Judicial Clarification on Claim Proceedings Under Order 21 Rule 58 CPC in Moratorium Periods: Alamelu Ammal v. Chinnaswamy Reddiar Introduction The case of Alamelu Ammal v. Chinnaswamy Reddiar...
Maintainability of Revision Petitions Against Ex Parte Interim Injunctions: Syeda Zahera Jabeen v. S. Padmanabhan And Another Introduction The case of Syeda Zahera Jabeen v. S. Padmanabhan And...
Revisiting Trusts and Tax Assessments: Insights from Thanthi Trust v. Income Tax Officer Introduction The landmark case of Thanthi Trust v. Income Tax Officer adjudicated by the Madras High Court on...
Classification of Property Transactions: Capital Gains Over Adventure in the Nature of Trade Introduction The case of Commissioner Of Income-Tax v. A. Mohammed Mohideen, adjudicated by the Madras...
Mandamus for Compensation in R. Gandhi v. S. Balathandapani: A Landmark Judgment on State Liability and Public Interest Litigation Introduction R. Gandhi v. S. Balathandapani is a pivotal judgment...
Establishing Reasonable Time for Contract Rescission under section 28 of the Specific Relief Act: Insights from Narasimhan v. Balammal Introduction Narasimhan v. Balammal is a pivotal judgment...
Madras High Court Establishes Non-Taxability of Advance Payments in Sugar Industry Transactions Introduction In the landmark case of Thiru Arooran Sugars Ltd. v. Deputy Commercial Tax Officer,...
Expanding Writ Jurisdiction to Government-Aided Private Educational Institutions: Insights from Marianandam (C.) v. Government Of Tamil Nadu And Others Introduction The case of Marianandam (C.) v....
Madras High Court Establishes Jurisdictional Boundaries Between Customs Authorities and Import Control Bodies in Union Of India v. Oceanic Export Corporation Introduction The case of Union Of India...
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 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 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. 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 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 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 Introduction The case of P.V Chandrasekharan And Others v. Thirumalai Chit Funds By...
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 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 Introduction The case of Thayammal v. K. Subramaniam adjudicated by...
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...