Madras High Court Case Commentaries

Liability of Insurance Companies for Passengers in Goods Vehicles: Insights from G. Dhyanand v. Zaamni Bi And Others

Date: Apr 28, 1981

Liability of Insurance Companies for Passengers in Goods Vehicles: Insights from G. Dhyanand v. Zaamni Bi And Others Introduction The case of G. Dhyanand And Another v. Zaamni Bi And Others...

Perumal v. Chinna Kuppanna Gounder: Clarifying the Scope of Tamil Nadu Debt Relief Act, 1980 in Civil Proceedings

Date: Apr 17, 1981

Perumal v. Chinna Kuppanna Gounder: Clarifying the Scope of Tamil Nadu Debt Relief Act, 1980 in Civil Proceedings Introduction Perumal v. Chinna Kuppanna Gounder is a landmark judgment delivered by...

Limitations on Statutory Ouster Clauses: Insights from V.S Alwar Ayyangar v. Gurusamy Thevar

Date: Apr 4, 1981

Limitations on Statutory Ouster Clauses: Insights from V.S Alwar Ayyangar v. Gurusamy Thevar Introduction The case of V.S Alwar Ayyangar v. Gurusamy Thevar, adjudicated by the Madras High Court on...

Satyendra Kumar v. Commissioner Of Income-Tax: Recognizing Gifts from Female Members as the Nucleus of Joint Family Property under Mitakshara Law

Date: Apr 2, 1981

Satyendra Kumar v. Commissioner Of Income-Tax: Recognizing Gifts from Female Members as the Nucleus of Joint Family Property under Mitakshara Law Introduction The case of Satyendra Kumar v....

Limitations on Appealing Interlocutory Orders under the Tamil Nadu Rent Control Act: Insights from Chinnaraju Naidu v. Bavani Bai

Date: Mar 25, 1981

Limitations on Appealing Interlocutory Orders under the Tamil Nadu Rent Control Act: Insights from Chinnaraju Naidu v. Bavani Bai Introduction The case of Chinnaraju Naidu v. Bavani Bai adjudicated...

Irrevocability of Settlements in Coparcenary Properties under Hindu Law: Ponnuchami Servai v. Balasubramanian Alias Suresh

Date: Mar 11, 1981

Irrevocability of Settlements in Coparcenary Properties under Hindu Law: Ponnuchami Servai v. Balasubramanian Alias Suresh Introduction The case of Ponnuchami Servai v. Balasubramanian Alias Suresh...

Limitation of Revisional Powers in Association of Persons Assessments: Venkatakrishna Rice Company v. CIT

Date: Mar 6, 1981

Limitation of Revisional Powers in Association of Persons Assessments: Venkatakrishna Rice Company v. Commissioner of Income-Tax Introduction The landmark judgment in Venkatakrishna Rice Company v....

Unauthorized Use of Insured Vehicles: Precedent in United India Fire And General Insurance Co. Ltd. v. M.S Durairaj

Date: Feb 24, 1981

Unauthorized Use of Insured Vehicles: Precedent in United India Fire And General Insurance Co. Ltd. v. M.S Durairaj Introduction The case of United India Fire And General Insurance Co. Ltd., Madurai...

Classification of Asphaltic Roofing Sheets Under Central Excise Tariff: Insights from Light Roofings Ltd. v. Superintendent Of Central Excise, Kancheepuram And Two Others

Date: Feb 21, 1981

Classification of Asphaltic Roofing Sheets Under Central Excise Tariff: Insights from Light Roofings Ltd. v. Superintendent Of Central Excise, Kancheepuram And Two Others Introduction The case of...

Authorization Requirements for Drivers of Public Carriers: M/S. National Insurance Co. Ltd. v. Mahadevayya

Date: Feb 18, 1981

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

Date: Jan 30, 1981

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...

Madras Rubber Factory Ltd. v. Assistant Collector Of Central Excise: Jurisdiction and Refund Limitations

Date: Jan 13, 1981

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...

Comprehensive Commentary on Commissioner of Income-Tax v. M.N Rajam: Deductibility of Mortgage Debt in Wealth Tax Assessment

Date: Jan 13, 1981

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...

Appellate Authority Upholds Correct Market Valuation in Stamp Duty Assessment

Date: Jan 13, 1981

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

Date: Jan 9, 1981

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

Date: Dec 24, 1980

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

Date: Dec 12, 1980

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

Date: Dec 6, 1980

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

Date: Dec 3, 1980

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

Date: Dec 3, 1980

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,...