Madras High Court Case Commentaries

Madras High Court Upholds Narrow Interpretation of Section 194-C Income Tax Provisions

Date: Mar 21, 1995

Madras High Court Upholds Narrow Interpretation of Section 194-C Income Tax Provisions Introduction The case of Madras Bar Association, Rep. By Its Treasurer M. Venkatachalapathy v. The Advocates...

Strict Application of Order 47 Rule 1 C.P.C in Review Proceedings: Insights from Tamil Nadu Housing Board v. A. Viswam and Others

Date: Mar 17, 1995

Strict Application of Order 47 Rule 1 C.P.C in Review Proceedings: Insights from Tamil Nadu Housing Board v. A. Viswam and Others Introduction The case of Tamil Nadu Housing Board Rep. By Chairman,...

Clarifying Jurisdictional Boundaries in Income Tax Rectification: Insights from Commissioner Of Income-Tax v. E.I.D Parry Limited

Date: Mar 10, 1995

Clarifying Jurisdictional Boundaries in Income Tax Rectification: Insights from Commissioner Of Income-Tax v. E.I.D Parry Limited 1. Introduction The case of Commissioner Of Income-Tax v. E.I.D Parry...

Market Value Determination for Land Acquisition in Developed Areas – Special Tahsildar (Adi Dravidar Welfare) v. Abdul Rahuman

Date: Mar 2, 1995

Market Value Determination for Land Acquisition in Developed Areas – Special Tahsildar (Adi Dravidar Welfare) v. Abdul Rahuman Introduction The case of Special Tahsildar (Adi Dravidar Welfare) v....

Specific Performance Upholding Plaintiff's Readiness and Willingness in Vairavan v. K. S. Vidyanandam And 3 Others

Date: Feb 22, 1995

Specific Performance Upholding Plaintiff's Readiness and Willingness in Vairavan v. K. S. Vidyanandam And 3 Others Introduction The case of Vairavan v. K. S. Vidyanandam And 3 Others adjudicated by...

Establishing 'Carrying on Business' as a Sufficient Step for Bona Fide Requirement in Eviction: Arumugha Chettiar v. Jayaraman

Date: Feb 18, 1995

Establishing 'Carrying on Business' as a Sufficient Step for Bona Fide Requirement in Eviction: Arumugha Chettiar v. Jayaraman Introduction The case of Arumugha Chettiar v. Jayaraman, adjudicated by...

Classification of Exchange Rate Fluctuation Costs in Loan Repayments for Imported Capital Assets under Section 43A: Elgi Rubber Products Ltd. Judgment

Date: Feb 18, 1995

Classification of Exchange Rate Fluctuation Costs in Loan Repayments for Imported Capital Assets under Section 43A: Elgi Rubber Products Ltd. Judgment Introduction The case of Commissioner Of...

Enhancing Protection of Possession in Specific Performance Suits: Vijay Lalchand Huf v. K.M Lulls Huf

Date: Feb 17, 1995

Enhancing Protection of Possession in Specific Performance Suits: Vijay Lalchand Huf v. K.M Lulls Huf Introduction Vijay Lalchand Huf & Another v. K.M Lulls Huf is a landmark judgment delivered by...

Mandate for Stringent Enforcement of Noise Pollution Regulations: M.S Appa Rao v. Government of Tamil Nadu

Date: Feb 16, 1995

Mandate for Stringent Enforcement of Noise Pollution Regulations: M.S Appa Rao v. Government of Tamil Nadu Introduction The case of M.S Appa Rao v. The Government Of Tamil Nadu (W.P 12165 Of 1985)...

Legitimacy and Entitlement in Hindu Undivided Families: Insights from K. Munuswami Gounder v. M. Govindaraju and Others

Date: Feb 15, 1995

Legitimacy and Entitlement in Hindu Undivided Families: Insights from K. Munuswami Gounder v. M. Govindaraju And 4 Others Introduction The case of K. Munuswami Gounder And Another v. M. Govindaraju...

Deductibility of Liquidation Expenses under Section 57(iii) – Commissioner Of Income-Tax v. Dwaraka Chit Funds Pvt. Ltd.

Date: Feb 14, 1995

Deductibility of Liquidation Expenses under Section 57(iii) – Commissioner Of Income-Tax v. Dwaraka Chit Funds Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Dwaraka Chit Funds Pvt....

Validation of Settlement Deeds and Attestation under Transfer of Property Act: Insights from Kamakshi Ammal v. Rajalakshmi

Date: Feb 8, 1995

Validation of Settlement Deeds and Attestation under Transfer of Property Act: Insights from Kamakshi Ammal v. Rajalakshmi Introduction Kamakshi Ammal v. Rajalakshmi And 6 Others S is a significant...

Madras High Court Ruling on Non-Compete Agreements under Section 27

Date: Feb 3, 1995

Madras High Court Ruling on Non-Compete Agreements under Section 27 Introduction The case of G.R.V Rajan v. Tube Investments Of India Ltd., reported on February 2, 1995, in the Madras High Court,...

Scope of Section 22 of the Sick Industrial Companies Act: Analysis of Shri Ananta Udyog Pvt. Ltd. v. Cholamandalam Investment & Finance Co.

Date: Jan 26, 1995

Scope of Section 22 of the Sick Industrial Companies Act: Analysis of Shri Ananta Udyog Pvt. Ltd. v. Cholamandalam Investment & Finance Co. Introduction The case of Shri Ananta Udyog Pvt. Ltd. v....

Judicial Principles on Commission Appointments in Civil Proceedings: An Analysis of Gopalakrishnan v. P. Shanmugam

Date: Jan 22, 1995

Judicial Principles on Commission Appointments in Civil Proceedings: An Analysis of Gopalakrishnan v. P. Shanmugam Introduction The case of Gopalakrishnan v. P. Shanmugam adjudicated by the Madras...

Limits of Appellate Review on Section 144 Best Judgment Assessments: Commissioner Of Income-Tax v. Rayala Corporation

Date: Jan 21, 1995

Limits of Appellate Review on Section 144 Best Judgment Assessments: Commissioner Of Income-Tax v. Rayala Corporation Introduction The case of Commissioner Of Income-Tax v. Rayala Corporation (P.)...

Individual Liability Affirmed under Section 141 of the Negotiable Instruments Act in N. Doraisamy v. D. Ramakrishnan

Date: Jan 14, 1995

Individual Liability Affirmed under Section 141 of the Negotiable Instruments Act in N. Doraisamy v. D. Ramakrishnan Introduction The case of N. Doraisamy v. D. Ramakrishnan was adjudicated by the...

Administrative Authority in Granting Leave under Section 92 CPC: Analysis of Raju Pillai & Others v. V.P Paramasivam & Others

Date: Jan 3, 1995

Administrative Authority in Granting Leave under Section 92 CPC: Analysis of Raju Pillai & Others v. V.P Paramasivam & Others Introduction The case of Raju Pillai & 4 Others v. V.P Paramasivam & 7...

Capital Nature of Compensation for Route Permits: Anna Transport Corp. Ltd. v. Commissioner of Income-Tax

Date: Dec 23, 1994

Capital Nature of Compensation for Route Permits: Anna Transport Corp. Ltd. v. Commissioner of Income-Tax Introduction The case of Anna Transport Corporation Limited And Others v. Commissioner Of...

Burden of Proof in Hindu Undivided Family Property Partition: Insights from K. Sengodan v. K. Dharmalingam

Date: Dec 23, 1994

Burden of Proof in Hindu Undivided Family Property Partition: Insights from K. Sengodan v. K. Dharmalingam Introduction The case of K. Sengodan v. K. Dharmalingam & 5 Others adjudicated by the Madras...