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  • Commentaries
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Madras High Court Case Commentaries

Madras High Court Establishes Precedent on Tax Treatment of Unclaimed Security Deposits

Madras High Court Establishes Precedent on Tax Treatment of Unclaimed Security Deposits

Date: Jul 15, 1981
Madras High Court Establishes Precedent on Tax Treatment of Unclaimed Security Deposits Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. A.V.M Ltd. adjudicated by the Madras High...
Applicability of Section 5 of the Limitation Act, 1963 to Appeals under the Tamil Nadu Rent Control Act: Rethinasamy v. Komalavalli And Another

Applicability of Section 5 of the Limitation Act, 1963 to Appeals under the Tamil Nadu Rent Control Act: Rethinasamy v. Komalavalli And Another

Date: Jul 15, 1981
Applicability of Section 5 of the Limitation Act, 1963 to Appeals under the Tamil Nadu Rent Control Act: Rethinasamy v. Komalavalli And Another Introduction The case of Rethinasamy v. Komalavalli And...
Capital vs Revenue Expenditure in Technical Aid Agreements: Insights from M.R Electronic Components Ltd. v. CIT, Madras High Court

Capital vs Revenue Expenditure in Technical Aid Agreements: Insights from M.R Electronic Components Ltd. v. CIT, Madras High Court

Date: Jul 9, 1981
Capital vs Revenue Expenditure in Technical Aid Agreements: Insights from M.R Electronic Components Ltd. v. CIT, Madras High Court Introduction The case of M.R Electronic Components Ltd. v....
Chargeability of Customs Duty at Entry into Territorial Waters: Sundaram Textiles Ltd. v. Assistant Collector Of Customs, Madras High Court

Chargeability of Customs Duty at Entry into Territorial Waters: Sundaram Textiles Ltd. v. Assistant Collector Of Customs, Madras High Court

Date: Jul 8, 1981
Chargeability of Customs Duty at Entry into Territorial Waters: Sundaram Textiles Ltd. v. Assistant Collector Of Customs, Madras High Court Introduction The case of Sundaram Textiles Ltd., Madurai v....
Negligence in Public Transportation: Pandian Roadways Corporation v. Karunanithi

Negligence in Public Transportation: Pandian Roadways Corporation v. Karunanithi

Date: Jul 3, 1981
Negligence in Public Transportation: Pandian Roadways Corporation v. Karunanithi Introduction The case of Pandian Roadways Corporation, Madurai, Through Its Mg. Director v. Karunanithi, Minor By His...
Defining 'Public Place' and Statutory Bar under ESI Act: The Landmark Judgment in Mangalam v. Express Newspapers Ltd.

Defining 'Public Place' and Statutory Bar under ESI Act: The Landmark Judgment in Mangalam v. Express Newspapers Ltd.

Date: Jul 3, 1981
Defining 'Public Place' and Statutory Bar under ESI Act: The Landmark Judgment in Mangalam v. Express Newspapers Ltd. Introduction The case of Mangalam And Others v. Express Newspapers Ltd. is a...
Admissibility of Unregistered Lease Agreements Not Creating Present Demise: T.N Habib Khan v. Arogya Mary Shanthi Lucien

Admissibility of Unregistered Lease Agreements Not Creating Present Demise: T.N Habib Khan v. Arogya Mary Shanthi Lucien

Date: Jun 27, 1981
Admissibility of Unregistered Lease Agreements Not Creating Present Demise: T.N Habib Khan v. Arogya Mary Shanthi Lucien Introduction The case of T.N Habib Khan, Proprietor, Hotel Impala And Impala...
Madras High Court Sets Precedent on Timely Service of Notices under the Prevention of Food Adulteration Act

Madras High Court Sets Precedent on Timely Service of Notices under the Prevention of Food Adulteration Act

Date: Jun 24, 1981
Madras High Court Sets Precedent on Timely Service of Notices under the Prevention of Food Adulteration Act Introduction The case of Perumal And Another Accused v. Kumbakonam Municipality was...
Revisiting Passenger Status for Insurance Liability: Southern Motors v. C. Sivajothiammal And Others

Revisiting Passenger Status for Insurance Liability: Southern Motors v. C. Sivajothiammal And Others

Date: Jun 18, 1981
Revisiting Passenger Status for Insurance Liability: Southern Motors v. C. Sivajothiammal And Others Introduction The case of Messrs. Southern Motors, Madurai v. C. Sivajothiammal And Others...
Madras High Court Establishes Strict Criteria for Weighted Allowances under Section 35B

Madras High Court Establishes Strict Criteria for Weighted Allowances under Section 35B

Date: Jun 18, 1981
Madras High Court Establishes Strict Criteria for Weighted Allowances under Section 35B Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Southern Sea Foods (P.) Ltd. was...
Balakrishnan v. Krishnamoorthy & Ors.: Legal Continuity in Procedural Law during Pondicherry’s Transition from French to Indian Jurisdiction

Balakrishnan v. Krishnamoorthy & Ors.: Legal Continuity in Procedural Law during Pondicherry’s Transition from French to Indian Jurisdiction

Date: Jun 17, 1981
Balakrishnan v. Krishnamoorthy & Ors.: Legal Continuity in Procedural Law during Pondicherry’s Transition from French to Indian Jurisdiction Introduction Balakrishnan v. Krishnamoorthy & Ors. is a...
Liability of Insurance Companies for Passengers in Goods Vehicles: Insights from G. Dhyanand v. Zaamni Bi And Others

Liability of Insurance Companies for Passengers in Goods Vehicles: Insights from G. Dhyanand v. Zaamni Bi And Others

Date: Apr 28, 1981
Liability of Insurance Companies for Passengers in Goods Vehicles: Insights from G. Dhyanand v. Zaamni Bi And Others Introduction The case of G. Dhyanand And Another v. Zaamni Bi And Others...
Perumal v. Chinna Kuppanna Gounder: Clarifying the Scope of Tamil Nadu Debt Relief Act, 1980 in Civil Proceedings

Perumal v. Chinna Kuppanna Gounder: Clarifying the Scope of Tamil Nadu Debt Relief Act, 1980 in Civil Proceedings

Date: Apr 17, 1981
Perumal v. Chinna Kuppanna Gounder: Clarifying the Scope of Tamil Nadu Debt Relief Act, 1980 in Civil Proceedings Introduction Perumal v. Chinna Kuppanna Gounder is a landmark judgment delivered by...
Limitations on Statutory Ouster Clauses: Insights from V.S Alwar Ayyangar v. Gurusamy Thevar

Limitations on Statutory Ouster Clauses: Insights from V.S Alwar Ayyangar v. Gurusamy Thevar

Date: Apr 4, 1981
Limitations on Statutory Ouster Clauses: Insights from V.S Alwar Ayyangar v. Gurusamy Thevar Introduction The case of V.S Alwar Ayyangar v. Gurusamy Thevar, adjudicated by the Madras High Court on...
Satyendra Kumar v. Commissioner Of Income-Tax: Recognizing Gifts from Female Members as the Nucleus of Joint Family Property under Mitakshara Law

Satyendra Kumar v. Commissioner Of Income-Tax: Recognizing Gifts from Female Members as the Nucleus of Joint Family Property under Mitakshara Law

Date: Apr 2, 1981
Satyendra Kumar v. Commissioner Of Income-Tax: Recognizing Gifts from Female Members as the Nucleus of Joint Family Property under Mitakshara Law Introduction The case of Satyendra Kumar v....
Limitations on Appealing Interlocutory Orders under the Tamil Nadu Rent Control Act: Insights from Chinnaraju Naidu v. Bavani Bai

Limitations on Appealing Interlocutory Orders under the Tamil Nadu Rent Control Act: Insights from Chinnaraju Naidu v. Bavani Bai

Date: Mar 25, 1981
Limitations on Appealing Interlocutory Orders under the Tamil Nadu Rent Control Act: Insights from Chinnaraju Naidu v. Bavani Bai Introduction The case of Chinnaraju Naidu v. Bavani Bai adjudicated...
Irrevocability of Settlements in Coparcenary Properties under Hindu Law: Ponnuchami Servai v. Balasubramanian Alias Suresh

Irrevocability of Settlements in Coparcenary Properties under Hindu Law: Ponnuchami Servai v. Balasubramanian Alias Suresh

Date: Mar 11, 1981
Irrevocability of Settlements in Coparcenary Properties under Hindu Law: Ponnuchami Servai v. Balasubramanian Alias Suresh Introduction The case of Ponnuchami Servai v. Balasubramanian Alias Suresh...
Limitation of Revisional Powers in Association of Persons Assessments: Venkatakrishna Rice Company v. CIT

Limitation of Revisional Powers in Association of Persons Assessments: Venkatakrishna Rice Company v. CIT

Date: Mar 6, 1981
Limitation of Revisional Powers in Association of Persons Assessments: Venkatakrishna Rice Company v. Commissioner of Income-Tax Introduction The landmark judgment in Venkatakrishna Rice Company v....
Unauthorized Use of Insured Vehicles: Precedent in United India Fire And General Insurance Co. Ltd. v. M.S Durairaj

Unauthorized Use of Insured Vehicles: Precedent in United India Fire And General Insurance Co. Ltd. v. M.S Durairaj

Date: Feb 24, 1981
Unauthorized Use of Insured Vehicles: Precedent in United India Fire And General Insurance Co. Ltd. v. M.S Durairaj Introduction The case of United India Fire And General Insurance Co. Ltd., Madurai...
Classification of Asphaltic Roofing Sheets Under Central Excise Tariff: Insights from Light Roofings Ltd. v. Superintendent Of Central Excise, Kancheepuram And Two Others

Classification of Asphaltic Roofing Sheets Under Central Excise Tariff: Insights from Light Roofings Ltd. v. Superintendent Of Central Excise, Kancheepuram And Two Others

Date: Feb 21, 1981
Classification of Asphaltic Roofing Sheets Under Central Excise Tariff: Insights from Light Roofings Ltd. v. Superintendent Of Central Excise, Kancheepuram And Two Others Introduction The case of...
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