Assessment of Interest Income Under "Other Sources” — Comprehensive Commentary on Commissioner Of Income-Tax v. Seshasayee Paper And Boards Ltd. Introduction The case of Commissioner Of Income-Tax v....
Ownership and Depreciation Eligibility: Analysis of Commissioner of Income Tax v. Tamil Nadu Agro Industries Corporation Ltd. Introduction The case of Commissioner Of Income Tax v. Tamil Nadu Agro...
Custody of Minor Children under Hindu Minority and Guardianship Act: Mother's Preferential Rights Established in Suresh Babu v. Madhu Introduction Case Title: Suresh Babu v. Madhu Alias Kanchan...
Condonation of Delayed Tax Appeals and the Interaction Between Income-Tax and Excess Profits Tax Acts: A Comprehensive Commentary on Commissioner Of Income-Tax v. K.S.P Shanmugavel Nadar And Others...
Transfer Orders in Public Service: Affirming Administrative Discretion and Addressing Allegations of Malice Introduction The case of Tamil Nadu Electricity Board, Madras [By Chief Engineer...
Sakthi Charities v. Commissioner Of Income-Tax: Affirming Strict Compliance for Charitable Trusts under Section 11 1. Introduction The case of Sakthi Charities v. Commissioner Of Income-Tax, Madras...
Madras High Court Establishes Precedent on Injunctions Against Invocation of Bank Guarantees in Cases Involving Alleged Fraud Introduction In the landmark case of Messrs. Arul Murugan Traders By Its...
Madras High Court Establishes Strict Liability of Motor Vehicle Owners in Passenger Claims Introduction The case of M. Kandaswamy Pillai v. Chinnasamy And Another adjudicated by the Madras High Court...
Constraints on Landlord's Claims Under S.10(3)(a)(i): The R. Jagannatha Chettiar v. Swarnambal Precedent Introduction The case of R. Jagannatha Chettiar v. Swarnambal adjudicated by the Madras High...
Jurisdictional Clarifications in International Commercial Disputes: Mitsubishi France v. Neyveli Lignite Corporation Ltd. Introduction The case of Mitsubishi France (S.A), Paris-8 France, And...
Clarification on Applicability of Section 271(1)(c) in Estimates-Based Assessments Introduction The case of Commissioner Of Income-Tax v. B.A Balasubramaniam And Bros adjudicated by the Madras High...
Independent Nature of Criminal Prosecution under FERA: Insights from A.S.G. Jothimani Nadar v. Deputy Director Introduction The case of A.S.G. Jothimani Nadar v. The Deputy Director, Enforcement...
V.S. Devadoss v. S. Velu And Another: Affirming Landlord Rights and Limiting Procedural Hurdles in Eviction Proceedings Introduction The case of V.S. Devadoss v. S. Velu And Another adjudicated by...
Madras High Court Clarifies Bona Fide Requirements for Eviction under Sections 10(3)(a)(i) and 10(3)(a)(iii) of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 Introduction The case of M....
Entitlement to Interest under Section 214 Despite Belated Advance Tax Payments: Insights from Commissioner Of Income-Tax v. T.T Investments & Trades Pvt. Ltd. 1. Introduction The case of Commissioner...
Expanding the Scope of Section 80P: Interest on Securities and Government Subsidies as Banking Business Income Introduction The case of Commissioner Of Income-Tax v. Madurai District Central...
Classification of Non-Proprietary Clubs as Assessable Entities under the Wealth Tax Act Introduction The case of Coimbatore Club v. Wealth-Tax Officer adjudicated by the Madras High Court on January...
Ramakrishna Mills v. Government of Tamil Nadu: Establishing the Scope of Industrial Disputes and Procedural Adherence under the Industrial Disputes Act, 1947 Introduction The case of Ramakrishna...
Scope and Applicability of Order 34 Rule 5 During Appellate Proceedings Introduction The case M. Sevugan Chettiar & Another v. V.A Narayana Raja And Others adjudicated by the Madras High Court on...
Pallavan Transport Corporation (Metro) Madras v. First Additional Labour Court, Madras: Affirmation of Model Standing Orders Over Service Rules in Determining Superannuation Age Introduction In the...