due to the tax effect being less than Rs. 2 Crores, as per CBDT Circular No. 09/2024. Liberty was granted to the revenue to revive the appeal if exceptions under the circulars apply.

The High Court disposed of the appeal, granting the Revenue liberty to revive it if the tax effect falls within exceptions to CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The questions of law were kept open for future adjudication.

The High Court disposed of the appeal based on the tax effect threshold mentioned in the CBDT circular. Liberty was granted to the revenue to revive the appeal if it falls within exceptions to the circular.

The High Court disposed of the appeal, keeping the substantial questions of law open for future adjudication. The decision was influenced by CBDT circulars regarding monetary limits for filing appeals.

The High Court noted that the tax effect in the appeal was below the threshold stipulated in CBDT Circular No. 09/2024, making the appeal not maintainable. The appeal was disposed of with liberty to revive if exceptions applied.

The High Court disposed of the appeal, granting liberty to the revenue to revive it if it falls within exceptions of the cited CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if exceptions under CBDT circulars apply. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal based on the tax effect being below the threshold specified in a CBDT circular. The court granted liberty to the revenue to revive the appeal if exceptions under the circular applied.

The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The substantial questions of law were kept open for adjudication in appropriate proceedings.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the tax effect falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court noted that the tax effect in the appeal was below the threshold stipulated by CBDT Circular No. 09/2024, making the appeal not maintainable. The appeal was disposed of with liberty to revive if exceptions applied.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted the Revenue liberty to revive the appeal if exceptions under the circular applied, keeping the substantial question of law open for future adjudication.

The High Court disposed of the appeal, keeping the substantial questions of law open for future adjudication. The decision was based on the low tax effect and a CBDT circular, with liberty granted to the revenue to revive the appeal if exceptions applied.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect thresholds. The court granted the revenue liberty to revive the appeal if exceptions under the circular apply, keeping the substantial questions of law open for future adjudication.

The High Court noted that the tax effect was below the threshold specified in CBDT Circular No. 09/2024, making the appeal not maintainable. The appeal was disposed of with liberty to revive if exceptions applied.

The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting the revenue liberty to revive it if it falls within exceptions to the CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions to CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if exceptions under the cited circulars apply. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty granted to the Revenue to revive it if the case falls under exceptions of the CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within the exceptions of CBDT Circulars. The questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting the Revenue liberty to revive it if exceptions under relevant CBDT circulars apply. The substantial question of law was kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions to the CBDT circulars. The substantial questions of law were kept open.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted liberty to the revenue to revive the appeal if exceptions apply, keeping the substantial questions of law open.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within exceptions of the CBDT circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, keeping the substantial questions of law open for adjudication in appropriate proceedings. Liberty was granted to the revenue to revive the appeal if exceptions under the relevant circulars apply.

The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within exceptions to the CBDT circular. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted the revenue liberty to revive the appeal if exceptions under the circular apply, keeping the question of law open.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect, granting liberty to the Revenue to revive the appeal if exceptions apply. The substantial questions of law were kept open.

The High Court disposed of the appeal with liberty to the Revenue to revive it if the matter falls within exceptions of the cited circulars. The substantial questions of law were kept open for adjudication in appropriate proceedings.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted the Revenue liberty to revive the appeal if exceptions under the circular apply, keeping the questions of law open.

The High Court dismissed the appeal at the admission stage. It held that the substantial question of law raised by the Revenue was already answered against the Revenue in a previous Karnataka High Court judgment.

The High Court disposed of the appeal with liberty to the revenue to revive it if the matter falls within exceptions to the circular. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal, granting the Revenue liberty to revive it if the case falls within exceptions of CBDT Circulars. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions under the circulars. The substantial questions of law were kept open for adjudication in an appropriate proceeding.

The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within exceptions to the CBDT circular. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal with liberty to the revenue to revive it if exceptions under the relevant CBDT circulars apply. The substantial questions of law were kept open for future adjudication.

The High Court disposed of the appeal without adjudicating on the merits of the substantial questions of law. This was due to the tax effect being below the threshold stipulated in CBDT Circular No. 09/2024, which binds the revenue.

The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted the revenue liberty to revive the appeal if exceptions under the circular apply, keeping the substantial questions of law open.

The High Court held that the petitioner was not entitled to travel allowance from Bengaluru to Jaipur as the inquiry was held closer to his declared hometown, Jodhpur. The court found no error in its previous order dismissing the writ petitions.

The High Court disposed of the appeal, granting the Revenue liberty to revive it if it falls within exceptions to CBDT circulars regarding tax effect. The substantial questions of law were kept open.

The High Court held that the impugned order was not a judgment of acquittal but an order on a discharge application. Therefore, the appeal under Section 378(4) Cr.P.C. was not maintainable.

The Tribunal held that the petitioner failed to provide rebuttal evidence to disprove the complainant's case. The defense that the cheque was given for a loan to the complainant's brother was not substantiated and appeared to be an afterthought.