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  • Commentaries
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Madras High Court Case Commentaries

Blue Mountain Estates Decision: Distinguishing Separate Business Lines for Tax Deductions

Blue Mountain Estates Decision: Distinguishing Separate Business Lines for Tax Deductions

Date: Oct 20, 1983
Blue Mountain Estates Decision: Distinguishing Separate Business Lines for Tax Deductions Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. Blue Mountain Estates And...
Void Attachments under Order 38 Rule 5 CPC: Insights from N. Pappammal v. L. Chidambaram

Void Attachments under Order 38 Rule 5 CPC: Insights from N. Pappammal v. L. Chidambaram

Date: Oct 19, 1983
Void Attachments under Order 38 Rule 5 CPC: Insights from N. Pappammal v. L. Chidambaram Introduction The case of N. Pappammal v. L. Chidambaram, adjudicated by the Madras High Court on October 18,...
Relaxation of Mandatory Document Disclosure in Cross-Examination: T.M. Mohana v. V. Kannan

Relaxation of Mandatory Document Disclosure in Cross-Examination: T.M. Mohana v. V. Kannan

Date: Oct 8, 1983
Relaxation of Mandatory Document Disclosure in Cross-Examination: T.M. Mohana v. V. Kannan 1. Introduction The case of T.M. Mohana v. V. Kannan was adjudicated by the Madras High Court on October 7,...
Continuity of Business as Precondition for Carry Forward and Set Off of Tax Losses and Depreciation: Tube Suppliers Ltd. v. CIT

Continuity of Business as Precondition for Carry Forward and Set Off of Tax Losses and Depreciation: Tube Suppliers Ltd. v. CIT

Date: Sep 30, 1983
Continuity of Business as Precondition for Carry Forward and Set Off of Tax Losses and Depreciation Introduction The case of Tube Suppliers Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Comprehensive Commentary on Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. E.V Rajan

Comprehensive Commentary on Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. E.V Rajan

Date: Sep 29, 1983
Penalty Applicability under Section 271(1)(c) in Income Tax Assessments Based on Estimates: Insights from Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. E.V Rajan Introduction The case of...
Establishing the Burden of Proof under Section 68: Insights from Commissioner Of Income-Tax v. S. Kamaraja Pandian

Establishing the Burden of Proof under Section 68: Insights from Commissioner Of Income-Tax v. S. Kamaraja Pandian

Date: Sep 20, 1983
Establishing the Burden of Proof under Section 68: Insights from Commissioner Of Income-Tax v. S. Kamaraja Pandian Introduction The case of Commissioner Of Income-Tax v. S. Kamaraja Pandian (Madras...
Clarification on Interest Levy under Section 215 When Tax is Deductible at Source under Section 194A

Clarification on Interest Levy under Section 215 When Tax is Deductible at Source under Section 194A

Date: Sep 8, 1983
Clarification on Interest Levy under Section 215 When Tax is Deductible at Source under Section 194A Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. Madras Fertilisers...
Madras High Court Clarifies Jurisdiction Limits Under Section 255(4) of the Income-Tax Act, 1961

Madras High Court Clarifies Jurisdiction Limits Under Section 255(4) of the Income-Tax Act, 1961

Date: Sep 6, 1983
Madras High Court Clarifies Jurisdiction Limits Under Section 255(4) of the Income-Tax Act, 1961 1. Introduction The case of Income-Tax Officer, Company Circle-II(I), Madras, And Others v....
Madras High Court Establishes Precedence on Sequence of Computing Deductions under Chapter VI-A

Madras High Court Establishes Precedence on Sequence of Computing Deductions under Chapter VI-A

Date: Aug 20, 1983
Madras High Court Establishes Precedence on Sequence of Computing Deductions under Chapter VI-A Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III, Madras v. Madras Motors (P.) Ltd.,...
Vellanai Pandian v. Collector: Reinforcing Transparency in Preventive Detention Procedures under Tamil Nadu Act XIV of 1982

Vellanai Pandian v. Collector: Reinforcing Transparency in Preventive Detention Procedures under Tamil Nadu Act XIV of 1982

Date: Aug 13, 1983
Vellanai Pandian v. Collector: Reinforcing Transparency in Preventive Detention Procedures under Tamil Nadu Act XIV of 1982 Introduction The case of A. Vellanai Pandian v. Collector And District...
Flexibility in Stock Valuation Methods: Madras High Court's Landmark Decision

Flexibility in Stock Valuation Methods: Madras High Court's Landmark Decision

Date: Aug 4, 1983
Flexibility in Stock Valuation Methods: Madras High Court's Landmark Decision 1. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu v. Carborandum Universal Ltd. adjudicated by the...
South Indian Photographic and Allied Trades Association v. Commissioner Of Income-Tax: Affirming Tax Exemption under Section 11

South Indian Photographic and Allied Trades Association v. Commissioner Of Income-Tax: Affirming Tax Exemption under Section 11

Date: Jul 7, 1983
South Indian Photographic and Allied Trades Association v. Commissioner Of Income-Tax: Affirming Tax Exemption under Section 11 Introduction The case of South Indian Photographic and Allied Trades...
Possession Requirement Affirmed for Claiming Benefits Under Section 9 of the Tamil Nadu City Tenant's Protection Act

Possession Requirement Affirmed for Claiming Benefits Under Section 9 of the Tamil Nadu City Tenant's Protection Act

Date: Jul 5, 1983
Possession Requirement Affirmed for Claiming Benefits Under Section 9 of the Tamil Nadu City Tenant's Protection Act Introduction The case of Estate Of T.P Ramaswami Pillai, Rep. By T.R Kantian v. A....
Reaffirmation of Penalty under Section 271(1)(c) for Conscious Income Concealment

Reaffirmation of Penalty under Section 271(1)(c) for Conscious Income Concealment

Date: Jul 5, 1983
Reaffirmation of Penalty under Section 271(1)(c) for Conscious Income Concealment Introduction The case of H.V Venugopal Chettiar v. Commissioner Of Income-Tax was adjudicated by the Madras High...
T.V Srinivasan v. Commissioner Of Wealth-Tax: Deduction of Secured Debts and Treatment of Advance Tax in Wealth-Tax Computation

T.V Srinivasan v. Commissioner Of Wealth-Tax: Deduction of Secured Debts and Treatment of Advance Tax in Wealth-Tax Computation

Date: Jun 23, 1983
T.V Srinivasan v. Commissioner Of Wealth-Tax: Deduction of Secured Debts and Treatment of Advance Tax in Wealth-Tax Computation Introduction The case of T.V Srinivasan v. Commissioner Of Wealth-Tax...
Distinct Grounds for Eviction: Res Judicata and Separate Eviction Petitions under the Tamil Nadu Buildings (Lease and Rent Control) Act

Distinct Grounds for Eviction: Res Judicata and Separate Eviction Petitions under the Tamil Nadu Buildings (Lease and Rent Control) Act

Date: Jun 21, 1983
Distinct Grounds for Eviction: Res Judicata and Separate Eviction Petitions under the Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of Associated Traders v. T.M.A Abdul...
Strict Enforcement of Time Limits under Tamil Nadu Tenants Protection Act in Shanti Theatre Case

Strict Enforcement of Time Limits under Tamil Nadu Tenants Protection Act in Shanti Theatre Case

Date: Jun 18, 1983
Strict Enforcement of Time Limits under Tamil Nadu Tenants Protection Act in Shanti Theatre Case Introduction The case of N.A Munavar Hussain Sahib And Another v. E.R Narayanan And Others adjudicated...
Comprehensive Commentary on K.A.K Anwar And Company v. The State Of Tamil Nadu

Comprehensive Commentary on K.A.K Anwar And Company v. The State Of Tamil Nadu

Date: Jun 17, 1983
K.A.K Anwar And Company v. The State Of Tamil Nadu: A Comprehensive Legal Commentary 1. Introduction The case of K.A.K Anwar And Company v. The State Of Tamil Nadu was adjudicated by the Madras High...
Madras High Court Establishes Limitations on Central Agencies' Investigative Powers under Section 377(2) of the Criminal Procedure Code

Madras High Court Establishes Limitations on Central Agencies' Investigative Powers under Section 377(2) of the Criminal Procedure Code

Date: May 1, 1983
Madras High Court Establishes Limitations on Central Agencies' Investigative Powers under Section 377(2) of the Criminal Procedure Code Introduction The case of Assistant Collector Of Central Excise...
Reaffirming Article 191(1)(d): Disqualification of Legislative Members for "Adherence to Foreign State" through Honorary Consulship

Reaffirming Article 191(1)(d): Disqualification of Legislative Members for "Adherence to Foreign State" through Honorary Consulship

Date: Apr 30, 1983
Reaffirming Article 191(1)(d): Disqualification of Legislative Members for "Adherence to Foreign State" through Honorary Consulship Introduction The case of K.S Haja Shareff v. His Excellency The...
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