Thanthi Trust v. Assistant Commissioner Of Income-Tax: Affirming Charitable Exemption Despite Section 13(1)(bb) Introduction Thanthi Trust v. Assistant Commissioner Of Income-Tax is a landmark...
Thanthi Trust v. Central Board Of Direct Taxes: Affirming Section 11(1) Exemptions for Charitable Trusts Introduction In the landmark case of Thanthi Trust v. Central Board Of Direct Taxes And...
University of Madras v. Union of India: Exclusion of Educational Services from Consumer Protection Act Introduction The case of Registrar, University Of Madras v. Union Of India was adjudicated by...
Estoppel Against the State: Upholding Incentive Promises in Industrial Tax Deferral Schemes Introduction The case of Sulochana Cotton Spinning Mills (P) Ltd. v. State Of Tamil Nadu And Others (And...
Ponnaiyan v. Munian: Establishing Rigorous Standards for Adverse Possession Claims 1. Introduction Ponnaiyan v. Munian is a landmark judgment delivered by the Madras High Court on November 24, 1994....
Madras High Court Establishes Direct Involvement Criteria for Industrial Undertaking under Wealth Tax Act Section 5(1)(xxxii) Introduction The case of Commissioner Of Wealth-Tax v. V.O Ramalingam...
Prospective Application of Income-tax Act to Exclusive Economic Zone: Commissioner Of Income-Tax v. Ronald William Trikard And Others Introduction The case of Commissioner Of Income-Tax v. Ronald...
Madras High Court Establishes 'Just Cause' in Probate Revocation under Section 263 is Non-Exhaustive Introduction The case of Gita Alias Gita Ravi v. Mary Jenet James Alias M.J James And Others...
Impleading of Company in Negotiable Instruments Offences: Suryanarayanan v. Anchor Marine Service Introduction In the landmark case of Suryanarayanan v. Anchor Marine Service, adjudicated by the...
Expansion of High Court’s Revisional Jurisdiction in Subletting Cases: V.D Murugesan v. V. Raj Mohammed Introduction The case V.D Murugesan v. V. Raj Mohammed was adjudicated by the Madras High Court...
Bona Fide Requirement in Eviction: Insights from Nataraja Trading Co. v. K. Manohar Introduction The case of Nataraja Trading Company Represented By Its Partners And Ors. v. K. Manohar adjudicated by...
Revocation of Tax Registration for Non-Compliance with Partnership Deed: Insights from Commissioner Of Income-Tax v. V.N.M.A Rathinasabapathy Nadar Introduction The case of Commissioner Of Income-Tax...
Establishing Equitable Mortgage Through Deposited Title Deed Copies: Insights from C. Rajagopal v. State Bank of Travancore Introduction The case of C. Rajagopal v. State Bank Of Travancore, Karur...
Defining 'Actual Cost' for Hired Machinery in Income-tax Act Sections 32(1)(vi) and 80J – Gopal Plastics Case Introduction The Commissioner of Income-Tax v. Gopal Plastics (P.) Ltd. is a pivotal...
Strict Interpretation of "Derived From" in Section 80J: Disallowance of Import License Sale Profits Introduction The case of Commissioner Of Income-Tax v. Eastern Seafoods Exports (P.) Ltd.,...
Clarifying Authorized Use and Acts of Waste under Tamil Nadu Rent Control Act: C. Kailaschand Jain v. Mohamed Kasim Introduction The case of C. Kailaschand Jain Petitioners v. Mohamed Kasim was...
Broad Interpretation of section 138 of the Negotiable Instruments Act: Insights from J. Veeraraghavan v. Lalith Kumar Introduction The case of J. Veeraraghavan v. Lalith Kumar, adjudicated by the...
Deduction of Gratuity Provisions: Insights from Commissioner Of Income-Tax v. Indira Cotton Mills (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. Indira Cotton Mills (P.) Ltd. was...
Limitation of Insurer's Liability: United India Insurance Co. Ltd. v. M.R. Subramanian Introduction The case of United India Insurance Co. Ltd. v. M.R. Subramanian was adjudicated by the Madras High...
Evidence Requirements in Rent Fixation: High Court's Stance on Public vs. Private Documents Introduction The case of T.H.S Rahmath Fathima, the petitioner, versus T.K Kader Mohideen, the respondent,...