Madras High Court Case Commentaries

Madras High Court Establishes Total Original Cost Approach in Capital Gains Calculation on Compulsory Acquisition of Shares

Date: Jan 18, 1983

Madras High Court Establishes Total Original Cost Approach in Capital Gains Calculation on Compulsory Acquisition of Shares Introduction The case of Commissioner Of Income-Tax, Madras v. T.V.S & Sons...

Precise Correlation Required for Penalties under Section 271(1)(c) of the Income Tax Act: Insights from M. Radhakrishniah v. Commissioner Of Income-Tax

Date: Jan 18, 1983

Precise Correlation Required for Penalties under Section 271(1)(c) of the Income Tax Act: Insights from M. Radhakrishniah v. Commissioner Of Income-Tax Introduction The case of M. Radhakrishniah v....

Voluntary Disclosure and Penalty Exemption Under Section 271(4A): Insights from K.P. Kandasami Mudaliar & Sons v. Commissioner Of Income-Tax

Date: Jan 18, 1983

Voluntary Disclosure and Penalty Exemption Under Section 271(4A): Insights from K.P. Kandasami Mudaliar & Sons v. Commissioner Of Income-Tax Introduction The case of K.P. Kandasami Mudaliar & Sons v....

Taxation of Mesne Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. P. Mariappa Gounder

Date: Jan 18, 1983

Taxation of Mesne Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. P. Mariappa Gounder Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-V v. P. Mariappa Gounder...

Provision for Gratuity Recognized as Current Liability and Deductible in Tax Computations: Madras High Court Precedent

Date: Dec 24, 1982

Provision for Gratuity Recognized as Current Liability and Deductible in Tax Computations: Madras High Court Precedent Introduction The judgment in Commissioner Of Wealth-Tax, And Others v. S. Ram...

Marappa Gounder v. Venkatachalam: Upholding Prosecutorial Responsibilities and Judicial Oversight in Criminal Proceedings

Date: Dec 21, 1982

Marappa Gounder v. Venkatachalam: Upholding Prosecutorial Responsibilities and Judicial Oversight in Criminal Proceedings Introduction Marappa Gounder v. Venkatachalam And Another is a landmark...

Jurisdictional Authority of Tribunals in Estate Duty: Exclusion of Lineal Descendants’ Share Affirmed

Date: Dec 16, 1982

Jurisdictional Authority of Tribunals in Estate Duty: Exclusion of Lineal Descendants’ Share Affirmed Introduction The case of Controller Of Estate Duty v. R. Brahadeeswaran adjudicated by the Madras...

Strict Enforcement of Section 40(b) I.T. Act: Gross Interest Payments to Partners Disallowed – Madras High Court in Commissioner Of Income-Tax, Tamil Nadu-V v. O.M.S.S Sankaralinga Nadar & Co.

Date: Dec 8, 1982

Strict Enforcement of Section 40(b) I.T. Act: Gross Interest Payments to Partners Disallowed Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-V v. O.M.S.S Sankaralinga Nadar & Co. was...

Single Lease Eviction: Establishing Bona Fide Requirements in D. Rukmani Ammal And Others v. V.K Isudden

Date: Nov 27, 1982

Single Lease Eviction: Establishing Bona Fide Requirements in D. Rukmani Ammal And Others v. V.K Isudden Introduction D. Rukmani Ammal And Others v. V.K Isudden is a landmark judgment delivered by...

Exclusion of Contingent Sales Tax Collections from Taxable Income: Commissioner Of Income-Tax v. Thirumalaiswamy Naidu And Sons

Date: Nov 23, 1982

Exclusion of Contingent Sales Tax Collections from Taxable Income: Commissioner Of Income-Tax v. Thirumalaiswamy Naidu And Sons Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v....

Expanding the Appellate Jurisdiction of the Income-Tax Appellate Tribunal

Date: Nov 10, 1982

Expanding the Appellate Jurisdiction of the Income-Tax Appellate Tribunal Introduction The case of Commissioner Of Income-Tax (Central), Madras v. Indian Express (Madurai) Pvt. Ltd. adjudicated by...

Reinterpreting Indirect Transfers under Section 64: Madras High Court's Decision in Additional Commissioner of Income-Tax v. C.R Ranganathan Chetty and Others

Date: Nov 4, 1982

Reinterpreting Indirect Transfers under Section 64: Madras High Court's Decision in Additional Commissioner of Income-Tax v. C.R Ranganathan Chetty and Others Introduction In the landmark case of...

Madras High Court Establishes Appellate Authority's Power to Extend Time for C Form Declarations under Central Sales Tax Act

Date: Nov 3, 1982

Madras High Court Establishes Appellate Authority's Power to Extend Time for C Form Declarations under Central Sales Tax Act Introduction The case of State Of Tamil Nadu v. Arulmurugan And Company...

Discretionary Power in Levying Penalties under Section 140A: Insights from Commissioner of Income-Tax v. Mysore Fertiliser Company

Date: Nov 3, 1982

Discretionary Power in Levying Penalties under Section 140A: Insights from Commissioner of Income-Tax v. Mysore Fertiliser Company Introduction The case of Commissioner of Income-Tax, Tamil Nadu-I v....

K.J Sivalingam v. S. Guruswamy: Upholding Landlord's Rights under Tamil Nadu Buildings (Lease and Rent Control) Act

Date: Oct 15, 1982

K.J Sivalingam v. S. Guruswamy: Upholding Landlord's Rights under Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of K.J Sivalingam v. S. Guruswamy And Another adjudicated by...

Madras High Court's Landmark Judgment on Definition of 'Providing Credit Facilities' under Income Tax Act

Date: Oct 15, 1982

Madras High Court's Landmark Judgment on Definition of 'Providing Credit Facilities' under Income Tax Act Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Madras Autorickshaw...

Validity of Insurance Disclaimer Based on Driver's Licensing in Motor Accident Claims

Date: Oct 14, 1982

Validity of Insurance Disclaimer Based on Driver's Licensing in Motor Accident Claims Introduction The case of E. Anjanadevi v. Arumugham And Another adjudicated by the Madras High Court on October...

Valuation of Surplus Lands under Wealth-Tax Act: A Comprehensive Analysis of Commissioner Of Wealth-Tax v. K.S Ranganatha Mudaliar

Date: Sep 25, 1982

Valuation of Surplus Lands under Wealth-Tax Act: A Comprehensive Analysis of Commissioner Of Wealth-Tax v. K.S Ranganatha Mudaliar Introduction The case of Commissioner Of Wealth-Tax, Tamil Nadu-II,...

Revenue vs Capital Expenditure in Foreign Technical Collaborations: Insights from Commissioner Of Income-Tax v. Madras Rubber Factory Ltd.

Date: Sep 18, 1982

Revenue vs Capital Expenditure in Foreign Technical Collaborations: Insights from Commissioner Of Income-Tax v. Madras Rubber Factory Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil...

Deductibility of Provision for Marriage of Unmarried Hindu Daughter in Estate Duty Calculations

Date: Sep 10, 1982

Deductibility of Provision for Marriage of Unmarried Hindu Daughter in Estate Duty Calculations Introduction The case of Controller Of Estate Duty, Madras v. Dr. B. Kamalamma is a pivotal judicial...

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