Madras High Court Case Commentaries

Establishing Ownership Through Permissive Possession: Insights from Natesan v. Chinnachi Kandar And 4 Others

Date: Mar 30, 1996

Establishing Ownership Through Permissive Possession: Insights from Natesan v. Chinnachi Kandar And 4 Others Introduction Natesan v. Chinnachi Kandar And 4 Others is a landmark judgment delivered by...

Establishing the Burden of Proof in Unauthorized Sub-Letting and Acts of Waste: Analysis of M. Shanmugam v. C. Kannabiran And Another

Date: Mar 27, 1996

Establishing the Burden of Proof in Unauthorized Sub-Letting and Acts of Waste: Analysis of M. Shanmugam v. C. Kannabiran And Another Introduction The case of M. Shanmugam v. C. Kannabiran And...

Spencer Group Aerated Water Factory Employees' Union v. The Presiding Officer: Establishing Consent is Not Mandatory for Transfer of Undertaking under Section 25FF of the Industrial Disputes Act

Date: Mar 20, 1996

Consent Not Mandated for Transfer of Undertaking: A Landmark Judgment in Industrial Law Introduction In the case of Spencer Group Aerated Water Factory Employees' Union And Anr. v. The Presiding...

Srirangam Co-operative Urban Bank Ltd. v. Labour Court Madurai: Affirmation of Section 25-F Applicability in Cases of Invalid Appointments

Date: Mar 16, 1996

Srirangam Co-operative Urban Bank Ltd. v. Labour Court Madurai: Affirmation of Section 25-F Applicability in Cases of Invalid Appointments Introduction The case of Srirangam Co-operative Urban Bank...

Clarifying Will Interpretations: The Doctrine of Falsa Demonstratio Non Nocet in Mahalingam v. A.S Narayanaswamy Iyer et al.

Date: Feb 24, 1996

Clarifying Will Interpretations: The Doctrine of Falsa Demonstratio Non Nocet in Mahalingam v. A.S Narayanaswamy Iyer et al. Introduction Mahalingam v. A.S Narayanaswamy Iyer et al. is a landmark...

Public Access Supremacy Over Municipal Constructions: Panruti Municipality v. Kannika Parameswari Amman Temple

Date: Feb 23, 1996

Public Access Supremacy Over Municipal Constructions: Panruti Municipality v. Kannika Parameswari Amman Temple Introduction The case of The Commissioner, Panruti Municipality, Panruti v. Sri Kannika...

Enhancing the Rigor of Review Petitions Under Order 47 Rule 1: Insights from Shanmugam Servai v. P. Periyakaruppan Servai

Date: Feb 21, 1996

Enhancing the Rigor of Review Petitions Under Order 47 Rule 1: Insights from Shanmugam Servai v. P. Periyakaruppan Servai Introduction The case of Shanmugam Servai v. P. Periyakaruppan Servai,...

Reinforcing the Necessity of Animus in Adverse Possession Claims: S. Subba Reddiar v. Bhagyalakshmi Ammal

Date: Feb 15, 1996

Reinforcing the Necessity of Animus in Adverse Possession Claims: S. Subba Reddiar v. Bhagyalakshmi Ammal Introduction The case of S. Subba Reddiar (Died), And Others v. Bhagyalakshmi Ammal Alias...

Madras High Court Establishes Criteria for Concealment under Section 271(1)(c) in Commissioner Of Income-Tax v. Adamkhan

Date: Feb 15, 1996

Madras High Court Establishes Criteria for Concealment under Section 271(1)(c) in Commissioner Of Income-Tax v. Adamkhan Introduction The case of Commissioner Of Income-Tax v. Adamkhan ([1996] Madras...

Senior Clerical Appointments: Establishing the Primacy of Length of Service in Cooperative Societies

Date: Feb 15, 1996

Senior Clerical Appointments: Establishing the Primacy of Length of Service in Cooperative Societies Introduction The case of Somasundaram v. Liyakat Ali And Another S adjudicated by the Madras High...

Admission of Undisclosed Income and Implications for Section 271(1)(c) Penalties: A Comprehensive Analysis of Commissioner Of Income-Tax v. C.J Rathnaswamy

Date: Feb 6, 1996

Admission of Undisclosed Income and Implications for Section 271(1)(c) Penalties: A Comprehensive Analysis of Commissioner Of Income-Tax v. C.J Rathnaswamy Introduction The case of Commissioner Of...

Clarification on Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Henry Isidore v. Commissioner Of Income-Tax

Date: Feb 1, 1996

Clarification on Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Henry Isidore v. Commissioner Of Income-Tax Introduction The case of Henry Isidore v. Commissioner Of Income-Tax...

Termination of Employment Without Reason Violates Section 41 of Tamil Nadu Shops and Establishments Act: Air France v. Deputy Commissioner Of Labour

Date: Jan 30, 1996

Termination of Employment Without Reason Violates Section 41 of Tamil Nadu Shops and Establishments Act: Air France v. Deputy Commissioner Of Labour Introduction The case of Air France v. Deputy...

Credibility of Ocular Witnesses in Close-knit Communities and Judicial Discretion in Sentencing: Karuppiah v. The State

Date: Jan 25, 1996

Credibility of Ocular Witnesses in Close-knit Communities and Judicial Discretion in Sentencing: Karuppiah v. The State Introduction The case of Karuppiah and Another v. The State adjudicated by the...

Proper Procedure for Appointing a Second Commissioner under Order 26 Rule 10, CPC: Insights from Vemba Gounder v. Pooncholai Gounder

Date: Jan 25, 1996

Proper Procedure for Appointing a Second Commissioner under Order 26 Rule 10, CPC: Insights from Vemba Gounder v. Pooncholai Gounder Introduction The case of Vemba Gounder v. Pooncholai Gounder,...

Disallowance of Interest Deductions on Non-Business Utilized Borrowed Funds: Insights from Commissioner Of Income-Tax v. M.S Venkateswaran

Date: Jan 20, 1996

Disallowance of Interest Deductions on Non-Business Utilized Borrowed Funds: Insights from Commissioner Of Income-Tax v. M.S Venkateswaran Introduction The case of Commissioner Of Income-Tax v. M.S...

Defining 'Industrial Company' for Concessional Tax: Insights from Commissioner Of Income-Tax v. Lakshmi Industries (P.) Ltd.

Date: Jan 20, 1996

Defining 'Industrial Company' for Concessional Tax: Insights from Commissioner Of Income-Tax v. Lakshmi Industries (P.) Ltd. Introduction The legal landscape surrounding tax concessions for...

Defining 'Business' under Section 2(13) of the Income Tax Act: Insights from Commissioner Of Income-Tax v. K.S Venkatasubbiah Reddiar

Date: Jan 19, 1996

Defining 'Business' under Section 2(13) of the Income Tax Act: Insights from Commissioner Of Income-Tax v. K.S Venkatasubbiah Reddiar Introduction The case of Commissioner Of Income-Tax v. K.S...

Receipt Basis for Estate Income and Deductibility of Realization Expenses: Commissioner of Income-Tax v. Administrator General of Madras

Date: Jan 19, 1996

Receipt Basis for Estate Income and Deductibility of Realization Expenses: Commissioner of Income-Tax v. Administrator General of Madras Introduction The case of Commissioner Of Income-Tax v....

Non-Revocability of Gifts Upon Valid Acceptance by Donees Through Guardians - R. Kumarasamy Kounder v. V. Ezhumalai Kounder

Date: Jan 11, 1996

Non-Revocability of Gifts Upon Valid Acceptance by Donees Through Guardians Introduction The case of R. Kumarasamy Kounder v. V. Ezhumalai Kounder was adjudicated by the Madras High Court on January...