Madras High Court Restricts Unwarranted Application of Section 47-A on Stamp Duty Assessments Introduction The case of S.P Padmavathi v. The State Of Tamil Nadu, adjudicated by the Madras High Court...
Distinguishing Settlement Deeds from Wills: Poongavanam v. Perumal Pillai And Another Introduction Poongavanam v. Perumal Pillai And Another is a landmark judgment delivered by the Madras High Court...
Limits of Executive Power under Article 162: Quashing of G.O.Ms No. 542 by Madras High Court 1. Introduction The case of S. Arunachalam And Others vs. State Of Tamil Nadu pertains to the challenge...
Interpretation and Validity of Section 143(1A)(a) Under Income-Tax Act: Sukra Diamond Tools Pvt. Ltd. v. DCIOT Introduction The case of Sukra Diamond Tools Pvt. Ltd. v. Deputy Commissioner Of...
Salem Co-Operative Sugar Mills Ltd. Establishes Precedent on Deductibility of Statutorily Earmarked Funds Introduction The case of Commissioner of Income Tax v. Salem Co-Operative Sugar Mills Ltd....
Necessity of Proving Document Contents in Rent Control Proceedings Introduction The case of K. Ramanathan (Died) And Others Petitioners v. B.K Nalini Jayanthi, adjudicated by the Madras High Court on...
Limits on Appellate Court’s Power to Remand Cases: A Comprehensive Analysis of Kannammal v. Kuppanna Gounder Introduction The legal landscape is continuously shaped by judicial interpretations that...
Interest on Debentures of Cooperative Banks: Landmark Judgment in Commissioner Of Income-Tax v. Lakshmi Vilas Bank Ltd. Introduction The case of Commissioner Of Income-Tax v. Lakshmi Vilas Bank Ltd....
Pilla Reddy and Ors. v. Thimmaraya Reddy and Ors.: No Limitation for Applications Under Order 9 Rule 7, CPC Introduction Pilla Reddy and Ors. v. Thimmaraya Reddy and Ors. is a seminal judgment...
Burden of Proof and Suspicious Circumstances in Will Validation: Insights from Suguna Bai v. Muniammal @ Dhanalakshmi & Ors. Introduction The case of Suguna Bai v. Muniammal @ Dhanalakshmi And Ors....
No Easement of Necessity where Alternative Access Exists: Murugesa Moopanar v. Sivagnana Mudaliar Introduction The case of Murugesa Moopanar v. Sivagnana Mudaliar adjudicated by the Madras High Court...
Defining Oppression and Mismanagement under Sections 397 and 398 of the Companies Act: Insights from S. Seetharaman And Others v. Stick Fast Chemicals Pvt. Ltd. And Others Introduction The case of S....
Time as the Essence in Sale of Immovable Properties: Seeni Ammal v. Veerayee Ammal Introduction The case of Seeni Ammal v. Veerayee Ammal adjudicated by the Madras High Court on August 9, 1996,...
Presumption of Ownership under Section 69A Reinforced in Commissioner of Income-Tax v. K.T.M.S Mohammed Introduction The case of Commissioner of Income-Tax v. K.T.M.S Mohammed adjudicated by the...
Recognition of Rent Arrears as Wilful Default under Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 Introduction The case of J. Visalakshi Ammal v. T.B Sathyanarayana adjudicated by the...
Limitation Act Does Not Apply to Appellate Authorities under Payment of Gratuity Act: Insights from Madras High Court Introduction The case of Special Officer, Salem Co-Operative Primary Land...
Presumption of Acceptance in Registered Settlements: A Landmark in J. Kuppuswami Mudali And Others v. Mahalingam Introduction The case of J. Kuppuswami Mudali And Others v. Mahalingam adjudicated by...
Madras High Court Establishes Rental Income from Commercial Assets as Business Income in Commissioner Of Income-Tax v. V.S.T Motors P. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Inclusion of Subsidies in Purchase Turnover: Insights from Chengalvarayan Co-Operative Sugar Mills Ltd. v. State Of Tamil Nadu Thiru Arooran Sugars Ltd. Introduction The case of Chengalvarayan...
Res Judicata and the Necessity of Actual Possession in Tenant Claims under the City Tenants Protection Act: Hindustan Petroleum Corp. Ltd. v. K.M. Yakub Introduction The case of S.A No. 982 Of 1995:...