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  • Commentaries
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Madras High Court Case Commentaries

Recognition of Business Activity under the Indian Partnership Act: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. Lakshmi Company

Recognition of Business Activity under the Indian Partnership Act: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. Lakshmi Company

Date: Nov 20, 1979
Recognition of Business Activity under the Indian Partnership Act: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. Lakshmi Company Introduction The case of Commissioner Of Income-Tax, Tamil...
Separation of Corporate Expenditure Disallowances and Individual Perquisite Valuation in Income Tax Assessment: Commissioner Of Income-Tax v. P.R Ramakrishnan

Separation of Corporate Expenditure Disallowances and Individual Perquisite Valuation in Income Tax Assessment: Commissioner Of Income-Tax v. P.R Ramakrishnan

Date: Nov 15, 1979
Separation of Corporate Expenditure Disallowances and Individual Perquisite Valuation in Income Tax Assessment: Commissioner Of Income-Tax v. P.R Ramakrishnan 1. Introduction The case of Commissioner...
Recognition of Excess Sales Tax Collections as Income in Year of Receipt: Commissioner Of Income-Tax v. Planters Co.

Recognition of Excess Sales Tax Collections as Income in Year of Receipt: Commissioner Of Income-Tax v. Planters Co.

Date: Nov 15, 1979
Recognition of Excess Sales Tax Collections as Income in Year of Receipt Introduction The case of Commissioner Of Income-Tax, Tamil Nadu v. Planters Co. (P.) Ltd. adjudicated by the Madras High Court...
Deductibility of Discount on Debentures: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Madras Industrial Investment Corporation Ltd.

Deductibility of Discount on Debentures: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Madras Industrial Investment Corporation Ltd.

Date: Nov 6, 1979
Deductibility of Discount on Debentures: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Madras Industrial Investment Corporation Ltd. Introduction In the landmark case of Commissioner Of...
Sathyamangalam Co-Operative Urban Bank v. Deputy Registrar: Establishing Accountability in Cooperative Societies

Sathyamangalam Co-Operative Urban Bank v. Deputy Registrar: Establishing Accountability in Cooperative Societies

Date: Oct 24, 1979
Sathyamangalam Co-Operative Urban Bank v. Deputy Registrar: Establishing Accountability in Cooperative Societies Introduction The case of Sathyamangalam Co-Operative Urban Bank, Limited v. The Deputy...
Administration and Natural Justice: Insights from G. Muthkrishan v. The Administrative Manager New Horizon Sugar Mills Pte. Ltd.

Administration and Natural Justice: Insights from G. Muthkrishan v. The Administrative Manager New Horizon Sugar Mills Pte. Ltd.

Date: Oct 19, 1979
Administration and Natural Justice: Insights from G. Muthkrishan v. The Administrative Manager New Horizon Sugar Mills Pte. Ltd. Introduction The case of G. Muthkrishan v. The Administrative Manager...
Mandatory Permission under Section 29 for Execution of Eviction Decrees: Parthasarathy v. Kuppammal

Mandatory Permission under Section 29 for Execution of Eviction Decrees: Parthasarathy v. Kuppammal

Date: Oct 18, 1979
Mandatory Permission under Section 29 for Execution of Eviction Decrees: Parthasarathy v. Kuppammal Introduction The landmark case Parthasarathy & Another v. Kuppammal, adjudicated by the Madras High...
Deductibility of Expenditures in Corporate Taxation: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Kisenchand Chellaram (India) P. Ltd.

Deductibility of Expenditures in Corporate Taxation: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Kisenchand Chellaram (India) P. Ltd.

Date: Oct 17, 1979
Deductibility of Expenditures in Corporate Taxation: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Kisenchand Chellaram (India) P. Ltd. Introduction The case of Commissioner Of...
L.A.R. Arunachalam Pillai And Sons v. State Of Tamil Nadu: Affirmation of Assessee's Right to Invoke Suo Motu Revisional Powers

L.A.R. Arunachalam Pillai And Sons v. State Of Tamil Nadu: Affirmation of Assessee's Right to Invoke Suo Motu Revisional Powers

Date: Oct 13, 1979
L.A.R. Arunachalam Pillai And Sons v. State Of Tamil Nadu: Affirmation of Assessee's Right to Invoke Suo Motu Revisional Powers 1. Introduction The case of L.A.R. Arunachalam Pillai And Sons v. State...
Validity of Tax Returns Filed in Incorrect Forms: Insights from Commissioner Of Income-Tax, Madras v. Royal Textiles

Validity of Tax Returns Filed in Incorrect Forms: Insights from Commissioner Of Income-Tax, Madras v. Royal Textiles

Date: Oct 12, 1979
Validity of Tax Returns Filed in Incorrect Forms: Insights from Commissioner Of Income-Tax, Madras v. Royal Textiles Introduction The case of Commissioner Of Income-Tax, Madras v. Royal Textiles,...
Execution Proceedings and Legal Representation Post-Death Under Tamil Nadu Buildings Act

Execution Proceedings and Legal Representation Post-Death Under Tamil Nadu Buildings Act

Date: Sep 30, 1979
Execution Proceedings and Legal Representation Post-Death Under Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of N. Ramanujam Naidu v. C. Panchanatha Mudaliar And Anr....
Sakthi Sugars Limited v. Union of India: Establishing Promissory Estoppel in Excise Duty Rebate

Sakthi Sugars Limited v. Union of India: Establishing Promissory Estoppel in Excise Duty Rebate

Date: Sep 29, 1979
Sakthi Sugars Limited v. Union of India: Establishing Promissory Estoppel in Excise Duty Rebate Introduction The case of Sakthi Sugars Limited, Coimbatore v. Union Of India And Others adjudicated by...
Madras High Court Clarifies Civil Court Jurisdiction under Section 16-A of the Tamil Nadu Agricultural Land Record of Tenancy Rights Act

Madras High Court Clarifies Civil Court Jurisdiction under Section 16-A of the Tamil Nadu Agricultural Land Record of Tenancy Rights Act

Date: Sep 28, 1979
Madras High Court Clarifies Civil Court Jurisdiction under Section 16-A of the Tamil Nadu Agricultural Land Record of Tenancy Rights Act Introduction The case of Periathambi Goundan v. District...
Duty of Customs Authorities to Issue Detention Certificates: Reassessment of Precedent in National Industries v. Assistant Collector Of Customs

Duty of Customs Authorities to Issue Detention Certificates: Reassessment of Precedent in National Industries v. Assistant Collector Of Customs

Date: Sep 4, 1979
Duty of Customs Authorities to Issue Detention Certificates: Reassessment of Precedent in National Industries v. Assistant Collector Of Customs Introduction The case of The National Industries By Its...
Ashok Leyland Limited v. The State Of Tamil Nadu: Limitation of Revisional Jurisdiction under the Tamil Nadu General Sales Tax Act, 1959

Ashok Leyland Limited v. The State Of Tamil Nadu: Limitation of Revisional Jurisdiction under the Tamil Nadu General Sales Tax Act, 1959

Date: Aug 22, 1979
Ashok Leyland Limited v. The State Of Tamil Nadu: Limitation of Revisional Jurisdiction under the Tamil Nadu General Sales Tax Act, 1959 Introduction The case of Ashok Leyland Limited v. The State Of...
Sri Vallaba Ganesar Devasthanam v. A. Anandavadivelu Mudaliar: Jurisdiction of Civil Courts in Trust Property Disputes

Sri Vallaba Ganesar Devasthanam v. A. Anandavadivelu Mudaliar: Jurisdiction of Civil Courts in Trust Property Disputes

Date: Aug 15, 1979
Sri Vallaba Ganesar Devasthanam v. A. Anandavadivelu Mudaliar: Jurisdiction of Civil Courts in Trust Property Disputes Introduction The case of Sri Vallaba Ganesar Devasthanam v. A. Anandavadivelu...
Assessment of Joint Hindu Family Property: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. M. Balasubramaniam

Assessment of Joint Hindu Family Property: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. M. Balasubramaniam

Date: Aug 11, 1979
Assessment of Joint Hindu Family Property: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. M. Balasubramaniam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. M....
Commissioner of Income-Tax v. R.B.C.C Charities: Interpretation of Section 11(1)(a) and Section 10(22) of the Income-Tax Act, 1961

Commissioner of Income-Tax v. R.B.C.C Charities: Interpretation of Section 11(1)(a) and Section 10(22) of the Income-Tax Act, 1961

Date: Aug 10, 1979
Commissioner of Income-Tax v. R.B.C.C Charities: Interpretation of Section 11(1)(a) and Section 10(22) of the Income-Tax Act, 1961 Introduction The case of Commissioner of Income-Tax, Tamil Nadu-I v....
Broadened Eligibility for Export Markets Development Allowance under Section 35B: Commissioner of Income-Tax v. Kasturi Palayacat Co.

Broadened Eligibility for Export Markets Development Allowance under Section 35B: Commissioner of Income-Tax v. Kasturi Palayacat Co.

Date: Aug 9, 1979
Broadened Eligibility for Export Markets Development Allowance under Section 35B: Commissioner of Income-Tax v. Kasturi Palayacat Co. Introduction The case of Commissioner of Income-Tax, Madras v....
Ramanathan v. Acting Zonal Manager: Upholding Fair Transfer Practices and Preventing Punitive Misuse of Administrative Transfers

Ramanathan v. Acting Zonal Manager: Upholding Fair Transfer Practices and Preventing Punitive Misuse of Administrative Transfers

Date: Aug 9, 1979
Ramanathan v. Acting Zonal Manager: Upholding Fair Transfer Practices and Preventing Punitive Misuse of Administrative Transfers Introduction Ramanathan (C.) v. Acting Zonal Manager, Food Corporation...
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