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  • Commentaries
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Madras High Court Case Commentaries

Authorization Requirements for Drivers of Public Carriers: M/S. National Insurance Co. Ltd. v. Mahadevayya

Authorization Requirements for Drivers of Public Carriers: M/S. National Insurance Co. Ltd. v. Mahadevayya

Date: Feb 18, 1981
Authorization Requirements for Drivers of Public Carriers: M/S. National Insurance Co. Ltd. v. Mahadevayya Introduction The case of M/S. National Insurance Co. Ltd. v. Mahadevayya And Others...
Thanthi Trust Judgment: Affirming Tax Exemption for Business Held Under Charitable Trust

Thanthi Trust Judgment: Affirming Tax Exemption for Business Held Under Charitable Trust

Date: Jan 30, 1981
Thanthi Trust Judgment: Affirming Tax Exemption for Business Held Under Charitable Trust Introduction The Thanthi Trust v. Commissioner of Income-Tax judgment, delivered by Justice Ramanujam of the...
Comprehensive Commentary on Commissioner of Income-Tax v. M.N Rajam: Deductibility of Mortgage Debt in Wealth Tax Assessment

Comprehensive Commentary on Commissioner of Income-Tax v. M.N Rajam: Deductibility of Mortgage Debt in Wealth Tax Assessment

Date: Jan 13, 1981
Deductibility of Mortgage Debt in Wealth Tax Assessment: Insights from Commissioner of Income-Tax v. M.N Rajam Introduction The case Commissioner Of Income-Tax v. M.N Rajam, adjudicated by the Madras...
Madras Rubber Factory Ltd. v. Assistant Collector Of Central Excise: Jurisdiction and Refund Limitations

Madras Rubber Factory Ltd. v. Assistant Collector Of Central Excise: Jurisdiction and Refund Limitations

Date: Jan 13, 1981
Madras Rubber Factory Ltd. v. Assistant Collector Of Central Excise: Jurisdiction and Refund Limitations Introduction In the landmark case of Madras Rubber Factory Ltd. v. Assistant Collector Of...
Appellate Authority Upholds Correct Market Valuation in Stamp Duty Assessment

Appellate Authority Upholds Correct Market Valuation in Stamp Duty Assessment

Date: Jan 13, 1981
Appellate Authority Upholds Correct Market Valuation in Stamp Duty Assessment Introduction The case of The Collector Of Nilgiris At Ootacamund v. Messrs. Mahavir Plantations Pte. Ltd. adjudicated by...
V. Ramakrishna And Sons Limited v. Commissioner Of Income-Tax: Development Rebate and Expense Deduction in Managing Agency Business

V. Ramakrishna And Sons Limited v. Commissioner Of Income-Tax: Development Rebate and Expense Deduction in Managing Agency Business

Date: Jan 9, 1981
V. Ramakrishna And Sons Limited v. Commissioner Of Income-Tax: Development Rebate and Expense Deduction in Managing Agency Business Introduction In the landmark case of V. Ramakrishna And Sons...
Estate Duty Exclusions in Capital Gains Computation: Analysis of Smt. S. Valliammai And Another v. Commissioner Of Income-Tax, Madras

Estate Duty Exclusions in Capital Gains Computation: Analysis of Smt. S. Valliammai And Another v. Commissioner Of Income-Tax, Madras

Date: Dec 24, 1980
Estate Duty Exclusions in Capital Gains Computation: Analysis of Smt. S. Valliammai And Another v. Commissioner Of Income-Tax, Madras 1. Introduction The case of Smt. S. Valliammai And Another v....
Separate Legal Entities in Partnership Firms and Eligibility for Excise Duty Concessions: Insights from Bapalal & Co. v. Government of India

Separate Legal Entities in Partnership Firms and Eligibility for Excise Duty Concessions: Insights from Bapalal & Co. v. Government of India

Date: Dec 12, 1980
Separate Legal Entities in Partnership Firms and Eligibility for Excise Duty Concessions: Insights from Bapalal & Co. v. Government of India Introduction The case of Bapalal & Co. v. Government Of...
Sub-Tenants Lack Independent Protection Under Tamil Nadu Buildings (Lease and Rent Control) Act: S. Balasubramaniam v. Gulab Jan

Sub-Tenants Lack Independent Protection Under Tamil Nadu Buildings (Lease and Rent Control) Act: S. Balasubramaniam v. Gulab Jan

Date: Dec 6, 1980
Sub-Tenants Lack Independent Protection Under Tamil Nadu Buildings (Lease and Rent Control) Act: S. Balasubramaniam v. Gulab Jan Introduction The case of S. Balasubramaniam v. Gulab Jan adjudicated...
Lease-Cum-License as Transfer of Capital Asset under Section 45 of Income-Tax Act: A Comprehensive Commentary

Lease-Cum-License as Transfer of Capital Asset under Section 45 of Income-Tax Act: A Comprehensive Commentary

Date: Dec 3, 1980
Lease-Cum-License as Transfer of Capital Asset under Section 45 of Income-Tax Act: A Comprehensive Commentary Introduction The case of A.R Krishnamurthy and A.R Rajagopalan v. Commissioner of...
Bona Fide Requirement and Tenant Adjustment Claims in Eviction Proceedings: Insights from K. Venkataramani v. S. Aravamuthan

Bona Fide Requirement and Tenant Adjustment Claims in Eviction Proceedings: Insights from K. Venkataramani v. S. Aravamuthan

Date: Dec 3, 1980
Bona Fide Requirement and Tenant Adjustment Claims in Eviction Proceedings: Insights from K. Venkataramani v. S. Aravamuthan Introduction The case of K. Venkataramani v. S. Aravamuthan And Others,...
Madras High Court Upholds Private Right of Access to Public Streets in Govinda Asari v. Kancheepuram Municipal Council

Madras High Court Upholds Private Right of Access to Public Streets in Govinda Asari v. Kancheepuram Municipal Council

Date: Dec 3, 1980
Madras High Court Upholds Private Right of Access to Public Streets in Govinda Asari v. Kancheepuram Municipal Council Introduction The case of Govinda Asari v. The Kancheepuram Municipal Council,...
Madras High Court Establishes ITO Autonomy in Assessments and Limits Witness Representation Rights

Madras High Court Establishes ITO Autonomy in Assessments and Limits Witness Representation Rights

Date: Nov 22, 1980
Madras High Court Establishes ITO Autonomy in Assessments and Limits Witness Representation Rights Introduction The case of V. Datchinamurthy And Another v. Asst. Director Of Inspection,...
Comprehensive Commentary on T.K Krishnamoorthy v. Messrs. Jagat Textiles

Comprehensive Commentary on T.K Krishnamoorthy v. Messrs. Jagat Textiles

Date: Nov 1, 1980
Single Petition Maintainability in Multiple Tenancies: Insights from T.K Krishnamoorthy v. Messrs. Jagat Textiles Introduction The case of T.K Krishnamoorthy v. Messrs. Jagat Textiles, Rep. Its...
Ex Parte Decree and Its Implications: Analysis of N. Jayaraman v. Glaxo Laboratories India Ltd.

Ex Parte Decree and Its Implications: Analysis of N. Jayaraman v. Glaxo Laboratories India Ltd.

Date: Oct 22, 1980
Ex Parte Decree and Its Implications: Analysis of N. Jayaraman v. Glaxo Laboratories India Ltd. Introduction The case of N. Jayaraman v. Glaxo Laboratories India Ltd., adjudicated by the Madras High...
Madras High Court Declares Section 52-A of Tamil Nadu Act Ultra Vires

Madras High Court Declares Section 52-A of Tamil Nadu Act Ultra Vires

Date: Oct 8, 1980
Madras High Court Declares Section 52-A of Tamil Nadu Act Ultra Vires 1. Introduction The case of G.N. Venkataswamy v. Tamil Nadu Small Industries Development Corporation Ltd was adjudicated by the...
Non-Enforceability of Summary Procedure Decrees as Judgments on Merits: K. M. Abdul Jabbar v. Indo-Singapore Traders

Non-Enforceability of Summary Procedure Decrees as Judgments on Merits: K. M. Abdul Jabbar v. Indo-Singapore Traders

Date: Oct 4, 1980
Non-Enforceability of Summary Procedure Decrees as Judgments on Merits: K. M. Abdul Jabbar v. Indo-Singapore Traders Introduction The case of K. M. Abdul Jabbar v. Indo-Singapore Traders (P) Ltd;...
P. Thangavelu v. R. Dhanalakshmi Ammal: Establishing the Invalidity of Mortgages Executed by Minors and Clarifying Vested Interests in Succession Wills

P. Thangavelu v. R. Dhanalakshmi Ammal: Establishing the Invalidity of Mortgages Executed by Minors and Clarifying Vested Interests in Succession Wills

Date: Oct 2, 1980
P. Thangavelu v. R. Dhanalakshmi Ammal: Establishing the Invalidity of Mortgages Executed by Minors and Clarifying Vested Interests in Succession Wills Introduction The case of P. Thangavelu v. R....
Executing Courts Retain Discretion to Fix and Reduce Upset Prices in Court Auctions: Dr. A.U. Natarajan And Another v. Indian Bank

Executing Courts Retain Discretion to Fix and Reduce Upset Prices in Court Auctions: Dr. A.U. Natarajan And Another v. Indian Bank

Date: Sep 25, 1980
Executing Courts Retain Discretion to Fix and Reduce Upset Prices in Court Auctions Case Commentary on Dr. A.U. Natarajan And Another v. Indian Bank, Madras Introduction The case of Dr. A.U....
Defining 'Consumption' for Tax Liability: Madras High Court in The State of Tamil Nadu v. Subbaraj And Co.

Defining 'Consumption' for Tax Liability: Madras High Court in The State of Tamil Nadu v. Subbaraj And Co.

Date: Sep 24, 1980
Defining 'Consumption' for Tax Liability: Madras High Court in The State of Tamil Nadu v. Subbaraj And Co. Introduction The case of The State of Tamil Nadu v. Subbaraj And Co. (Madras High Court,...
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