Madras High Court Case Commentaries

Determination of Wholesale Cash Price in Central Excises: Standard Electric Appliances v. Superintendent Of Central Excise

Date: Jul 17, 1985

Determination of Wholesale Cash Price in Central Excises: Standard Electric Appliances v. Superintendent Of Central Excise Introduction The case of Standard Electric Appliances, Tuticorin v....

Interim Jurisdiction in Winding-Up Petitions: Insights from Ramakrishna Industries v. Ramakrishnan

Date: Jul 10, 1985

Interim Jurisdiction in Winding-Up Petitions: Insights from Ramakrishna Industries (P.) Ltd. v. P.R Ramakrishnan And Others Introduction The case of Ramakrishna Industries (P.) Ltd. And Others v. P.R...

P. Kaliappa Gounder And Others v. Muthuswami Mudaliar: Clarifying the Legal Standards for Partition and Ouster

Date: Apr 3, 1985

P. Kaliappa Gounder And Others v. Muthuswami Mudaliar: Clarifying the Legal Standards for Partition and Ouster Introduction The case of P. Kaliappa Gounder And Others v. Muthuswami Mudaliar (Madras...

Adverse Possession Reinforced: V. Muthiah Pillai v. Vedambal and Others Analysis

Date: Mar 27, 1985

Adverse Possession Reinforced: V. Muthiah Pillai v. Vedambal and Others Analysis Introduction The case of V. Muthiah Pillai (Died) And Others v. Vedambal And Others, adjudicated by the Madras High...

Classification of Cosmetic Products for Excise Duties: Insights from Union Of India And Others v. T.S.R & Co.

Date: Mar 14, 1985

Classification of Cosmetic Products for Excise Duties: Insights from Union Of India And Others v. T.S.R & Co. Introduction The case of Union Of India And Others v. T.S.R & Co. (Madras High Court,...

Strict Interpretation of Business Expenses: Insights from Commissioner Of Income-Tax v. T.S Hajee Moosa & Company

Date: Mar 9, 1985

Strict Interpretation of Business Expenses: Insights from Commissioner Of Income-Tax v. T.S Hajee Moosa & Company 1. Introduction The case of Commissioner Of Income-Tax v. T.S Hajee Moosa & Company...

Clarifying Deductibility of Hospitality Expenditures: Insights from Commissioner Of Income-Tax v. Carborandum Universal Ltd.

Date: Mar 7, 1985

Clarifying Deductibility of Hospitality Expenditures: Insights from Commissioner Of Income-Tax v. Carborandum Universal Ltd. Introduction The case of Commissioner Of Income-Tax v. Carborandum...

Madras High Court Establishes Priority of Statutory Tenancy Rights Over Civil Suits in S. Balasubramanian v. Shamsu Thalreez And Others

Date: Feb 14, 1985

Madras High Court Establishes Priority of Statutory Tenancy Rights Over Civil Suits Introduction The case of S. Balasubramanian v. Shamsu Thalreez And Others, adjudicated by the Madras High Court on...

Metal Powder Company v. State of Tamil Nadu: Clarifying Permanent Workmen Status and Employer Rights

Date: Feb 6, 1985

Metal Powder Company v. State of Tamil Nadu: Clarifying Permanent Workmen Status and Employer Rights Introduction The case of Metal Powder Company, Ltd., Madras, and Another v. State of Tamil Nadu...

Locus Standi of Statutory Beneficiaries: Insights from Film Federation of India v. Union of India

Date: Feb 6, 1985

Locus Standi of Statutory Beneficiaries: Insights from Film Federation of India v. Union of India Introduction The case of The Film Federation of India, Rep. By Its President D. Ramanujam v. The...

Merger Doctrine in Section 263 Revisions: Carborundum Universal Ltd. v. Income Tax Officer

Date: Jan 25, 1985

Merger Doctrine in Section 263 Revisions: Carborundum Universal Ltd. v. Income Tax Officer Introduction The case of Carborundum Universal Ltd. v. Income Tax Officer was adjudicated by the Madras High...

Equality in Taxation: Madras High Court Strikes Down Discriminatory Sales Tax on Tourism-Approved Hotels

Date: Jan 22, 1985

Equality in Taxation: Madras High Court Strikes Down Discriminatory Sales Tax on Tourism-Approved Hotels Introduction The case of Sangu Chakra Hotels Private Limited v. The State Of Tamil Nadu was...

Invalidity of Ad-Interim Injunction: R. Venkataswami Naidu v. South India Viscose Ltd.

Date: Jan 9, 1985

Invalidity of Ad-Interim Injunction: R. Venkataswami Naidu v. South India Viscose Ltd. Introduction The case of R. Venkataswami Naidu v. Messrs. South India Viscose Ltd. was adjudicated in the Madras...

Guardianship and Custody of Hindu Minor Girls: Precedence Set by D. Rajaiah v. Dhanapal

Date: Dec 22, 1984

Guardianship and Custody of Hindu Minor Girls: Precedence Set by D. Rajaiah v. Dhanapal Introduction The case of D. Rajaiah v. Dhanapal adjudicated by the Madras High Court on December 21, 1984,...

Mandate on Government's Discretion to Grant Sanctions under Rule 17: Badrinath v. Tamil Nadu

Date: Dec 21, 1984

Mandate on Government's Discretion to Grant Sanctions under Rule 17: Badrinath v. Government Of Tamil Nadu Introduction Badrinath v. Government Of Tamil Nadu (By Chief Secretary To Government),...

Clarifying Customs Duty Chargeability: Insights from M. Jamal Company v. Union Of India & Others

Date: Dec 21, 1984

Clarifying Customs Duty Chargeability: Insights from M. Jamal Company v. Union Of India & Others 1. Introduction The case of M. Jamal Company v. Union Of India & Others, adjudicated by the Madras...

Revised Tax Returns Do Not Bar Criminal Proceedings for Original Fraudulent Filings

Date: Dec 19, 1984

Revised Tax Returns Do Not Bar Criminal Proceedings for Original Fraudulent Filings Introduction The case of S.R Arulprakasam v. Smt. Prema Malinivasan, Income-Tax Officer, Central Circle-Xv, Madras...

Madras High Court Reinforces Undue Influence and Benami Transaction Principles in Andalammal v. Rajeswari Vedachalam

Date: Dec 18, 1984

Madras High Court Reinforces Undue Influence and Benami Transaction Principles in Andalammal v. Rajeswari Vedachalam Introduction The case of Andalammal v. Rajeswari Vedachalam (Daced) And Others...

Setting Aside Improper Mandatory Injunction in Share Transfer Case – S. Sundanam Pillai v. P. Govindaswami

Date: Dec 15, 1984

Setting Aside Improper Mandatory Injunction in Share Transfer Case Introduction The case of S. Sundanam Pillai And 20 Others v. P. Govindaswami, And Another adjudicated by the Madras High Court on...

Dinod Cashew Corporation v. Deputy Commercial Tax Officer: Defining Commodity Identity in Sales Tax Exemptions

Date: Dec 13, 1984

Dinod Cashew Corporation v. Deputy Commercial Tax Officer: Defining Commodity Identity in Sales Tax Exemptions Introduction The case of Dinod Cashew Corporation v. The Deputy Commercial Tax Officer...