Reinterpreting Indirect Transfers under Section 64: Madras High Court's Decision in Additional Commissioner of Income-Tax v. C.R Ranganathan Chetty and Others Introduction In the landmark case of...
Madras High Court Establishes Appellate Authority's Power to Extend Time for C Form Declarations under Central Sales Tax Act Introduction The case of State Of Tamil Nadu v. Arulmurugan And Company...
Discretionary Power in Levying Penalties under Section 140A: Insights from Commissioner of Income-Tax v. Mysore Fertiliser Company Introduction The case of Commissioner of Income-Tax, Tamil Nadu-I v....
K.J Sivalingam v. S. Guruswamy: Upholding Landlord's Rights under Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of K.J Sivalingam v. S. Guruswamy And Another adjudicated by...
Madras High Court's Landmark Judgment on Definition of 'Providing Credit Facilities' under Income Tax Act Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Madras Autorickshaw...
Validity of Insurance Disclaimer Based on Driver's Licensing in Motor Accident Claims Introduction The case of E. Anjanadevi v. Arumugham And Another adjudicated by the Madras High Court on October...
Valuation of Surplus Lands under Wealth-Tax Act: A Comprehensive Analysis of Commissioner Of Wealth-Tax v. K.S Ranganatha Mudaliar Introduction The case of Commissioner Of Wealth-Tax, Tamil Nadu-II,...
Revenue vs Capital Expenditure in Foreign Technical Collaborations: Insights from Commissioner Of Income-Tax v. Madras Rubber Factory Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil...
Deductibility of Provision for Marriage of Unmarried Hindu Daughter in Estate Duty Calculations Introduction The case of Controller Of Estate Duty, Madras v. Dr. B. Kamalamma is a pivotal judicial...
Madras High Court Upholds State's Authority to Levy Sales Tax on Sugar Candy Introduction The case of Nemichand Parasmal And Company v. The Deputy Commercial Tax Officer, Evening Bazaar Assessment...
Strict Adherence to Order 21 R.106 CPC Supersedes State Amendments: Ayappa Naicker v. Subbammal Introduction The case of Ayappa Naicker v. Subbammal And Another was adjudicated in the Madras High...
Ensuring Procedural Compliance in Civil Service Appeals: Insights from G. Srinivasan v. Government Of Tamil Nadu Introduction The case of G. Srinivasan v. Government Of Tamil Nadu And Others is a...
Classification of Gifts in Taxation: Commissioner Of Income-Tax, Tamil Nadu-I v. Dr. B.M Sundaravadanam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Dr. B.M Sundaravadanam...
Ad Hoc Allowances and Provident Fund Liability: Insights from E.I.D Parry (India) Ltd. v. Regional Commissioner Introduction The case of E.I.D Parry (India) Ltd. v. Regional Commissioner, Employees'...
Cycle Classification under Central Excises Act: The T.S Cycles Precedent Introduction The case of T.S Cycles Of India, Ambattur, Madras v. Union Of India And Another, decided by the Madras High Court...
Recognition of Income Tax Payments as Charitable Expenditure under Section 11 I.T. Act Introduction The case of Commissioner Of Income-Tax v. Janaki Ammal Ayya Nadar Trust adjudicated by the Madras...
Madras High Court Upholds Procedural Compliance under Section 263 of the Income-tax Act Introduction The case of V. Raju v. Commissioner Of Income-Tax, Tamil Nadu-II (Madras High Court, 1982)...
Addl. Commissioner Of Income-Tax v. S. Pichaimanickam Chettiar: Clarifying Burden of Proof Under Section 69A Introduction The case of Addl. Commissioner Of Income-Tax v. S. Pichaimanickam Chettiar...
Mandatory Written Instrument for Partition of Partnership-held Immovable Property: Madras HC Decision Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. Dadha And Company...
Unified Disposal of Suit and Counter-Claims: Insights from Madras High Court in T.K.V.S Vidyapoornachary Sons v. M.R Krishnamahary Introduction The case of T.K.V.S Vidyapoornachary Sons By One Its...