Exemption of Rental Income for Charitable Societies under Section 11(1)(a) and Section 2(15) of the Income-tax Act: Commissioner Of Income-Tax v. Sri Thyaga Brahma Gana Sabha (Regd.) Introduction The...
Clarifying the Scope of Penalty under Section 271(1)(c) of the Income Tax Act: Commissioner Of Income-Tax v. C.R Niranjan Introduction The case of Commissioner Of Income-Tax v. C.R Niranjan was...
Madras High Court Establishes Strict Criteria for Insurance Liability: Licensing and Privity of Contract in Motor Accident Claims Introduction The case of United India Insurance Co. Ltd. v. K....
Interpretation of Article 137 of the Limitation Act, 1963 in S. Krishnaswami, In Re Introduction The case of S. Krishnaswami, In Re adjudicated by the Madras High Court on May 3, 1990, delves into...
High Court Clarifies High Court's Bail Powers under NDPS Act Introduction The case of P.T. Oliver Fernando v. Asst. Collector Of Madras adjudicated by the Madras High Court on May 3, 1990, marks a...
Jurisdictional Bar on Late Pleas: Comprehensive Analysis of Indian Bank v. R.S. Thiruvengadam Introduction Indian Bank v. R.S. Thiruvengadam, adjudicated by the Madras High Court on May 2, 1990,...
Vimala Ammal v. C. Suseela And Others: Upholding Bona Fide Purchaser Doctrine and Necessity of Proper Party Inclusion in Specific Performance Actions Introduction The case of Vimala Ammal v. C....
Enforcing Statutory Notice Requirements in Land Encroachment Cases: Hamsavalli v. Tahsildar Introduction The case of Hamsavalli v. Tahsildar was adjudicated in the Madras High Court on April 24,...
Madras High Court Clarifies Jurisdiction in Enforcement of Equitable Mortgages Introduction The case of Southern Petrochemical Industries Corporation Ltd. v. Durga Iron Works, And 3 Others...
Government Of India v. Maxim A. Lobo: Upholding Natural Justice in Quasi-Judicial Proceedings Introduction The case of Government Of India v. Maxim A. Lobo adjudicated by the Madras High Court on...
United India Insurance Co. Ltd. v. Palaniammal And Others: Reinforcing Licensing Requirements in Motor Vehicle Insurance Claims Introduction The case of United India Insurance Co. Ltd. v. Palaniammal...
Madura Coats Ltd. v. Asstt. Collector Of C. Ex.: Establishing Non-Liability of Non-Marketable Goods under Central Excise Act 1. Introduction The case of Madura Coats Ltd. v. Asstt. Collector Of C....
Certified Standing Orders Supersede Service Regulations: S. Alamelu v. South Arcot Electricity System (South) Precedent Introduction The case of S. Alamelu v. Superintending Engineer, South Arcot...
Enhancing Legal Clarity on Tax Clearance Requirements in Property Registrations: Commentary on N.C Rangesh And Others v. Inspector General Of Registration Introduction The case of N.C Rangesh And...
Enhancing Judicial Oversight on Remand Orders: The G.K. Moopanar v. State Of Tamil Nadu Judgment Introduction G.K. Moopanar v. State Of Tamil Nadu is a landmark judgment delivered by the Madras High...
Taxation of Transport Charges in Sugar Industry: Insights from Perambalur Sugar Mills Ltd. v. State Of Tamil Nadu Introduction The case of Perambalur Sugar Mills Ltd. v. State Of Tamil Nadu...
K.V. Kishore v. Income-Tax Department: Clarifying Chapter XX-C Applicability on Individual Property Share Transfers 1. Introduction The case of K.V. Kishore, K.R.V Ratinam Petitioners v. The...
Applicability of Limitation Act Section 5 in Revisional Proceedings under Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of Arya Vysia Samajam, Rep. By President S. K....
Landlord's Burden to Specify Lease Purpose Affirmed in T.M. Ramaswamy Gounder v. Ranganayaki Introduction T.M. Ramaswamy Gounder v. Ranganayaki is a notable judgment delivered by the Madras High...
Reaffirming Tribunal's Discretion to Admit Additional Evidence in Tax Appeals: Anaikar Trades And Estates v. Commissioner Of Income-Tax Introduction The case of Anaikar Trades And Estates (P.) Ltd....