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Autonomy of Religious Institutions in Successor Appointments: Establishing Precedent in His Holiness Sri-La-Sri Ambalavana Pandara Sannathi Avergal v. State Of Tamil Nadu 1. Introduction The case of...
P.P Kanniah v. Income-Tax Officer: Jurisdiction Over Seized Assets Under I.T Act vs. Gold (Control) Act Introduction The case of P.P Kanniah v. Income-Tax Officer, Central Circle I, Madras, And...
Clarification on Section 13 of the Tamil Nadu Minor Inam Act: Vesting of Patta When Site and Superstructure have Separate Ownership Introduction The case of K. Vellappa Gounder And Sons, By Partner,...
Madras High Court Establishes Non-Assessment of Hypothetical Interest Income in Unrecoverable Hire-Purchase Agreements Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-V v. Motor...
Interpretation of 'Import' Under the Customs Act: K.R Ahmed Shah v. Additional Collector Of Customs 1. Introduction The case K.R Ahmed Shah v. Additional Collector Of Customs, Madras & Others...
Establishing Deceptive Similarity Standards in Trade Mark Infringement: Aravind Laboratories v. V. Annamalai Chettiar Introduction The case of Aravind Laboratories v. V. Annamalai Chettiar...
Determining Penalties for Income Concealment: Insights from Commissioner Of Income-Tax, Tamil Nadu-III v. S.S.K.G Arthanariswamy Chettiar Introduction The case of Commissioner Of Income-Tax, Tamil...
Reaffirming Magistrate's Duty to Enforce Witness Attendance under Cr PC: The State v. Veerappan And Others Introduction In the seminal case of The State v. Veerappan And Others, adjudicated by the...
Madras High Court Establishes Criteria for Section 84 Relief and Unabsorbed Depreciation Set-off Introduction The case of Commissioner Of Income-Tax, Tamil Nadu II v. Madras Wire Products is a...
Mandating Proper Party Implementation in Appeals: Insights from M. Muthayya v. Kamu Alias Kamala Ammal And Others Introduction The case of M. Muthayya v. Kamu Alias Kamala Ammal And Others...
Material Alterations in Guarantee Agreements and the Discharge of Surety Liability: Perumal Reddiar v. Bank Of Baroda Introduction The case of S. Perumal Reddiar v. Bank Of Baroda revolves around the...
Set-Off Priorities in Income Tax: Commissioner Of Income-Tax, Tamil Nadu v. Coromandel Steels Ltd. Introduction Commissioner Of Income-Tax, Tamil Nadu v. Coromandel Steels Ltd. is a landmark judgment...
Determining Public Authority Status for Writ Jurisdiction: Insights from United India Fire And General Insurance Co. Ltd. v. A.A. Nathan Introduction The case of United India Fire And General...
Interpretation of 'Mainly' in Section 54 of the Income-Tax Act: Insights from Commissioner Of Income-Tax v. C. Jayalakshmi Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. C....
Limits on Transposing Respondents as Appellants: Jurisprudence from Govinda Iyer v. Kumar and Others Introduction Govinda Iyer v. Kumar and Others is a significant judgment delivered by the Madras...
Presidency Club Ltd. v. Commissioner Of Income-Tax: Tax Exemption for Member-Based Clubs Under Mutuality Doctrine Introduction The case of The Presidency Club Ltd. v. Commissioner Of Income-Tax,...
Clarifying the Scope of Section 23 of the Hindu Succession Act: Partition Rights of Female Heirs in the Presence of a Single Male Heir Introduction The case of Janabai Ammal Alias Gunabooshani v....
Madras High Court Establishes State Authority Over Denominational Temples under Tamil Nadu Hindu Religious and Charitable Endowments Act Introduction The case of Tamarakulam Vellala Samudhayam Arya...
Enforceability of Guarantee Agreements: The Necessity of Fresh Consideration – Union of India v. Bank of India Introduction The case of Union Of India v. Bank Of India (Madras High Court, 1980)...
Undue Influence and Part Performance in Property Sale: K.M. Madhavakrishnan v. S.R. Sami And Ors. Introduction The case of K.M. Madhavakrishnan v. S.R. Sami And Ors. adjudicated by the Madras High...