Madras High Court Case Commentaries

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

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

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

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

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

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

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

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

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...

Adverse Inference in Rebutting Section 118 Presumption Under the Negotiable Instruments Act: Insights from A.S Duraisami Chettiar Sons v. S. Rathnaswami Gounder

Date: Jan 12, 1991

Adverse Inference in Rebutting Section 118 Presumption Under the Negotiable Instruments Act: Insights from A.S Duraisami Chettiar Sons v. S. Rathnaswami Gounder Introduction The case of A.S Duraisami...

Decree Against a Deceased Defendant: Establishing Nullity in Madras High Court

Date: Jan 8, 1991

Decree Against a Deceased Defendant: Establishing Nullity in Madras High Court Introduction The case of Elisa And Others v. A. Doss, decided by the Madras High Court on January 7, 1991, addresses...

Madras High Court Sets Precedent on Granting Writ of Mandamus for Police Protection in Industrial Disputes Affecting Public Interest

Date: Jan 5, 1991

Madras High Court Sets Precedent on Granting Writ of Mandamus for Police Protection in Industrial Disputes Affecting Public Interest Introduction The case of K.C.P, Ltd. (By Its Managing Director,...

P. Thulasidas v. K. Vasanthakumari: Affirmation of Comprehensive Copyright Rights in Cinematograph Films

Date: Jan 4, 1991

P. Thulasidas v. K. Vasanthakumari: Affirmation of Comprehensive Copyright Rights in Cinematograph Films Introduction The case of P. Thulasidas v. K. Vasanthakumari was adjudicated by the Madras High...

Expanding High Court’s Inherent Contempt Jurisdiction: Insights from Vidya Charan Shukla v. Tamil Nadu Olympic Association

Date: Jan 4, 1991

Expanding High Court’s Inherent Contempt Jurisdiction: Insights from Vidya Charan Shukla v. Tamil Nadu Olympic Association Introduction Vidya Charan Shukla v. Tamil Nadu Olympic Association is a...

Capital vs. Revenue Expenditure: Insights from Chelpark Company Ltd. v. Commissioner of Income-Tax

Date: Dec 20, 1990

Capital vs. Revenue Expenditure: Insights from Chelpark Company Ltd. v. Commissioner of Income-Tax Introduction The case of Chelpark Company Ltd. v. Commissioner Of Income-Tax adjudicated by the...

Madras High Court Ruling: Section 54B Applicability Limited to Individual Assessees

Date: Dec 20, 1990

Madras High Court Ruling: Section 54B Applicability Limited to Individual Assessees Introduction The case of Commissioner Of Income-Tax v. G.K Devarajulu adjudicated by the Madras High Court on...

Res Judicata in Industrial Disputes: Registrar, University Of Madras v. P. Gajendran Others

Date: Dec 14, 1990

Res Judicata in Industrial Disputes: Registrar, University Of Madras v. P. Gajendran Others Introduction The case of Registrar, University Of Madras v. P. Gajendran Others adjudicated by the Madras...

Establishment of Review Petition Protocols in High Courts

Date: Dec 8, 1990

Establishment of Review Petition Protocols in High Courts Introduction The case of The Mayavaram Financial Corporation Limited, Mayiladulurai By Its Managing Director R. Kalyanasundaram v. The...

Commissioner Of Income-Tax v. Chitram And Co. Pvt. Ltd.: Affirming Eligibility for Section 80-I and Higher Development Rebate

Date: Dec 6, 1990

Commissioner Of Income-Tax v. Chitram And Co. Pvt. Ltd.: Affirming Eligibility for Section 80-I and Higher Development Rebate Introduction The case of Commissioner Of Income-Tax v. Chitram And Co....

Judicial Scrutiny of Labour Court's Exercise of Powers under Section 11-A: Engine Valves Ltd. v. Labour Court

Date: Nov 28, 1990

Judicial Scrutiny of Labour Court's Exercise of Powers under Section 11-A: Engine Valves Ltd. v. Labour Court Introduction The case of Engine Valves, Ltd., Madras v. Labour Court, Madras, And Another...