Establishing Bona Fide Requirements for Eviction Under Section 14(1)(b) of Tamil Nadu Buildings (Lease and Rent Control) Act: Kanakavalli Ammal v. V.S Sundaram Introduction The case of Kanakavalli...
Commissioner Of Income-Tax v. Veena Textiles Pvt. Ltd.: Defining the Bounds of Textile Manufacturing for Development Rebates Introduction Commissioner Of Income-Tax v. Veena Textiles Pvt. Ltd. is a...
Deduction of Transport Charges from Purchase Turnover: Insights from Kallakurichi Co-Operative Sugar Mills Ltd. v. State of Tamil Nadu Introduction The case of Kallakurichi Co-Operative Sugar Mills...
Nirmala Thirunavakkarasu v. Tamil Nadu Electricity Board: Establishing Duty of Care in Electricity Transmission Introduction The case of Nirmala Thirunavakkarasu and Others v. Tamil Nadu Electricity...
P. Annakili Ammal v. H.C Hussain: Establishing Standards for Eviction Under the Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of P. Annakili Ammal And Another v. H.C Hussain...
Roshan Beevi and Others v. Joint Secretary To Government Of Tamil Nadu and Others: Clarifying the Distinction Between Arrest and Custody Under the Customs Act and Article 22 of the Constitution...
Agastyar Trust: Defining Charitable Status for Income Tax Exemption Introduction The case of Commissioner Of Income-Tax (Central), Madras v. Shri Agastyar Trust adjudicated by the Madras High Court...
N. Rajeswari And Others v. S.P Palaniappan And Others: Clarifying Tenant Ownership and Eviction Rights Under Tamil Nadu Rent Control Act Introduction The case of N. Rajeswari And Others v. S.P...
Disallowance of Interest Under Section 36(1)(iii) When Borrowings Are for Non-Business Purposes Introduction The case of Commissioner Of Income-Tax v. Sujani Textiles (P.) Ltd. heard by the Madras...
Blue Mountain Estates Decision: Distinguishing Separate Business Lines for Tax Deductions Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. Blue Mountain Estates And...
Void Attachments under Order 38 Rule 5 CPC: Insights from N. Pappammal v. L. Chidambaram Introduction The case of N. Pappammal v. L. Chidambaram, adjudicated by the Madras High Court on October 18,...
Relaxation of Mandatory Document Disclosure in Cross-Examination: T.M. Mohana v. V. Kannan 1. Introduction The case of T.M. Mohana v. V. Kannan was adjudicated by the Madras High Court on October 7,...
Continuity of Business as Precondition for Carry Forward and Set Off of Tax Losses and Depreciation Introduction The case of Tube Suppliers Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Penalty Applicability under Section 271(1)(c) in Income Tax Assessments Based on Estimates: Insights from Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. E.V Rajan Introduction The case of...
Establishing the Burden of Proof under Section 68: Insights from Commissioner Of Income-Tax v. S. Kamaraja Pandian Introduction The case of Commissioner Of Income-Tax v. S. Kamaraja Pandian (Madras...
Clarification on Interest Levy under Section 215 When Tax is Deductible at Source under Section 194A Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I, Madras v. Madras Fertilisers...
Madras High Court Clarifies Jurisdiction Limits Under Section 255(4) of the Income-Tax Act, 1961 1. Introduction The case of Income-Tax Officer, Company Circle-II(I), Madras, And Others v....
Madras High Court Establishes Precedence on Sequence of Computing Deductions under Chapter VI-A Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III, Madras v. Madras Motors (P.) Ltd.,...
Vellanai Pandian v. Collector: Reinforcing Transparency in Preventive Detention Procedures under Tamil Nadu Act XIV of 1982 Introduction The case of A. Vellanai Pandian v. Collector And District...
Flexibility in Stock Valuation Methods: Madras High Court's Landmark Decision 1. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu v. Carborandum Universal Ltd. adjudicated by the...