Concessional Tax Rate on Component Parts: Insights from State of Tamil Nadu v. Madras Petro Chem Ltd. Introduction The case of State of Tamil Nadu v. Madras Petro Chem Ltd. adjudicated by the Madras...
I.R. Coelho v. State of Tamil Nadu: Upholding Wildlife Protection and Property Rights Introduction The case of I.R. Coelho (Deceased) And Others v. The State Of Tamil Nadu And Others was adjudicated...
Applicability of Lease and Rent Control Act at the Time of Suit and Execution: Insights from A.V Hanifa v. Salima Dhanu Introduction A.V Hanifa v. Salima Dhanu is a landmark judgment delivered by the...
Establishing the Necessity of Timely Compliance in Eviction Proceedings: S.K Rajapandian v. A. Kesavan Introduction The case of S.K Rajapandian v. A. Kesavan adjudicated by the Madras High Court on...
Jurisdiction in Multi-Defendant Suits: Insights from K. Murugesan v. Seethalakshmi Introduction The case of K. Murugesan v. Seethalakshmi, referenced as O.S.A 151 Of 1989, was adjudicated by the...
G.S.R Krishnamurthi v. M. Govindaswamy: Impact of Section 195 CrPC on Income Tax Offences – A Comprehensive Analysis Introduction The case of G.S.R Krishnamurthi v. M. Govindaswamy, Income-Tax...
Madras High Court Rules Export Incentive Income Accrues in Pondicherry, Affirming Territorial Taxation under Concessions Order Introduction The case of Commissioner Of Income-Tax v. Anglo French...
B. Nagi Reddy v. Commissioner Of Income-Tax: Comprehensive Commentary on Section 144B Compliance and Income Classification Introduction The case of B. Nagi Reddy v. Commissioner Of Income-Tax...
Determining the Effective Date of Amalgamation for Tax Assessments: Marshall Sons and Co. (India) Ltd. v. Income-Tax Officer Introduction The case of Marshall Sons and Co. (India) Ltd. v. Income-Tax...
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 Introduction Lakshmi Machine Work Ltd. v. Union Of India is a landmark judgment rendered by the Madras...
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 Introduction In the landmark case of Vijaya Electricals v. State Of Tamil...
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 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 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 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 Introduction The case of Oriental Insurance Company Limited v. Rajamani adjudicated by the...
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 Introduction The case of D.C.W Ltd. v. Union Of India was adjudicated by the Madras...