Madras High Court Case Commentaries

M/S Geethanjali Mills Ltd. v. V. Thiruvenkatanathan: Establishing Accountability for Corporate Offences under Income Tax Act

Date: Sep 10, 1988

M/S Geethanjali Mills Ltd. v. V. Thiruvenkatanathan: Establishing Accountability for Corporate Offences under Income Tax Act Introduction The case of M/S Geethanjali Mills Ltd. & Six Others v. V....

Scope of Order 11, Rule 21, C.P.C. in Non-Compliance with Court-Directed Document Production: Chinnappan v. Ramachandran

Date: Jul 21, 1988

Scope of Order 11, Rule 21, C.P.C. in Non-Compliance with Court-Directed Document Production: Chinnappan v. Ramachandran Introduction The case of Chinnappan v. Ramachandran adjudicated by the Madras...

Discretionary Authority in Granting Stay Orders under S.31(5) Tamil Nadu General Sales Tax Act

Date: Mar 25, 1988

Discretionary Authority in Granting Stay Orders under S.31(5) Tamil Nadu General Sales Tax Act Introduction The case of Saravana Oil Mills, Tuticorin, Rep. By Its Managing Partner V. Senthurpandian...

Surplus from Currency Devaluation Not Taxable as Capital Gains: E.I.D Parry Limited v. CIT

Date: Mar 12, 1988

Surplus from Currency Devaluation Not Taxable as Capital Gains: E.I.D Parry Limited v. Commissioner Of Income-Tax Introduction The case of E.I.D Parry Limited v. Commissioner Of Income-Tax...

M.A Namazie Endowment v. Commissioner Of Income-Tax: Defining Charitable Trusts under the Income-tax Act

Date: Mar 12, 1988

M.A Namazie Endowment v. Commissioner Of Income-Tax: Defining Charitable Trusts under the Income-tax Act Introduction The case of M.A Namazie Endowment v. Commissioner Of Income-Tax adjudicated by...

Extinction of Rights in Capital Assets and Capital Gains Tax: Insights from C. Leo Machodo v. Commissioner Of Income-Tax

Date: Mar 12, 1988

Extinction of Rights in Capital Assets and Capital Gains Tax: Insights from C. Leo Machodo v. Commissioner Of Income-Tax Introduction The case of C. Leo Machodo v. Commissioner Of Income-Tax,...

Strict Enforcement of Asset Disclosure in Indigency Applications: P.V Chandrasekharan v. Thirumalai Chit Funds

Date: Mar 5, 1988

Strict Enforcement of Asset Disclosure in Indigency Applications: P.V Chandrasekharan v. Thirumalai Chit Funds Introduction The case of P.V Chandrasekharan And Others v. Thirumalai Chit Funds By...

Comprehensive Analysis of Ekambaram v. Sundaramurthy And State: Establishing Standards for Handling Rival Complaints in Criminal Proceedings

Date: Mar 4, 1988

Establishing Standards for Handling Rival Complaints in Criminal Proceedings: A Comprehensive Analysis of Ekambaram v. Sundaramurthy And State Introduction The case of Ekambaram v. Sundaramurthy And...

Inclusion of Interest Claims in Winding-Up Petitions under section 433 of the Companies Act: Rashid Leathers (P.) Ltd. v. Super Fine Skin Traders

Date: Feb 20, 1988

Inclusion of Interest Claims in Winding-Up Petitions under section 433 of the Companies Act Introduction The case of Rashid Leathers (P.) Ltd. v. Super Fine Skin Traders was adjudicated by the Madras...

Establishing Willful Default and Bona Fide Demolition Requirements in Rent Control Law: Insights from Thayammal v. K. Subramaniam

Date: Feb 13, 1988

Establishing Willful Default and Bona Fide Demolition Requirements in Rent Control Law: Insights from Thayammal v. K. Subramaniam Introduction The case of Thayammal v. K. Subramaniam adjudicated by...

Taxation of Honorary Gifts: Commissioner Of Income-Tax v. M. Balamuralikrishna

Date: Feb 11, 1988

Taxation of Honorary Gifts: Commissioner Of Income-Tax v. M. Balamuralikrishna Introduction Commissioner Of Income-Tax v. M. Balamuralikrishna is a landmark judgment delivered by the Madras High...

Seizure of Bank Balances as Property under Section 102 CPC: Insights from Bharath Overseas Bank v. Minu Publication

Date: Feb 10, 1988

Seizure of Bank Balances as Property under Section 102 CPC: Insights from Bharath Overseas Bank v. Minu Publication Introduction The case of Bharath Overseas Bank v. Minu Publication adjudicated by...

Madras High Court Rules Ad Valorem Court-Fees Not Applicable in Contentious Probate Proceedings under Section 295 of the Succession Act

Date: Jan 30, 1988

Madras High Court Rules Ad Valorem Court-Fees Not Applicable in Contentious Probate Proceedings under Section 295 of the Succession Act Introduction The case of Philo Peter & Arputhasamy v....

Exemption Limits on Auxiliary Customs Duty: Insights from Appraiser, Madras Customs v. Tamil Nadu Newsprint Papers Ltd.

Date: Jan 29, 1988

Exemption Limits on Auxiliary Customs Duty: Insights from Appraiser, Madras Customs v. Tamil Nadu Newsprint Papers Ltd. Introduction The case of Appraiser, Madras Customs v. Tamil Nadu Newsprint...

Mandate to Furnish All Relevant Documentation to Advisory Board in Preventive Detention Cases: Analysis of K.V Jesudasan v. State Of Tamil Nadu And Another

Date: Jan 28, 1988

Mandate to Furnish All Relevant Documentation to Advisory Board in Preventive Detention Cases: Analysis of K.V Jesudasan v. State Of Tamil Nadu And Another Introduction K.V Jesudasan v. State Of...

M.V Valliappan And Others v. Income-Tax Officer And Others: A Landmark Judgment on Section 171(9) of the Income-tax Act

Date: Jan 14, 1988

M.V Valliappan And Others v. Income-Tax Officer And Others: A Landmark Judgment on Section 171(9) of the Income-tax Act Introduction The case of M.V Valliappan And Others v. Income-Tax Officer And...

Palani Nathan v. Devanai Ammal: Establishing No Limitation Period for Applications Under Order 9, Rule 7, C.P.C.

Date: Dec 15, 1987

Palani Nathan v. Devanai Ammal: Establishing No Limitation Period for Applications Under Order 9, Rule 7, C.P.C. Introduction The case of Palani Nathan v. Devanai Ammal adjudicated by the Madras High...

Madras High Court Establishes Precedence on Validity of Industrial Disputes References in Presence of Subsuming Settlements

Date: Dec 13, 1987

Madras High Court Establishes Precedence on Validity of Industrial Disputes References in Presence of Subsuming Settlements Introduction In the landmark case of Binny, Ltd. (B & C Wills) v....

Madras High Court's Landmark Decision on Fraudulent Transfers under Section 53 of the Transfer of Property Act

Date: Dec 11, 1987

Madras High Court's Landmark Decision on Fraudulent Transfers under Section 53 of the Transfer of Property Act Introduction In the case of M. Mohamed Kassim And Ors. v. C. Rajaram And Ors., decided...

Exclusion of Limitation Act 1963 in Order 21 CPC Petitions: Madras High Court's Landmark Decision

Date: Dec 10, 1987

Exclusion of Limitation Act 1963 in Order 21 CPC Petitions: Madras High Court's Landmark Decision Introduction The case of N.M Natarajan v. Deivayanai Ammal And Others, adjudicated by the Madras High...

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