South Indian Photographic and Allied Trades Association v. Commissioner Of Income-Tax: Affirming Tax Exemption under Section 11 Introduction The case of South Indian Photographic and Allied Trades...
Possession Requirement Affirmed for Claiming Benefits Under Section 9 of the Tamil Nadu City Tenant's Protection Act Introduction The case of Estate Of T.P Ramaswami Pillai, Rep. By T.R Kantian v. A....
Reaffirmation of Penalty under Section 271(1)(c) for Conscious Income Concealment Introduction The case of H.V Venugopal Chettiar v. Commissioner Of Income-Tax was adjudicated by the Madras High...
T.V Srinivasan v. Commissioner Of Wealth-Tax: Deduction of Secured Debts and Treatment of Advance Tax in Wealth-Tax Computation Introduction The case of T.V Srinivasan v. Commissioner Of Wealth-Tax...
Distinct Grounds for Eviction: Res Judicata and Separate Eviction Petitions under the Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of Associated Traders v. T.M.A Abdul...
Strict Enforcement of Time Limits under Tamil Nadu Tenants Protection Act in Shanti Theatre Case Introduction The case of N.A Munavar Hussain Sahib And Another v. E.R Narayanan And Others adjudicated...
K.A.K Anwar And Company v. The State Of Tamil Nadu: A Comprehensive Legal Commentary 1. Introduction The case of K.A.K Anwar And Company v. The State Of Tamil Nadu was adjudicated by the Madras High...
Madras High Court Establishes Limitations on Central Agencies' Investigative Powers under Section 377(2) of the Criminal Procedure Code Introduction The case of Assistant Collector Of Central Excise...
Reaffirming Article 191(1)(d): Disqualification of Legislative Members for "Adherence to Foreign State" through Honorary Consulship Introduction The case of K.S Haja Shareff v. His Excellency The...
Redefining Industrial Companies: Insights from Commissioner Of Income-Tax (Central) v. Buhari Sons Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax (Central), Madras v. Buhari Sons Pvt....
Affirmation of Public Highway Rights and Mandate for Removal of Unauthorized Encroachments: K. Sudarsan v. Corporation of Madras Introduction The case of K. Sudarsan And Others v. The Commissioner,...
Madras High Court Affirms Tax Exemption Eligibility of Federated Cooperative Societies under Section 80P Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Tamil Nadu Co-Operative...
E.I.D. Parry (India) Limited v. Far Eastern Marine Transport Co. Ltd. - A Landmark Judgment on Short-Landing and Limitation in Maritime Law Introduction The case of E.I.D. Parry (India) Limited v....
Capitalization of Technical Collaboration Fees and Royalties: Insights from Commissioner Of Income-Tax, Tamil Nadu-II v. Southern Switchgear Ltd. Introduction The case of Commissioner Of Income-Tax,...
Parry Ltd. v. Employees' State Insurance Corporation: Defining "Wages" for ESI Contributions Introduction The case of Employees' State Insurance Corporation, Madras v. E.I.D Parry (India) Ltd....
Clarification on Contributory and Composite Negligence: Andhra Marine Exports (P) Ltd. Quilon & Anr. v. P. Radhakrishnan And Others Introduction The case of Andhra Marine Exports (P) Ltd. Quilon &...
Jurisdiction and Cause of Action: S. Nagaraj v. S. Govindaswamy & Anr. – A Landmark on Original Side Appeals Introduction The case of S. Nagaraj v. S. Govindaswamy & Anr. adjudicated by the Madras...
Mandatory Joinder of Heirs in Partition Suits: Insights from A. Ramachandra Pillai v. Valliammal (Died) Introduction The case of A. Ramachandra Pillai v. Valliammal (Died) adjudicated by the Madras...
Transfer of Profit-Sharing Rights as a Deemed Gift: Insights from M.K Kuppuraj v. Commissioner Of Gift-Tax Introduction The case of M.K Kuppuraj v. Commissioner Of Gift-Tax delves into the...
Tax Implications of Credit Entries: Southern Brick Works Ltd. v. Commissioner Of Income-Tax Introduction Southern Brick Works Ltd. v. Commissioner of Income-Tax, Madras is a landmark case adjudicated...