Madras High Court Case Commentaries

Classification of Regulatory Payments as Business Expenditures: Commissioner Of Income Tax v. Vasantha Mills Ltd.

Date: Aug 8, 1979

Classification of Regulatory Payments as Business Expenditures: Commissioner Of Income Tax v. Vasantha Mills Ltd. Introduction The case of Commissioner Of Income Tax v. Vasantha Mills Ltd....

Reinterpretation of Excise Rebate Calculation: Assistant Collector Of Central Excise vs. New Horizon Sugar Mills

Date: Aug 3, 1979

Reinterpretation of Excise Rebate Calculation: Assistant Collector Of Central Excise vs. New Horizon Sugar Mills Introduction The case of Assistant Collector Of Central Excise, Customs House,...

Strict Interpretation of 'Application' under Section 11(1) of the Income-Tax Act: Insights from Nachimuthu Industrial Association v. CIT (1979)

Date: Jul 25, 1979

Strict Interpretation of 'Application' under Section 11(1) of the Income-Tax Act: Insights from Nachimuthu Industrial Association v. Commissioner Of Income-Tax (1979) Introduction The case of...

Madras High Court Establishes Consideration in Partnership Reconstitution to Avoid Gift-Tax Liability

Date: Jul 19, 1979

Madras High Court Establishes Consideration in Partnership Reconstitution to Avoid Gift-Tax Liability Introduction The case of Commissioner Of Gift-Tax, Tamil Nadu v. Ali Hussain M. Jeevaji And...

Capital Expenditures as Application of Income for Charitable Purposes under Section 11 – Insights from Commissioner Of Income-Tax v. Kannika Parameswari Devasthanam And Charities

Date: Jul 19, 1979

Capital Expenditures as Application of Income for Charitable Purposes under Section 11 – Insights from Commissioner Of Income-Tax v. Kannika Parameswari Devasthanam And Charities Introduction The...

Establishment of Appeal Limitations on Interest Grants under Section 214: Triplicane Urban Co-Operative Society Ltd. v. Commissioner Of Income-Tax, Madras

Date: Jul 18, 1979

Establishment of Appeal Limitations on Interest Grants under Section 214 Introduction The case of Triplicane Urban Co-Operative Society Ltd. v. Commissioner Of Income-Tax, Madras, adjudicated by the...

Disallowance of Statutory Profit Appropriations and Capital Losses in Income Tax Assessments: Insights from Commissioner Of Income-Tax v. South Arcot District Co-Operative Supply & Marketing Society Ltd.

Date: Jul 17, 1979

Disallowance of Statutory Profit Appropriations and Capital Losses in Income Tax Assessments: Insights from Commissioner Of Income-Tax v. South Arcot District Co-Operative Supply & Marketing Society...

Strict Compliance for Deduction Under Section 37(3) in Maintenance of Guest Houses: A Commentary on Commissioner of Income-Tax v. Aruna Sugars Ltd.

Date: Jul 12, 1979

Strict Compliance for Deduction Under Section 37(3) in Maintenance of Guest Houses Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Aruna Sugars Ltd. adjudicated by the Madras...

Charge of Interest Under Section 217: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. City Palayacot Co.

Date: Jul 7, 1979

Charge of Interest Under Section 217: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. City Palayacot Co. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. City Palayacot...

Non-Adjustment of Business Loss Before Section 80T Deduction on Capital Gains: Madras High Court Sets Precedent

Date: Jul 4, 1979

Non-Adjustment of Business Loss Before Section 80T Deduction on Capital Gains: Madras High Court Sets Precedent Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-Vi v. V. Venkatachalam,...

Admiralty Flats Motel Judgment: Defining Partnership Registration and Business Income

Date: Jul 4, 1979

Admiralty Flats Motel Judgment: Defining Partnership Registration and Business Income Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-Iv v. Admiralty Flats Motel adjudicated by the...

Capital vs Revenue Receipt in Restrictive Covenant Agreements: Insights from Commissioner Of Income-Tax, Tamil Nadu v. Saraswathi Publicities

Date: Jul 4, 1979

Capital vs Revenue Receipt in Restrictive Covenant Agreements: Insights from Commissioner Of Income-Tax, Tamil Nadu v. Saraswathi Publicities Introduction The case of Commissioner Of Income-Tax,...

Madras High Court Enhances Scrutiny over Income Escaping Assessments under Section 147(a)

Date: Jun 26, 1979

Madras High Court Enhances Scrutiny over Income Escaping Assessments under Section 147(a) Introduction The case of Asa John Devinathan And Another v. Addl. Commissioner Of Income-Tax, Madras is a...

Applying Judicial Maxims to Time-Limits in Land Acquisition Declarations: K. Chinnathambi Gounder v. Government Of Tamil Nadu

Date: Jun 23, 1979

Applying Judicial Maxims to Time-Limits in Land Acquisition Declarations: K. Chinnathambi Gounder v. Government Of Tamil Nadu Introduction K. Chinnathambi Gounder v. Government Of Tamil Nadu is a...

Cost of Acquisition as Market Value on Partition: A Commentary on Additional Commissioner Of Income-Tax v. Govindoss Purushothamdoss

Date: Jun 19, 1979

Cost of Acquisition as Market Value on Partition: A Commentary on Additional Commissioner Of Income-Tax v. Govindoss Purushothamdoss Introduction The case of Additional Commissioner Of Income-Tax v....

Reaffirming Adequate Consideration Standards under Section 4(1)(a) of the Gift Tax Act: Insights from Commissioner Of Gift-Tax, Tamil Nadu-I v. Indo Traders And Agencies (Madras) P. Ltd.

Date: Jun 15, 1979

Reaffirming Adequate Consideration Standards under Section 4(1)(a) of the Gift Tax Act Introduction The case of Commissioner Of Gift-Tax, Tamil Nadu-I v. Indo Traders And Agencies (Madras) P. Ltd....

Irregularities in Sale Proclamation Settlement Attract Order 21 Rule 90 C.P.C.: A.P.V. Rajendran v. S.A Sundararajan And Others

Date: Jun 15, 1979

Irregularities in Sale Proclamation Settlement Attract Order 21 Rule 90 C.P.C.: A.P.V. Rajendran v. S.A Sundararajan And Others Introduction The case of A.P.V. Rajendran v. S.A Sundararajan And...

Unified Tax Assessment: Overruling Separate Assessments in Reassessment Appeals

Date: Jun 14, 1979

Unified Tax Assessment: Overruling Separate Assessments in Reassessment Appeals Introduction The case of The Deputy Commissioner (C.T), Coimbatore v. Indian Refrigeration Industries Private Limited,...

Non-Compliance with Section 13(2) of the Prevention of Food Adulteration Act Vitiates Trial: Analysis of P.K Moorthy vs Food Inspector

Date: Apr 28, 1979

Non-Compliance with Section 13(2) of the Prevention of Food Adulteration Act Vitiates Trial: Analysis of P.K Moorthy vs Food Inspector Introduction The case of P.K Moorthy Accused vs. Food Inspector,...

Inference of Deliberate Concealment through Acceptance of ITO’s Additions: Analysis of Rathnam And Co. v. IAC Madras

Date: Apr 3, 1979

Inference of Deliberate Concealment through Acceptance of ITO’s Additions: Analysis of Rathnam And Co. v. IAC Madras Introduction The case of Rathnam And Co. v. Inspecting Assistant Commissioner,...

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