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Redefining Industrial Companies: Insights from Commissioner Of Income-Tax (Central) v. Buhari Sons Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax (Central), Madras v. Buhari Sons Pvt....
Affirmation of Public Highway Rights and Mandate for Removal of Unauthorized Encroachments: K. Sudarsan v. Corporation of Madras Introduction The case of K. Sudarsan And Others v. The Commissioner,...
Madras High Court Affirms Tax Exemption Eligibility of Federated Cooperative Societies under Section 80P Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Tamil Nadu Co-Operative...
E.I.D. Parry (India) Limited v. Far Eastern Marine Transport Co. Ltd. - A Landmark Judgment on Short-Landing and Limitation in Maritime Law Introduction The case of E.I.D. Parry (India) Limited v....
Capitalization of Technical Collaboration Fees and Royalties: Insights from Commissioner Of Income-Tax, Tamil Nadu-II v. Southern Switchgear Ltd. Introduction The case of Commissioner Of Income-Tax,...
Parry Ltd. v. Employees' State Insurance Corporation: Defining "Wages" for ESI Contributions Introduction The case of Employees' State Insurance Corporation, Madras v. E.I.D Parry (India) Ltd....
Clarification on Contributory and Composite Negligence: Andhra Marine Exports (P) Ltd. Quilon & Anr. v. P. Radhakrishnan And Others Introduction The case of Andhra Marine Exports (P) Ltd. Quilon &...
Jurisdiction and Cause of Action: S. Nagaraj v. S. Govindaswamy & Anr. – A Landmark on Original Side Appeals Introduction The case of S. Nagaraj v. S. Govindaswamy & Anr. adjudicated by the Madras...
Mandatory Joinder of Heirs in Partition Suits: Insights from A. Ramachandra Pillai v. Valliammal (Died) Introduction The case of A. Ramachandra Pillai v. Valliammal (Died) adjudicated by the Madras...
Transfer of Profit-Sharing Rights as a Deemed Gift: Insights from M.K Kuppuraj v. Commissioner Of Gift-Tax Introduction The case of M.K Kuppuraj v. Commissioner Of Gift-Tax delves into the...
Tax Implications of Credit Entries: Southern Brick Works Ltd. v. Commissioner Of Income-Tax Introduction Southern Brick Works Ltd. v. Commissioner of Income-Tax, Madras is a landmark case adjudicated...
Mandatory Application of Section 11-A by Labour Courts: Engine Valves Ltd. v. Engine Valves Employees' Union Introduction The case of Workmen Of Engine Valves Ltd., Madras (By Secretary, Engine...
Rectification Under Section 154 for Mistakes Apparent on Record in Income Tax Assessments: An Analysis of T. Manickavasagam Chettiar v. Commissioner Of Income-Tax, Tamil Nadu Introduction The case of...
Clubbing of Minor's Share Income Independent of Father's Income: Analysis of Commissioner of Income-Tax v. S. Balasubramaniam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. S....
H.G Krishna Reddy And Co. v. M.M Thimmiah And Another: Establishing the Importance of Concluded Contracts and Bona Fide Purchasers Introduction The case of H.G Krishna Reddy And Co. v. M.M Thimmiah...
Clarifying 'Engagement in Manufacturing or Processing of Goods' under Section 5(1)(xxxii) of the Wealth-Tax Act, 1957: Insights from Commissioner of Wealth-Tax, Tamil Nadu-II v. K. Lakshmi (1983)...
Duty of Care Towards Trespassers in Indian Law: Analysis of Ramanuja Mudali v. M. Gangan Introduction The case of Ramanuja Mudali v. M. Gangan, adjudicated by the Madras High Court on January 24,...
Mandatory Examination of All Witnesses by Committing Magistrate in Exclusive Sessions Cases Introduction In M. Govindaraja Pillai v. Thangavelu Pillai (Deceased By L.Rs) And Others, decided by the...
Redefining Concealment under Section 271(1)(c): An In-Depth Analysis of Commissioner Of Income-Tax v. J.K.A Rajappa Chettiar Introduction The case of Commissioner Of Income-Tax v. J.K.A Rajappa...
Capital Nature of Share Allotments for Technical Know-How: Insights from Commissioner Of Income-Tax, Tamil Nadu-I vs Eimco-K.C.P Limited Introduction The case of Commissioner Of Income-Tax, Tamil...