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Jurisdictional Clarifications in International Commercial Disputes: Mitsubishi France v. Neyveli Lignite Corporation Ltd. Introduction The case of Mitsubishi France (S.A), Paris-8 France, And...
Clarification on Applicability of Section 271(1)(c) in Estimates-Based Assessments Introduction The case of Commissioner Of Income-Tax v. B.A Balasubramaniam And Bros adjudicated by the Madras High...
Independent Nature of Criminal Prosecution under FERA: Insights from A.S.G. Jothimani Nadar v. Deputy Director Introduction The case of A.S.G. Jothimani Nadar v. The Deputy Director, Enforcement...
V.S. Devadoss v. S. Velu And Another: Affirming Landlord Rights and Limiting Procedural Hurdles in Eviction Proceedings Introduction The case of V.S. Devadoss v. S. Velu And Another adjudicated by...
Madras High Court Clarifies Bona Fide Requirements for Eviction under Sections 10(3)(a)(i) and 10(3)(a)(iii) of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 Introduction The case of M....
Entitlement to Interest under Section 214 Despite Belated Advance Tax Payments: Insights from Commissioner Of Income-Tax v. T.T Investments & Trades Pvt. Ltd. 1. Introduction The case of Commissioner...
Expanding the Scope of Section 80P: Interest on Securities and Government Subsidies as Banking Business Income Introduction The case of Commissioner Of Income-Tax v. Madurai District Central...
Classification of Non-Proprietary Clubs as Assessable Entities under the Wealth Tax Act Introduction The case of Coimbatore Club v. Wealth-Tax Officer adjudicated by the Madras High Court on January...
Ramakrishna Mills v. Government of Tamil Nadu: Establishing the Scope of Industrial Disputes and Procedural Adherence under the Industrial Disputes Act, 1947 Introduction The case of Ramakrishna...
Scope and Applicability of Order 34 Rule 5 During Appellate Proceedings Introduction The case M. Sevugan Chettiar & Another v. V.A Narayana Raja And Others adjudicated by the Madras High Court on...
Pallavan Transport Corporation (Metro) Madras v. First Additional Labour Court, Madras: Affirmation of Model Standing Orders Over Service Rules in Determining Superannuation Age Introduction In the...
Establishing Bona Fide Requirements for Eviction Under Section 14(1)(b) of Tamil Nadu Buildings (Lease and Rent Control) Act: Kanakavalli Ammal v. V.S Sundaram Introduction The case of Kanakavalli...
Commissioner Of Income-Tax v. Veena Textiles Pvt. Ltd.: Defining the Bounds of Textile Manufacturing for Development Rebates Introduction Commissioner Of Income-Tax v. Veena Textiles Pvt. Ltd. is a...
Deduction of Transport Charges from Purchase Turnover: Insights from Kallakurichi Co-Operative Sugar Mills Ltd. v. State of Tamil Nadu Introduction The case of Kallakurichi Co-Operative Sugar Mills...
Nirmala Thirunavakkarasu v. Tamil Nadu Electricity Board: Establishing Duty of Care in Electricity Transmission Introduction The case of Nirmala Thirunavakkarasu and Others v. Tamil Nadu Electricity...
P. Annakili Ammal v. H.C Hussain: Establishing Standards for Eviction Under the Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of P. Annakili Ammal And Another v. H.C Hussain...
Roshan Beevi and Others v. Joint Secretary To Government Of Tamil Nadu and Others: Clarifying the Distinction Between Arrest and Custody Under the Customs Act and Article 22 of the Constitution...
Agastyar Trust: Defining Charitable Status for Income Tax Exemption Introduction The case of Commissioner Of Income-Tax (Central), Madras v. Shri Agastyar Trust adjudicated by the Madras High Court...
N. Rajeswari And Others v. S.P Palaniappan And Others: Clarifying Tenant Ownership and Eviction Rights Under Tamil Nadu Rent Control Act Introduction The case of N. Rajeswari And Others v. S.P...
Disallowance of Interest Under Section 36(1)(iii) When Borrowings Are for Non-Business Purposes Introduction The case of Commissioner Of Income-Tax v. Sujani Textiles (P.) Ltd. heard by the Madras...