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Reserve vs. Provision: Insights from Commissioner Of Income-Tax v. Crompton Engineering Co. 1. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Crompton Engineering Co. (Madras)...
Addl. Commissioner of Income-Tax, Tamil Nadu-II v. T.K Perumalswamy (1981): Clarifying Penalty Impositions under Section 271(1)(c) of the Income-tax Act Introduction This commentary delves into the...
Legal Expenses in Corporate Amalgamation: Revenue Deduction Affirmed in Bush Boake Allen Ltd. v. CIT Introduction The case Commissioner Of Income-Tax, Tamil Nadu-I v. Bush Boake Allen (India) Ltd....
Deductibility of Technical Aid Fees and Royalties as Revenue Expenditure: Analysis of Commissioner Of Income-Tax v. Sundaram Clayton Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil...
Affirming Tribunal's Discretion to Modify Punishments under Section 11-A: Ganeshar Aluminium Factory C/O. Jeewanlal v. Industrial Tribunal, Madras Introduction The case of Ganeshar Aluminium Factory...
NAFED Canalization and the Scope of 'State' Under Article 12: A Comprehensive Legal Commentary Introduction The case of A.M Ahamed And Co., Madras And Others v. Union Of India And Others adjudicated...
Refund of Excise Duty Under Mistake of Law: Soft Beverages (Pvt.) Ltd. v. Union Of India Introduction The case of Soft Beverages (Pvt.) Ltd., Madurai v. Union Of India, And Another adjudicated by the...
South India Viscose Ltd. v. Commissioner Of Income-Tax: Clarifying Deductibility of Business Expenses and Extra Shift Depreciation Introduction South India Viscose Ltd. v. Commissioner Of Income-Tax....
Ordering of Deductions under Section 80P Preceding Set-Off of Unabsorbed Losses: Insights from Commissioner Of Income-Tax, Tamil Nadu-III v. Katpadi Co-Operative Timber Works Ltd. Introduction The...
Defining 'Ordinary Residence' and Custodial Jurisdiction: Insights from Bhagyalakshmi And Another v. K. Narayana Rao Introduction The case of Bhagyalakshmi And Another v. K. Narayana Rao adjudicated...
Madras High Court Upholds Bona Fide Demolition and Reconstruction Claims under Section 14(1)(b) of the Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of Bharat Trading Co., A...
Limits of Implied Authority in Partnership Firms: Madras High Court's Ruling in Chainraj Ramchand v. V.S Narayanaswamy Introduction The case of Chainraj Ramchand, Registered Partnership Firm Of...
Madras High Court Establishes Jurisdictional Limits of Civil Courts Under the Motor Vehicles Act Introduction The case of Sri Ranganathar Transports (P) Ltd., Thanjavur, Rep. By Its Mg. Partner v....
Madras High Court Strikes Down Section 14(4) of Tamil Nadu Prohibition Act as Unconstitutional Introduction The landmark case of D. Shanthalakshmi And Others v. State Of Tamil Nadu And Others was...
Pandurangan v. Sarangapani: Clarifying Absolute Ownership and Disposition of Ancestral Property under Hindu Law in Pondicherry Introduction The case of Pandurangan v. Sarangapani & Anr adjudicated by...
Clarifying Carrier Liability in Bills of Lading: Thakur Shipping Co Ltd. v. Food Corporation of India Introduction The case of M/S. Thakur Shipping Co Ltd., Bombay And Another v. Food Corporation Of...
Termination of Probationary Employees in Private Colleges: Clarification under Tamil Nadu Private Colleges Regulation Act, 1976 Introduction The case S. Jagadeesan v. Ayya Nadar Janaki Animal...
Mandatory Notice under Section 56 of the Wakf Act: Precedent Set in Rahmath Bi v. State Wakf Board Introduction The case of Rahmath Bi and Another v. The State Wakf Board, adjudicated by the Madras...
Limitations of Insurance Liability in Comprehensive Motor Insurance Policies: An Analysis of M/S Rajeswari Transports v. M.G Rajan & Others Introduction The case of M/S Rajeswari Transports (Firm),...
Venkatesh Emporium v. Commissioner Of Income-Tax: Clarifying the Scope of Section 40(b) Regarding HUFs and Partner Payments Introduction The case of Venkatesh Emporium v. Commissioner Of Income-Tax,...