Enhancing Procedural Fairness in Preventive Detention: Insights from Suman And Etc. v. State Of Tamil Nadu And Another Etc. Introduction The case of Suman And Etc. v. State Of Tamil Nadu And Another...
Necessity of Business Continuance for Set-Off of Unabsorbed Depreciation: East Asiatic Company (India) P. Ltd. v. Commissioner Of Income-Tax Introduction The case of East Asiatic Company (India) P....
Restricting Relative Intervention in Anticipatory Bail Applications: Madras High Court in P.S Saravanabhavanandam and Another v. S. Murugaiyyan and Another Introduction The case of P.S...
C.P Chitrarasu v. Commissioner Of Income-Tax: Defining Income from Personal Gifts in Political Contexts Introduction The case of C.P Chitrarasu (By Legal Representative C. Socrates) v. Commissioner...
Non-Deductibility of Surtax on Chargeable Profits under Income-tax Act: Sundaram Industries Ltd. v. Commissioner Of Income-Tax Introduction Sundaram Industries Ltd. v. Commissioner Of Income-Tax,...
Unity of Control and Management in Assessing Carry Forward of Business Losses: Commissioner Of Income-Tax v. S.S.M Ahmed Hussain Introduction The case of Commissioner Of Income-Tax v. S.S.M Ahmed...
Family Arrangements and Gift Tax Exemption: Insights from Commissioner of Income-Tax v. R. Ponnammal Introduction The case of Commissioner of Income-Tax v. R. Ponnammal, adjudicated by the Madras...
Sree Annapurana & Sree Gowrishankar v. Madras High Court: Redefining Sales Tax on Restaurant Transactions Introduction The case of Sri Annapurana No. 248, D.B Road, Coimbatore 2. v. Sri Gowrishankar...
Equitable Mortgage Documents: Non-necessity of Registration for Evidential Memoranda H.G Nanjappa v. M.F.C Industries (P) Ltd. Rep By Its Director In Charge V. Sivaprasad, Ootacamund Court: Madras...
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 (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 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 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 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 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 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 Introduction The case of...
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 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 Introduction The case of A.G Punyakoti v. M. Meera Bai adjudicated by the Madras High Court on July 25,...