Madras High Court Case Commentaries

Madras High Court Upholds State's Authority to Levy Sales Tax on Sugar Candy

Date: Aug 27, 1982

Madras High Court Upholds State's Authority to Levy Sales Tax on Sugar Candy Introduction The case of Nemichand Parasmal And Company v. The Deputy Commercial Tax Officer, Evening Bazaar Assessment...

Strict Adherence to Order 21 R.106 CPC Supersedes State Amendments: Ayappa Naicker v. Subbammal

Date: Aug 26, 1982

Strict Adherence to Order 21 R.106 CPC Supersedes State Amendments: Ayappa Naicker v. Subbammal Introduction The case of Ayappa Naicker v. Subbammal And Another was adjudicated in the Madras High...

Ensuring Procedural Compliance in Civil Service Appeals: Insights from G. Srinivasan v. Government Of Tamil Nadu

Date: Aug 26, 1982

Ensuring Procedural Compliance in Civil Service Appeals: Insights from G. Srinivasan v. Government Of Tamil Nadu Introduction The case of G. Srinivasan v. Government Of Tamil Nadu And Others is a...

Classification of Gifts in Taxation: Commissioner Of Income-Tax, Tamil Nadu-I v. Dr. B.M Sundaravadanam

Date: Aug 21, 1982

Classification of Gifts in Taxation: Commissioner Of Income-Tax, Tamil Nadu-I v. Dr. B.M Sundaravadanam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Dr. B.M Sundaravadanam...

Ad Hoc Allowances and Provident Fund Liability: Insights from E.I.D Parry (India) Ltd. v. Regional Commissioner

Date: Aug 21, 1982

Ad Hoc Allowances and Provident Fund Liability: Insights from E.I.D Parry (India) Ltd. v. Regional Commissioner Introduction The case of E.I.D Parry (India) Ltd. v. Regional Commissioner, Employees'...

Cycle Classification under Central Excises Act: The T.S Cycles Precedent

Date: Aug 17, 1982

Cycle Classification under Central Excises Act: The T.S Cycles Precedent Introduction The case of T.S Cycles Of India, Ambattur, Madras v. Union Of India And Another, decided by the Madras High Court...

Recognition of Income Tax Payments as Charitable Expenditure under Section 11 I.T. Act

Date: Aug 6, 1982

Recognition of Income Tax Payments as Charitable Expenditure under Section 11 I.T. Act Introduction The case of Commissioner Of Income-Tax v. Janaki Ammal Ayya Nadar Trust adjudicated by the Madras...

Madras High Court Upholds Procedural Compliance under Section 263 of the Income-tax Act

Date: Aug 4, 1982

Madras High Court Upholds Procedural Compliance under Section 263 of the Income-tax Act Introduction The case of V. Raju v. Commissioner Of Income-Tax, Tamil Nadu-II (Madras High Court, 1982)...

Addl. Commissioner Of Income-Tax v. S. Pichaimanickam Chettiar: Clarifying Burden of Proof Under Section 69A

Date: Aug 4, 1982

Addl. Commissioner Of Income-Tax v. S. Pichaimanickam Chettiar: Clarifying Burden of Proof Under Section 69A Introduction The case of Addl. Commissioner Of Income-Tax v. S. Pichaimanickam Chettiar...

Mandatory Written Instrument for Partition of Partnership-held Immovable Property: Madras HC Decision

Date: Jul 30, 1982

Mandatory Written Instrument for Partition of Partnership-held Immovable Property: Madras HC Decision Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Dadha And Company...

Unified Disposal of Suit and Counter-Claims: Insights from Madras High Court in T.K.V.S Vidyapoornachary Sons v. M.R Krishnamahary

Date: Jul 10, 1982

Unified Disposal of Suit and Counter-Claims: Insights from Madras High Court in T.K.V.S Vidyapoornachary Sons v. M.R Krishnamahary Introduction The case of T.K.V.S Vidyapoornachary Sons By One Its...

Madras High Court Establishes Clear Guidelines on Tenant Rights and Compensation in Temple-Owned Inalienable Land

Date: Jul 8, 1982

Madras High Court Establishes Clear Guidelines on Tenant Rights and Compensation in Temple-Owned Inalienable Land Introduction The case of N. Balasubramania Iyer v. Sri Ponneswari And Muthu...

Reevaluation of Deduction Claims and Development Rebates: Insights from Commissioner Of Income-Tax v. North Arcot District Co-Operative Spinning Mills Ltd.

Date: Jun 16, 1982

Reevaluation of Deduction Claims and Development Rebates: Insights from Commissioner Of Income-Tax v. North Arcot District Co-Operative Spinning Mills Ltd. Introduction The case of Commissioner Of...

Deductibility of Litigation Expenses in Business Operations: Insights from Commissioner of Income-Tax v. O.P.N. Arunachala Nadar

Date: Jun 16, 1982

Deductibility of Litigation Expenses in Business Operations: Insights from Commissioner of Income-Tax v. O.P.N. Arunachala Nadar Introduction The judicial landscape surrounding the deductibility of...

Scope of Commissioner Appointments and Interlocutory Appeals in Rent Control: Insights from M.P Appulu v. A. Fatima Lohra

Date: Apr 16, 1982

Scope of Commissioner Appointments and Interlocutory Appeals in Rent Control: Insights from M.P Appulu v. A. Fatima Lohra Introduction The case of M.P Appulu v. A. Fatima Lohra And Another...

Clarifying the Scope of Writ Jurisdiction: Private Corporations and Mandamus under Article 226 - Buckingham and Carnatic Mills Case

Date: Apr 8, 1982

Clarifying the Scope of Writ Jurisdiction: Private Corporations and Mandamus under Article 226 - Buckingham and Carnatic Mills Case Introduction The case of The Workmen Of Buckingham And Carnatic...

Employees' State Insurance Coverage for Shareholder-Employees in Cooperative Societies: Pondicherry Weavers Case

Date: Apr 2, 1982

Employees' State Insurance Coverage for Shareholder-Employees in Cooperative Societies: Pondicherry Weavers Case Introduction The case of Pondicherry State Weavers Co-Operative Society, Ltd.,...

Nationalised Banks' Interest Rates Exempt from Usurious Loans Act: Indian Bank v. Gurukal

Date: Apr 1, 1982

Nationalised Banks' Interest Rates Exempt from Usurious Loans Act: Indian Bank v. Gurukal Introduction Indian Bank v. V. A. Balasubramania Gurukal is a landmark judgment delivered by the Madras High...

Standard Motor Products of India Ltd. v. Commissioner Of Income-Tax: Reassessment and Depreciation Practices Established

Date: Mar 31, 1982

Standard Motor Products of India Ltd. v. Commissioner Of Income-Tax: Reassessment and Depreciation Practices Established Introduction In the landmark case of Commissioner Of Income-Tax, Tamil Nadu v....

Comprehensive Reassessment Jurisdiction and Depreciation Classification in Commissioner of Income Tax v. Standard Motor Products Of India Ltd.

Date: Mar 14, 1982

Comprehensive Reassessment Jurisdiction and Depreciation Classification in Commissioner of Income Tax v. Standard Motor Products Of India Ltd. Introduction The case of Commissioner Of Income Tax v....

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