Ashraf Kokkur v. K.V. Abdul Khader and Others

PRINCIPAL COMMISSIONER OF INCOME TAX, EXEMPTION vs. M/S. ORISSA COMPUTER ACADEMY

In the result, I pass the following:

Bench: The Hon'Ble Mr. Justice S.R.Krishna Kumar Election Petition No. 5 Of 2022 Between:

…- 1 - HC-KAR NC: 2025:KHC:33021 EP No. 5 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ELECTION PETITION NO. 5 OF 2022 BETWEEN: SHRI RAGHU R @ RAGHU KAUTILYA S/O LATE RANGANNA AGED ABOUT 54 YEARS R/A NO.71, SRIRANGA, CHAMUNDI VIHAR LAYOUT NAZARBAD, MYSURU-570010 …PETITIONER (BY SRI. SHARATH GOWDA G.B, AND SRI. VIDYA R. GOWDA, ADVOCATES) AND: 1. SHRI MANJE GOWDA C N S/O LATE NANJUNDEGOWDA AGED ABOUT 57 YEARS R/A NO.1, 9TH BLOCK, BEML LAYOUT MYSURU-570023 2. S…

M/S MAHARASHTRA APEX CORPORATION LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:

Bench: The Hon'Ble Mr. Justice S.R.Krishna Kumar Election Petition No. 5 Of 2022 Between:

…- 1 - HC-KAR NC: 2025:KHC:33021 EP No. 5 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ELECTION PETITION NO. 5 OF 2022 BETWEEN: SHRI RAGHU R @ RAGHU KAUTILYA S/O LATE RANGANNA AGED ABOUT 54 YEARS R/A NO.71, SRIRANGA, CHAMUNDI VIHAR LAYOUT NAZARBAD, MYSURU-570010 …PETITIONER (BY SRI. SHARATH GOWDA G.B, AND SRI. VIDYA R. GOWDA, ADVOCATES) AND: 1. SHRI MANJE GOWDA C N S/O LATE NANJUNDEGOWDA AGED ABOUT 57 YEARS R/A NO.1, 9TH BLOCK, BEML LAYOUT MYSURU-570023 2. S…

COMMNR. OF CUSTOMS (IMPORTS), MUMBAI vs. M/S. TULLOW INDIA OPERATIONS LTD

…that where literal interpretation gives rise to an anomaly or absurdity, the same should be avoided. [See Ashok Lanka and Another vs. Rishi Dixit and Others \026 (2005) 5 SCC 598] Colgate Palmolive (India) Ltd. vs. MRTP Commission and Others \026 (2003) 1 SCC 129]. Furthermore, it is also well-settled that the Legislature always intends to avoid hardship. In a situation of this nature, the exemption notification cannot be construed in a way which would prove to be oppressive in nature. However, we do not intend to lay down a law that delay on the part of the authorities in granting such certificates…