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Madras High Court Case Commentaries

Depreciation Rates and Investment Allowance for Drilling Machinery: Insights from Commissioner Of Income-Tax. v. Popular Borewell Service And Others

Depreciation Rates and Investment Allowance for Drilling Machinery: Insights from Commissioner Of Income-Tax. v. Popular Borewell Service And Others

Date: Apr 24, 1991
Depreciation Rates and Investment Allowance for Drilling Machinery: Insights from Commissioner Of Income-Tax. v. Popular Borewell Service And Others Introduction The case of Commissioner Of...
Inclusion of Notional Interest in Assessable Value: Lakshmi Machine Work Ltd. v. Union Of India

Inclusion of Notional Interest in Assessable Value: Lakshmi Machine Work Ltd. v. Union Of India

Date: Apr 11, 1991
Inclusion of Notional Interest in Assessable Value: Lakshmi Machine Work Ltd. v. Union Of India Introduction Lakshmi Machine Work Ltd. v. Union Of India is a landmark judgment rendered by the Madras...
Clarification on Sale Proceeds Derived from Exports: Commissioner Of Income-Tax v. Eastern Chemicals And Minerals Pvt. Ltd.

Clarification on Sale Proceeds Derived from Exports: Commissioner Of Income-Tax v. Eastern Chemicals And Minerals Pvt. Ltd.

Date: Apr 5, 1991
Clarification on Sale Proceeds Derived from Exports Introduction The case of Commissioner Of Income-Tax v. Eastern Chemicals And Minerals Pvt. Ltd. was adjudicated by the Madras High Court on April...
Vijaya Electricals v. State Of Tamil Nadu: Clarifying the Role of Mens Rea in Section 10(b) of the Central Sales Tax Act

Vijaya Electricals v. State Of Tamil Nadu: Clarifying the Role of Mens Rea in Section 10(b) of the Central Sales Tax Act

Date: Apr 3, 1991
Vijaya Electricals v. State Of Tamil Nadu: Clarifying the Role of Mens Rea in Section 10(b) of the Central Sales Tax Act Introduction In the landmark case of Vijaya Electricals v. State Of Tamil...
Recognition and Prevalence of Probate Court Decisions: Insights from Alagammai v. Rakkammal

Recognition and Prevalence of Probate Court Decisions: Insights from Alagammai v. Rakkammal

Date: Mar 22, 1991
Recognition and Prevalence of Probate Court Decisions: Insights from Alagammai And 4 Others v. V. Rakkammal Introduction The case of Alagammai And 4 Others v. V. Rakkammal adjudicated by the Madras...
T. Azeezur Rahman And Company v. State Of Tamil Nadu: Redefining Exemptions Under Section 5(3) of the Central Sales Tax Act

T. Azeezur Rahman And Company v. State Of Tamil Nadu: Redefining Exemptions Under Section 5(3) of the Central Sales Tax Act

Date: Mar 14, 1991
T. Azeezur Rahman And Company v. State Of Tamil Nadu: Redefining Exemptions Under Section 5(3) of the Central Sales Tax Act Introduction The case of T. Azeezur Rahman And Company v. State Of Tamil...
Registration as a Condition Precedent in Partnership Act Suits: Selvam Estates v. Maharajan

Registration as a Condition Precedent in Partnership Act Suits: Selvam Estates v. Maharajan

Date: Mar 13, 1991
Registration as a Condition Precedent in Partnership Act Suits: Selvam Estates v. Maharajan 1. Introduction The case of Selvam Estates Represented By Its Partner Mrs. Mohanasundari Murugan v. L....
K. Rajendran v. PEC: Strict Interpretation of Retrenchment Exemptions under the Industrial Disputes Act

K. Rajendran v. PEC: Strict Interpretation of Retrenchment Exemptions under the Industrial Disputes Act

Date: Mar 7, 1991
K. Rajendran v. PEC: Strict Interpretation of Retrenchment Exemptions under the Industrial Disputes Act Introduction The case of K. Rajendran v. Director (Personnel), Project and Equipment...
Transfer of Vehicle Ownership and Insurance Liability: Insights from Oriental Insurance Co. Ltd. v. Rajamani

Transfer of Vehicle Ownership and Insurance Liability: Insights from Oriental Insurance Co. Ltd. v. Rajamani

Date: Feb 27, 1991
Transfer of Vehicle Ownership and Insurance Liability: Insights from Oriental Insurance Co. Ltd. v. Rajamani Introduction The case of Oriental Insurance Company Limited v. Rajamani adjudicated by the...
Strict Interpretation of "Same Trade Mark" in Central Excise Exemption Notifications

Strict Interpretation of "Same Trade Mark" in Central Excise Exemption Notifications

Date: Feb 23, 1991
Strict Interpretation of "Same Trade Mark" in Central Excise Exemption Notifications Introduction The case of Union of India v. Pillaiyar Soda Factory, adjudicated by the Madras High Court on...
Wet Chlorine Not Considered Goods under Section 3 of the Central Excises and Salt Act: D.C.W Ltd. v. Union Of India

Wet Chlorine Not Considered Goods under Section 3 of the Central Excises and Salt Act: D.C.W Ltd. v. Union Of India

Date: Feb 22, 1991
Wet Chlorine Not Considered Goods under Section 3 of the Central Excises and Salt Act: D.C.W Ltd. v. Union Of India Introduction The case of D.C.W Ltd. v. Union Of India was adjudicated by the Madras...
Single Co-owner Maintenance of Ejectment Suits Without Implementing Other Co-owners: Ramachandran v. Valliammal

Single Co-owner Maintenance of Ejectment Suits Without Implementing Other Co-owners: Ramachandran v. Valliammal

Date: Feb 15, 1991
Single Co-owner Maintenance of Ejectment Suits Without Implementing Other Co-owners: Ramachandran And 2 Others v. Valliammal And 2 Others Introduction The case of Ramachandran And 2 Others v....
Mandatory Compliance with Section 4 of the Tamil Nadu City Tenants Protection Act: Hindustan Petroleum v. Vummidi Kannan

Mandatory Compliance with Section 4 of the Tamil Nadu City Tenants Protection Act: Hindustan Petroleum v. Vummidi Kannan

Date: Feb 13, 1991
Mandatory Compliance with Section 4 of the Tamil Nadu City Tenants Protection Act: Hindustan Petroleum v. Vummidi Kannan Introduction The case of Hindustan Petroleum Corporation Limited v. Vummidi...
Madras High Court Establishes Strict Adherence to Rent Control Act in Property Tax Assessments

Madras High Court Establishes Strict Adherence to Rent Control Act in Property Tax Assessments

Date: Feb 9, 1991
Madras High Court Establishes Strict Adherence to Rent Control Act in Property Tax Assessments Introduction In the landmark case Chellammal v. Alandur Municipality, decided by the Madras High Court...
Madras High Court Establishes Rigorous Standards for Trademark Infringement and Passing Off in G.T.C Industries Ltd. v. I.T.C Limited

Madras High Court Establishes Rigorous Standards for Trademark Infringement and Passing Off in G.T.C Industries Ltd. v. I.T.C Limited

Date: Feb 6, 1991
Madras High Court Establishes Rigorous Standards for Trademark Infringement and Passing Off in G.T.C Industries Ltd. v. I.T.C Limited Introduction The case of G.T.C Industries Ltd. v. I.T.C Limited...
Non-Taxation of Goodwill Transfers Among Partners Affirmed by Madras High Court

Non-Taxation of Goodwill Transfers Among Partners Affirmed by Madras High Court

Date: Feb 1, 1991
Non-Taxation of Goodwill Transfers Among Partners Affirmed by Madras High Court Introduction The case of Commissioner Of Income-Tax v. J. Gowrikanthan adjudicated by the Madras High Court on January...
Expansion of Legal Representatives' Rights in Motor Accidents Claims: Pushpam v. Nirmala

Expansion of Legal Representatives' Rights in Motor Accidents Claims: Pushpam v. Nirmala

Date: Jan 31, 1991
Expansion of Legal Representatives' Rights in Motor Accidents Claims: Pushpam v. Nirmala Introduction Pushpam v. Nirmala is a landmark judgment delivered by the Madras High Court on January 30, 1991....
Accrual of Interest Income Under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Annapurani Veerappan

Accrual of Interest Income Under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Annapurani Veerappan

Date: Jan 24, 1991
Accrual of Interest Income Under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Annapurani Veerappan 1. Introduction The case of Commissioner Of Income-Tax v. Annapurani Veerappan...
Subsidies Not to Reduce Capital Asset Cost for Depreciation: Srinivas Industries v. Commissioner of Income-Tax

Subsidies Not to Reduce Capital Asset Cost for Depreciation: Srinivas Industries v. Commissioner of Income-Tax

Date: Jan 19, 1991
Subsidies Not to Reduce Capital Asset Cost for Depreciation: Srinivas Industries v. Commissioner of Income-Tax Introduction The case of Srinivas Industries v. Commissioner of Income-Tax was...
Madras High Court Establishes Works Contract Definition for Applicability of Section 194C: Commissioner Of Income-Tax v. Kumudam Publications

Madras High Court Establishes Works Contract Definition for Applicability of Section 194C: Commissioner Of Income-Tax v. Kumudam Publications

Date: Jan 12, 1991
Madras High Court Establishes Works Contract Definition for Applicability of Section 194C Commissioner Of Income-Tax v. Kumudam Publications P. Ltd. Madras High Court | January 11, 1991 Introduction...
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