Madras High Court Case Commentaries

Non-Retroactive Effect of Tamil Nadu Hindu Succession Amendment: Comprehensive Analysis of Sundarambal v. Deivanayagam

Date: Nov 14, 1990

Non-Retroactive Effect of Tamil Nadu Hindu Succession Amendment: Comprehensive Analysis of Sundarambal v. Deivanayagam Introduction Sundarambal and Others v. Deivanayagam and Others is a landmark...

Bimetal Bearings Ltd. v. State Of Tamil Nadu: Establishing the Primacy of Special Entries in Taxation

Date: Nov 9, 1990

Bimetal Bearings Ltd. v. State Of Tamil Nadu: Establishing the Primacy of Special Entries in Taxation Introduction Bimetal Bearings Ltd. v. State Of Tamil Nadu is a pivotal case adjudicated by the...

Madras High Court Sets Precedent on Withdrawal of Suits with Liberty to File Fresh Suits: A.P.S Bahurudeen v. I. Antony

Date: Nov 8, 1990

Madras High Court Sets Precedent on Withdrawal of Suits with Liberty to File Fresh Suits: A.P.S Bahurudeen And Another v. I. Antony And 2 Others Introduction The case of A.P.S Bahurudeen And Another...

Imposition of Penalties for Concealment of Income under Section 271(1)(c): Insight from Commissioner Of Income-Tax v. Balakrishna Textiles And Others

Date: Nov 6, 1990

Imposition of Penalties for Concealment of Income under Section 271(1)(c): Insight from Commissioner Of Income-Tax v. Balakrishna Textiles And Others Introduction Commissioner Of Income-Tax v....

Madras High Court Upholds Prosecution under Sections 276C and 277 of the Income-Tax Act: A Comprehensive Analysis

Date: Nov 1, 1990

Madras High Court Upholds Prosecution under Sections 276C and 277 of the Income-Tax Act: A Comprehensive Analysis Introduction The case of Dr. (Mrs.) M.S Dhowani v. J. Ranganathan, Second Income-Tax...

C. Arumugathan v. S. Muthusamy Naidu & 17 Others: Establishing Res Judicata in Property Litigation

Date: Oct 27, 1990

C. Arumugathan v. S. Muthusamy Naidu & 17 Others: Establishing Res Judicata in Property Litigation Introduction The case of C. Arumugathan v. S. Muthusamy Naidu & 17 Others adjudicated by the Madras...

Commissioner Of Income-Tax v. V. Ramaswamy Mudaliar: Defining Maintenance Expenses as Cost of Acquisition and Improvement in Capital Gains

Date: Oct 27, 1990

Commissioner Of Income-Tax v. V. Ramaswamy Mudaliar: Defining Maintenance Expenses as Cost of Acquisition and Improvement in Capital Gains Introduction The case of Commissioner Of Income-Tax v. V....

Palaniammal v. Pechimuthu: Establishing Principles on Property Encroachment and Injunctions

Date: Oct 13, 1990

Palaniammal v. Pechimuthu: Establishing Principles on Property Encroachment and Injunctions Introduction The case of Palaniammal v. Pechimuthu & 3 Others was adjudicated by the Madras High Court on...

Defining 'Milk Foods' for Tax Purposes: Insights from State of Tamil Nadu v. Wander Limited

Date: Oct 9, 1990

Defining 'Milk Foods' for Tax Purposes: Insights from State of Tamil Nadu v. Wander Limited Introduction The case of State of Tamil Nadu v. Wander Limited, adjudicated by the Madras High Court on...

Prosecution of Firms under Income Tax Act: Jurisprudence on Imprisonment and Fines

Date: Oct 6, 1990

Manian Transports And Others v. S. Krishna Moorthy: Judicial Interpretation on Prosecuting Firms for Income Tax Offences Incorporating Mandatory Imprisonment Introduction In the landmark case of...

J. Velan v. G. Muthu & 3 Others: Upholding Paternal Guardianship in Hindu Minority Law

Date: Sep 5, 1990

J. Velan v. G. Muthu & 3 Others: Upholding Paternal Guardianship in Hindu Minority Law Introduction J. Velan v. G. Muthu & 3 Others is a seminal judgment rendered by the Madras High Court on...

Jurisdiction in Trademark Infringement: Insights from Amrutanjan Ltd. v. Ashwin Fine Chem. & Pharm.

Date: Aug 28, 1990

Jurisdiction in Trademark Infringement: Insights from Amrutanjan Limited v. Ashwin Fine Chemicals and Pharmaceuticals 1. Introduction The case of Amrutanjan Limited v. Ashwin Fine Chemicals and...

Establishing Partner Liability under Sections 276-B and 278-B of the Income Tax Act: Insights from Shital N. Shah & 5 Ors. v. Income Tax Officer

Date: Aug 28, 1990

Establishing Partner Liability under Sections 276-B and 278-B of the Income Tax Act: Insights from Shital N. Shah & 5 Ors. v. Income Tax Officer Introduction The case of Shital N. Shah & 5 Ors. v....

Limits on Appeals in Contempt Proceedings Under Section 19(1) of the Contempt of Courts Act: Shantha V. Pai v. Vasanth Builders

Date: Aug 24, 1990

Limits on Appeals in Contempt Proceedings Under Section 19(1) of the Contempt of Courts Act Shantha V. Pai v. Vasanth Builders, Madras (1990) Introduction The case of Shantha V. Pai v. Vasanth...

Establishing the Applicability of Lis Pendens in Specific Performance Suits: P. Lakshmi Ammal v. S. Lakshmi Ammal And Others

Date: Jul 28, 1990

Establishing the Applicability of Lis Pendens in Specific Performance Suits Introduction The case of P. Lakshmi Ammal v. S. Lakshmi Ammal And Others adjudicated by the Madras High Court on July 27,...

Clarifying 'Good Faith' in Defamation: Madras High Court in P. Swaminathan v. Lakshmanan Establishes Precedent

Date: Jul 28, 1990

Clarifying 'Good Faith' in Defamation: Madras High Court in P. Swaminathan v. Lakshmanan Establishes Precedent 1. Introduction The case of P. Swaminathan and Others v. Lakshmanan adjudicated by the...

Madras High Court Upholds Management Control in Kasturi & Sons Ltd: A Landmark Judgment on Oppression and Company Law

Date: Jul 18, 1990

Madras High Court Upholds Management Control in Kasturi & Sons Ltd: A Landmark Judgment on Oppression and Company Law Introduction The case of G. Kasturi v. Kasturi & Sons Limited was adjudicated by...

Strict Interpretation of Order 21 Rule 32 CPC in Arjuna Gounder v. Govindaraju Reddiar

Date: Jul 14, 1990

Strict Interpretation of Order 21 Rule 32 CPC in Arjuna Gounder v. Govindaraju Reddiar Introduction Arjuna Gounder v. Govindaraju Reddiar is a landmark judgment delivered by the Madras High Court on...

Thangamuthu Nattar v. Susilammal: Establishing Robust Criteria for Specific Performance in Property Sale Agreements

Date: Jul 14, 1990

Thangamuthu Nattar v. Susilammal: Establishing Robust Criteria for Specific Performance in Property Sale Agreements Introduction The case of Thangamuthu Nattar v. Susilammal adjudicated by the Madras...

Invalid Transfer of Company Assets: M. Moorthy v. Drivers And Conductors Bus Service Private Ltd. And 6 Others

Date: Jul 12, 1990

Invalid Transfer of Company Assets: M. Moorthy v. Drivers And Conductors Bus Service Private Ltd. And 6 Others Introduction The case of M. Moorthy v. Drivers And Conductors Bus Service Private Ltd....