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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 Introduction The Thanthi Trust v. Commissioner of Income-Tax judgment, delivered by Justice Ramanujam of the...
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 Introduction In the landmark case of Madras Rubber Factory Ltd. v. Assistant Collector Of...
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 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 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 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 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 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 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 Introduction The case of Govinda Asari v. The Kancheepuram Municipal Council,...
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,...
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. 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 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 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 Introduction The case of P. Thangavelu v. R....
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. Introduction The case of The State of Tamil Nadu v. Subbaraj And Co. (Madras High Court,...