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  • Commentaries
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Madras High Court Case Commentaries

Madras High Court Establishes Distinction Between Mesne Profits and Income Shares in Partition Suits

Madras High Court Establishes Distinction Between Mesne Profits and Income Shares in Partition Suits

Date: Mar 14, 1979
Madras High Court Establishes Distinction Between Mesne Profits and Income Shares in Partition Suits Introduction The case of D. Nataraja Achari v. Balambal Ammal, adjudicated by the Madras High...
Defining 'Body of Individuals' in Income Tax: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Deghamwala Estates

Defining 'Body of Individuals' in Income Tax: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Deghamwala Estates

Date: Mar 14, 1979
Defining 'Body of Individuals' in Income Tax: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Deghamwala Estates Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v....
Balancing Charges and Accumulated Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam

Balancing Charges and Accumulated Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam

Date: Mar 10, 1979
Balancing Charges and Accumulated Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam (And...
Non-Allowability of Gratuity Expenditure in Business Transfer: Commissioner of Income-Tax v. Salem Bank Ltd.

Non-Allowability of Gratuity Expenditure in Business Transfer: Commissioner of Income-Tax v. Salem Bank Ltd.

Date: Mar 7, 1979
Non-Allowability of Gratuity Expenditure in Business Transfer: Commissioner of Income-Tax v. Salem Bank Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Salem Bank Ltd....
Capital vs. Revenue Expenditure: Exchange Rate Fluctuations in Asset Acquisition - Madras High Court

Capital vs. Revenue Expenditure: Exchange Rate Fluctuations in Asset Acquisition - Madras High Court

Date: Mar 1, 1979
Capital vs. Revenue Expenditure: Exchange Rate Fluctuations in Asset Acquisition Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-II v. South India Viscose Ltd. adjudicated by the...
Sivakami Mills Ltd. v. CIT Madras: Guarantee Commission Classified as Revenue Expenditure

Sivakami Mills Ltd. v. CIT Madras: Guarantee Commission Classified as Revenue Expenditure

Date: Feb 28, 1979
Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras: Guarantee Commission Classified as Revenue Expenditure Introduction The case of Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras...
Deductibility of Bona Fide Business Expenses and Gratuity Provisions under the Income-Tax Act: Analysis of Commissioner Of Income-Tax, Madras (Central) v. Andhra Prabha P. Ltd.

Deductibility of Bona Fide Business Expenses and Gratuity Provisions under the Income-Tax Act: Analysis of Commissioner Of Income-Tax, Madras (Central) v. Andhra Prabha P. Ltd.

Date: Feb 28, 1979
Deductibility of Bona Fide Business Expenses and Gratuity Provisions under the Income-Tax Act: Analysis of Commissioner Of Income-Tax, Madras (Central) v. Andhra Prabha P. Ltd. Introduction The case...
Proportionate Allocation of Overhead and Management Expenses in Composite Agricultural Enterprises: Insights from Commissioner of Income-Tax v. Manjushree Plantations Ltd.

Proportionate Allocation of Overhead and Management Expenses in Composite Agricultural Enterprises: Insights from Commissioner of Income-Tax v. Manjushree Plantations Ltd.

Date: Feb 27, 1979
Proportionate Allocation of Overhead and Management Expenses in Composite Agricultural Enterprises: Insights from Commissioner of Income-Tax v. Manjushree Plantations Ltd. Introduction The case of...
Exemption Eligibility of Educational Institutions Under Section 10(22) - A Comprehensive Analysis

Exemption Eligibility of Educational Institutions Under Section 10(22) - A Comprehensive Analysis

Date: Feb 24, 1979
Exemption Eligibility of Educational Institutions Under Section 10(22) - A Comprehensive Analysis Introduction The landmark case of Additional Commissioner Of Income-Tax, Madras-I v. Aditanar...
Clarifying Section 11A: High Court Upholds Labour Court’s Discretion in Employment Dismissal Cases

Clarifying Section 11A: High Court Upholds Labour Court’s Discretion in Employment Dismissal Cases

Date: Feb 22, 1979
Clarifying Section 11A: High Court Upholds Labour Court’s Discretion in Employment Dismissal Cases Introduction The case of Binny Ltd. v. Additional Labour Court, Madras, And Another adjudicated by...
Establishing Vested Interest in Settlement Deeds: Insights from Ramaswami Naidu v. M.S. Velappan And Ors.

Establishing Vested Interest in Settlement Deeds: Insights from Ramaswami Naidu v. M.S. Velappan And Ors.

Date: Feb 20, 1979
Establishing Vested Interest in Settlement Deeds: Insights from Ramaswami Naidu v. M.S. Velappan And Ors. Introduction The case of Ramaswami Naidu v. M.S. Velappan And Ors., adjudicated by the Madras...
Tax Implications of Property Transfers within Partnership Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Bharani Pictures

Tax Implications of Property Transfers within Partnership Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Bharani Pictures

Date: Feb 17, 1979
Tax Implications of Property Transfers within Partnership Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Bharani Pictures Introduction The case of Commissioner Of Income-Tax, Tamil...
Reaffirmation of Section 271(1)(c): Admissions of Income as Basis for Penalty in Commissioner Of Income-Tax. Tamil Nadu-IV v. Krishna & Co.

Reaffirmation of Section 271(1)(c): Admissions of Income as Basis for Penalty in Commissioner Of Income-Tax. Tamil Nadu-IV v. Krishna & Co.

Date: Feb 9, 1979
Reaffirmation of Section 271(1)(c): Admissions of Income as Basis for Penalty in Commissioner Of Income-Tax. Tamil Nadu-IV v. Krishna & Co. Introduction The case of Commissioner Of Income-Tax. Tamil...
Determination of Excise Duty Valuation: Insights from Nagpal Petro Chem. Limited v. Assistant Collector Of Central Excise, Madras

Determination of Excise Duty Valuation: Insights from Nagpal Petro Chem. Limited v. Assistant Collector Of Central Excise, Madras

Date: Jan 26, 1979
Determination of Excise Duty Valuation: Insights from Nagpal Petro Chem. Limited v. Assistant Collector Of Central Excise, Madras Introduction The case of Nagpal Petro Chem. Limited v. Assistant...
Interpretation of Section 79 of the Income-Tax Act, 1961: Treatment of Unabsorbed Depreciation and Development Rebate

Interpretation of Section 79 of the Income-Tax Act, 1961: Treatment of Unabsorbed Depreciation and Development Rebate

Date: Jan 25, 1979
Interpretation of Section 79 of the Income-Tax Act, 1961: Treatment of Unabsorbed Depreciation and Development Rebate Introduction The case of Commissioner Of Income-Tax v. Concord Industries Limited...
Comprehensive Commentary on Devarajan And Others v. Tamil Nadu Farmers Service Co-Operative Federation: Upholding Section 132(3) of the Income Tax Act

Comprehensive Commentary on Devarajan And Others v. Tamil Nadu Farmers Service Co-Operative Federation: Upholding Section 132(3) of the Income Tax Act

Date: Jan 24, 1979
Comprehensive Commentary on Devarajan And Others v. Tamil Nadu Farmers Service Co-Operative Federation: Upholding Section 132(3) of the Income Tax Act Introduction The case of Devarajan And Others v....
Exclusion of Settlement Amount in Cost of Acquisition: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. V. Indira

Exclusion of Settlement Amount in Cost of Acquisition: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. V. Indira

Date: Jan 23, 1979
Rejection of Settlement Amount as Cost of Acquisition or Improvement: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. V. Indira Introduction The case of Commissioner Of Income-Tax, Tamil...
Madras High Court Establishes Precedence on Set-Off of Unabsorbed Depreciation and Development Rebate for Registered Firms

Madras High Court Establishes Precedence on Set-Off of Unabsorbed Depreciation and Development Rebate for Registered Firms

Date: Jan 23, 1979
Madras High Court Establishes Precedence on Set-Off of Unabsorbed Depreciation and Development Rebate for Registered Firms Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-II v. Madras...
Set-Off of Unabsorbed Depreciation in Registered Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Nagapatinam Import And Export Corporation

Set-Off of Unabsorbed Depreciation in Registered Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Nagapatinam Import And Export Corporation

Date: Jan 3, 1979
Set-Off of Unabsorbed Depreciation in Registered Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Nagapatinam Import And Export Corporation Introduction The case of Commissioner Of...
The Necessity of Communicating Orders under Section 18(2A) - Commissioner of Wealth-Tax v. M.E.S Vanavarayar

The Necessity of Communicating Orders under Section 18(2A) - Commissioner of Wealth-Tax v. M.E.S Vanavarayar

Date: Dec 19, 1978
The Necessity of Communicating Orders under Section 18(2A) - Commissioner of Wealth-Tax, Madras-II v. M.E.S Vanavarayar Introduction The case of Commissioner Of Wealth-Tax, Madras-II v. M.E.S...
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