Madras High Court Case Commentaries

Restricting Impleadment of Private Parties in Constitutional Challenges: Insights from Videowala v. Union of India

Date: Jan 9, 1986

Restricting Impleadment of Private Parties in Constitutional Challenges: Insights from Videowala v. Union of India Introduction The case of Messrs. Videowala, Rep. By Its Partner Mumtaz, Ashraff,...

Constitutionality of Preferential Reservation within Intercaste Marriage Categories: S. Hari Ganesh v. State of Tamil Nadu

Date: Jan 4, 1986

Constitutionality of Preferential Reservation within Intercaste Marriage Categories: S. Hari Ganesh (Minor) And Another v. State Of Tamil Nadu And Another Introduction The case of S. Hari Ganesh...

Admissibility of Documents Marked by Consent: Insights from A.V.S Perumal v. Vadivelu Asari

Date: Jan 3, 1986

Admissibility of Documents Marked by Consent: Insights from A.V.S Perumal v. Vadivelu Asari Introduction The case of A.V.S Perumal v. Vadivelu Asari adjudicated by the Madras High Court on January 2,...

Lucas Tvs v. Assistant Collector of Customs: Clarifying the Point of Treating Goods as Exported under the Customs Act, 1962

Date: Dec 19, 1985

Lucas Tvs v. Assistant Collector of Customs: Clarifying the Point of Treating Goods as Exported under the Customs Act, 1962 Introduction The case of Lucas Tvs, Madras v. Assistant Collector Of...

Establishing Judicial Boundaries in Legislative Privilege: Comprehensive Analysis of A.M. Paulraj v. The Speaker, Tamil Nadu Legislative Assembly

Date: Dec 18, 1985

Establishing Judicial Boundaries in Legislative Privilege: Comprehensive Analysis of A.M. Paulraj v. The Speaker, Tamil Nadu Legislative Assembly Introduction The case of A.M. Paulraj v. The Speaker,...

Jurisdictional Limits and Procedural Safeguards under Section 132(8) of the Income-tax Act: A Commentary on K.V Krishnaswamy Naidu & Co. v. Commissioner of Income-Tax

Date: Dec 17, 1985

Jurisdictional Limits and Procedural Safeguards under Section 132(8) of the Income-tax Act: A Commentary on K.V Krishnaswamy Naidu & Co. v. Commissioner of Income-Tax 1. Introduction The case of K.V...

Madras Motor and General Insurance Co. Ltd. v. Commissioner of Income Tax: Defining the Scope of Deductions under Sections 80K and 80M

Date: Dec 17, 1985

Madras Motor and General Insurance Co. Ltd. v. Commissioner of Income Tax: Defining the Scope of Deductions under Sections 80K and 80M Introduction In the landmark case of Commissioner Of Income-Tax...

Tax Treatment of Compensation to Retiring Partners: Distinction Between Capital and Revenue Expenditures – Commissioner Of Income-Tax v. Late G.D Naidu And Others

Date: Nov 29, 1985

Tax Treatment of Compensation to Retiring Partners: Distinction Between Capital and Revenue Expenditures – Commissioner Of Income-Tax v. Late G.D Naidu And Others Introduction The case of...

Condonation of Delay Must Precede Taking Cognizance: Kathamuthu v. Balammal

Date: Oct 5, 1985

Condonation of Delay Must Precede Taking Cognizance: Kathamuthu v. Balammal Introduction Kathamuthu v. Balammal is a landmark judgment delivered by the Madras High Court on October 4, 1985. The case...

V.M Rao v. Rajeswari Ramakrishnan & Others: Reinforcing Shareholder Rights Over Family Arrangements under Companies Act

Date: Aug 3, 1985

V.M Rao v. Rajeswari Ramakrishnan & Others: Reinforcing Shareholder Rights Over Family Arrangements under Companies Act Introduction The case of V.M Rao And Others v. Rajeswari Ramakrishnan And...

Proper Scrutiny of Additional Evidence in Rent Control Appeals: A.G Punyakoti v. M. Meera Bai

Date: Jul 26, 1985

Proper Scrutiny of Additional Evidence in Rent Control Appeals: A.G Punyakoti v. M. Meera Bai Introduction The case of A.G Punyakoti v. M. Meera Bai adjudicated by the Madras High Court on July 25,...

Determination of Wholesale Cash Price in Central Excises: Standard Electric Appliances v. Superintendent Of Central Excise

Date: Jul 17, 1985

Determination of Wholesale Cash Price in Central Excises: Standard Electric Appliances v. Superintendent Of Central Excise Introduction The case of Standard Electric Appliances, Tuticorin v....

Interim Jurisdiction in Winding-Up Petitions: Insights from Ramakrishna Industries v. Ramakrishnan

Date: Jul 10, 1985

Interim Jurisdiction in Winding-Up Petitions: Insights from Ramakrishna Industries (P.) Ltd. v. P.R Ramakrishnan And Others Introduction The case of Ramakrishna Industries (P.) Ltd. And Others v. P.R...

P. Kaliappa Gounder And Others v. Muthuswami Mudaliar: Clarifying the Legal Standards for Partition and Ouster

Date: Apr 3, 1985

P. Kaliappa Gounder And Others v. Muthuswami Mudaliar: Clarifying the Legal Standards for Partition and Ouster Introduction The case of P. Kaliappa Gounder And Others v. Muthuswami Mudaliar (Madras...

Adverse Possession Reinforced: V. Muthiah Pillai v. Vedambal and Others Analysis

Date: Mar 27, 1985

Adverse Possession Reinforced: V. Muthiah Pillai v. Vedambal and Others Analysis Introduction The case of V. Muthiah Pillai (Died) And Others v. Vedambal And Others, adjudicated by the Madras High...

Classification of Cosmetic Products for Excise Duties: Insights from Union Of India And Others v. T.S.R & Co.

Date: Mar 14, 1985

Classification of Cosmetic Products for Excise Duties: Insights from Union Of India And Others v. T.S.R & Co. Introduction The case of Union Of India And Others v. T.S.R & Co. (Madras High Court,...

Strict Interpretation of Business Expenses: Insights from Commissioner Of Income-Tax v. T.S Hajee Moosa & Company

Date: Mar 9, 1985

Strict Interpretation of Business Expenses: Insights from Commissioner Of Income-Tax v. T.S Hajee Moosa & Company 1. Introduction The case of Commissioner Of Income-Tax v. T.S Hajee Moosa & Company...

Clarifying Deductibility of Hospitality Expenditures: Insights from Commissioner Of Income-Tax v. Carborandum Universal Ltd.

Date: Mar 7, 1985

Clarifying Deductibility of Hospitality Expenditures: Insights from Commissioner Of Income-Tax v. Carborandum Universal Ltd. Introduction The case of Commissioner Of Income-Tax v. Carborandum...

Madras High Court Establishes Priority of Statutory Tenancy Rights Over Civil Suits in S. Balasubramanian v. Shamsu Thalreez And Others

Date: Feb 14, 1985

Madras High Court Establishes Priority of Statutory Tenancy Rights Over Civil Suits Introduction The case of S. Balasubramanian v. Shamsu Thalreez And Others, adjudicated by the Madras High Court on...

Metal Powder Company v. State of Tamil Nadu: Clarifying Permanent Workmen Status and Employer Rights

Date: Feb 6, 1985

Metal Powder Company v. State of Tamil Nadu: Clarifying Permanent Workmen Status and Employer Rights Introduction The case of Metal Powder Company, Ltd., Madras, and Another v. State of Tamil Nadu...

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