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  • Commentaries
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Madras High Court Case Commentaries

Revenue vs. Capital Expenditure: The Subrogation Principle in Commissioner of Income-Tax v. Madras Auto Service Ltd.

Revenue vs. Capital Expenditure: The Subrogation Principle in Commissioner of Income-Tax v. Madras Auto Service Ltd.

Date: Mar 10, 1982
Revenue vs. Capital Expenditure: The Subrogation Principle in Commissioner of Income-Tax v. Madras Auto Service Ltd. Introduction The case of Commissioner of Income-Tax v. Madras Auto Service Ltd....
Maintainability of Fresh Suits Filed After Registration: Insights from Buhari Trading Co. v. Star Metal Co.

Maintainability of Fresh Suits Filed After Registration: Insights from Buhari Trading Co. v. Star Metal Co.

Date: Mar 5, 1982
Maintainability of Fresh Suits Filed After Registration: Insights from Buhari Trading Co. v. Star Metal Co. Introduction The case of Messrs. Buhari Trading Co., Rep, By Its Propr: Mrs. Hyrunnissa...
Supremacy of Statutory Provisions Over Inherent Powers: Analysis of The State Of Tamil Nadu v. Thakorebhai And Brothers

Supremacy of Statutory Provisions Over Inherent Powers: Analysis of The State Of Tamil Nadu v. Thakorebhai And Brothers

Date: Feb 16, 1982
Supremacy of Statutory Provisions Over Inherent Powers: Analysis of The State Of Tamil Nadu v. Thakorebhai And Brothers Introduction The State Of Tamil Nadu v. Thakorebhai And Brothers is a landmark...
Clarification on Order 23 Rule 1(3) C.P.C: Withdrawal of Suit When Dismissed on Merits – Chinna Vaira Thevar v. S. Vaira Thevar

Clarification on Order 23 Rule 1(3) C.P.C: Withdrawal of Suit When Dismissed on Merits – Chinna Vaira Thevar v. S. Vaira Thevar

Date: Feb 12, 1982
Clarification on Order 23 Rule 1(3) C.P.C: Withdrawal of Suit When Dismissed on Merits – Chinna Vaira Thevar v. S. Vaira Thevar Introduction The case of Chinna Vaira Thevar v. S. Vaira Thevar...
Voluntary Resignation and the Interpretation of 'Otherwise Terminated' Under S.22 of the Tamil Nadu Recognised Private Schools Regulation Act: A Comprehensive Analysis of K. Selvaraj v. R. Jesudasan

Voluntary Resignation and the Interpretation of 'Otherwise Terminated' Under S.22 of the Tamil Nadu Recognised Private Schools Regulation Act: A Comprehensive Analysis of K. Selvaraj v. R. Jesudasan

Date: Feb 4, 1982
Voluntary Resignation and the Interpretation of 'Otherwise Terminated' Under S.22 of the Tamil Nadu Recognised Private Schools Regulation Act: A Comprehensive Analysis of K. Selvaraj v. R. Jesudasan...
Non-Waiver of Section 11 Notice through Cautious Filing under Section 9: Madras High Court's Ruling

Non-Waiver of Section 11 Notice through Cautious Filing under Section 9: Madras High Court's Ruling

Date: Jan 28, 1982
Non-Waiver of Section 11 Notice through Cautious Filing under Section 9: Madras High Court's Ruling Introduction The case of Sri Agastheeswarar Prasanna Venkatesa Perumal Devastanam By Its Hereditary...
Clarification on Section 13(2)(a) and (h) Exemptions under Section 11: Insights from Commissioner Of Income Tax, Coimbatore v. Nachimuthu Industrial Association

Clarification on Section 13(2)(a) and (h) Exemptions under Section 11: Insights from Commissioner Of Income Tax, Coimbatore v. Nachimuthu Industrial Association

Date: Jan 23, 1982
Clarification on Section 13(2)(a) and (h) Exemptions under Section 11: Insights from Commissioner Of Income Tax, Coimbatore v. Nachimuthu Industrial Association Introduction The case Commissioner Of...
Madras High Court Establishes Distinction Between Association of Persons and Body of Individuals in Tax Assessments and Upholds Tribunal’s Authority to Consider New Pleas

Madras High Court Establishes Distinction Between Association of Persons and Body of Individuals in Tax Assessments and Upholds Tribunal’s Authority to Consider New Pleas

Date: Jan 12, 1982
Madras High Court Establishes Distinction Between Association of Persons and Body of Individuals in Tax Assessments and Upholds Tribunal’s Authority to Consider New Pleas Introduction The case of...
M/S. Vasanji Navji And Co. v. M/S. K.P.C Spinners And Others: A Landmark Judgment on Arbitration and Dishonored Cheques

M/S. Vasanji Navji And Co. v. M/S. K.P.C Spinners And Others: A Landmark Judgment on Arbitration and Dishonored Cheques

Date: Jan 7, 1982
M/S. Vasanji Navji And Co. v. M/S. K.P.C Spinners And Others: A Landmark Judgment on Arbitration and Dishonored Cheques Introduction The case of M/S. Vasanji Navji And Co. v. M/S. K.P.C Spinners And...
Ramco Cement: Defining Sale Price for Sales Tax Assessment under Central and Tamil Nadu Sales Tax Acts

Ramco Cement: Defining Sale Price for Sales Tax Assessment under Central and Tamil Nadu Sales Tax Acts

Date: Dec 24, 1981
Ramco Cement: Defining Sale Price for Sales Tax Assessment under Central and Tamil Nadu Sales Tax Acts 1. Introduction The case of Ramco Cement Distribution Co. (P.) Ltd. v. State Of Tamil Nadu,...
Boundaries of Inherent Jurisdiction: Insights from K.S Narayanan And Others v. S. Gopinathan

Boundaries of Inherent Jurisdiction: Insights from K.S Narayanan And Others v. S. Gopinathan

Date: Dec 23, 1981
Boundaries of Inherent Jurisdiction: Insights from K.S Narayanan And Others v. S. Gopinathan Introduction The case of K.S Narayanan And Others v. S. Gopinathan (Madras High Court, 1981) serves as a...
Distinction between Capital and Revenue Expenditure in Factory Shifting: India Pistons Repco Ltd. v. Commissioner Of Income-Tax

Distinction between Capital and Revenue Expenditure in Factory Shifting: India Pistons Repco Ltd. v. Commissioner Of Income-Tax

Date: Dec 19, 1981
Distinction between Capital and Revenue Expenditure in Factory Shifting: India Pistons Repco Ltd. v. Commissioner Of Income-Tax Introduction The case of India Pistons Repco Ltd. v. Commissioner Of...
Madras High Court Judgment on Retrospective Amendments and Penalty Imposition: Mrs. Salma v. Commissioner of Income-Tax

Madras High Court Judgment on Retrospective Amendments and Penalty Imposition: Mrs. Salma v. Commissioner of Income-Tax

Date: Dec 11, 1981
Madras High Court Judgment on Retrospective Amendments and Penalty Imposition: Mrs. Salma v. Commissioner of Income-Tax Introduction The case of Mrs. K.T.M.S Umma Salma v. Commissioner Of Income-Tax,...
Burden of Proof in Income Tax Penalty: Insights from Commissioner Of Income-Tax, Tamil Nadu-IV v. A.C Paul

Burden of Proof in Income Tax Penalty: Insights from Commissioner Of Income-Tax, Tamil Nadu-IV v. A.C Paul

Date: Dec 9, 1981
Burden of Proof in Income Tax Penalty: Insights from Commissioner Of Income-Tax, Tamil Nadu-IV v. A.C Paul Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-IV v. A.C Paul, adjudicated...
Mazzban B. Irani v. S.R Mazda: Affirming Eviction Rights Without Probate under Rent Control Act

Mazzban B. Irani v. S.R Mazda: Affirming Eviction Rights Without Probate under Rent Control Act

Date: Dec 1, 1981
Mazzban B. Irani v. S.R Mazda: Affirming Eviction Rights Without Probate under Rent Control Act Introduction The case of Mazzban B. Irani And Others v. S.R Mazda, Executor Of The Estate Of R.F Mazda...
Strict Compliance with Eviction Procedures Under Tamil Nadu Rent Control Act: Analysis of Iqbal And Co. v. Abdul Rahim

Strict Compliance with Eviction Procedures Under Tamil Nadu Rent Control Act: Analysis of Iqbal And Co. v. Abdul Rahim

Date: Nov 27, 1981
Strict Compliance with Eviction Procedures Under Tamil Nadu Rent Control Act: Analysis of Iqbal And Co. v. Abdul Rahim Introduction The case of Iqbal And Co., By Its Partner A. Mohammed Hassim v....
Reserve for Doubtful Debts as a Provision: Commissioner of Income Tax v. Indian Express (Madurai) Ltd.

Reserve for Doubtful Debts as a Provision: Commissioner of Income Tax v. Indian Express (Madurai) Ltd.

Date: Nov 26, 1981
Reserve for Doubtful Debts as a Provision: Commissioner of Income Tax v. Indian Express (Madurai) Ltd. Introduction The case of Commissioner Of Income-Tax v. Indian Express (Madurai) Ltd. adjudicated...
Reaffirmation of Burden of Proof in Penalty Proceedings under Section 271(1)(c) of the Income Tax Act

Reaffirmation of Burden of Proof in Penalty Proceedings under Section 271(1)(c) of the Income Tax Act

Date: Nov 25, 1981
Reaffirmation of Burden of Proof in Penalty Proceedings under Section 271(1)(c) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-Iv v. Imperial Automobiles...
Real Income Principle in Taxation: Commissioner Of Income-Tax, Madras v. Devi Films

Real Income Principle in Taxation: Commissioner Of Income-Tax, Madras v. Devi Films

Date: Nov 21, 1981
Real Income Principle in Taxation: Commissioner Of Income-Tax, Madras v. Devi Films Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. Devi Films (P.) Ltd. adjudicated by the...
M.A Rajarathnam v. J. Rajammal: Exclusion of Time for Obtaining Certified Copies in Revision Petitions under the Rent Control Act

M.A Rajarathnam v. J. Rajammal: Exclusion of Time for Obtaining Certified Copies in Revision Petitions under the Rent Control Act

Date: Nov 20, 1981
M.A Rajarathnam v. J. Rajammal: Exclusion of Time for Obtaining Certified Copies in Revision Petitions under the Rent Control Act Introduction The case of M.A Rajarathnam v. J. Rajammal adjudicated...
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