Madras High Court Case Commentaries

Motor Vehicles Act: Comprehensive Insurance Policies and Insurance Liability Beyond Section 95(2) Limits – Oriental Fire & General Insurance Co. v. V. Ganapathi Ramalingam (1980)

Date: Jul 24, 1980

Motor Vehicles Act: Comprehensive Insurance Policies and Insurance Liability Beyond Section 95(2) Limits – Oriental Fire & General Insurance Co. v. V. Ganapathi Ramalingam (1980) Introduction The...

Vicarious Liability of Lorry Owners for Unauthorized Passenger Transport: Janab Abdul Jabbar Sahib v. Muniammal And Others

Date: Jul 23, 1980

Vicarious Liability of Lorry Owners for Unauthorized Passenger Transport Introduction The case of Janab Abdul Jabbar Sahib v. Muniammal And Others adjudicated by the Madras High Court on July 22,...

Mandatory Court Permission for Decree-Holders in Execution Auctions: Establishing Precedent in K. Suresh Babu v. K. Balasubramaniam

Date: Jul 18, 1980

Mandatory Court Permission for Decree-Holders in Execution Auctions: Establishing Precedent in K. Suresh Babu v. K. Balasubramaniam Introduction The case of K. Suresh Babu v. K. Balasubramaniam And...

Sri Ranga Vilas Ginning and Oil Mills v. Commissioner of Income Tax: Establishing Non-Agricultural Income and Speculative Transaction Principles under the Income Tax Act, 1961

Date: Jul 18, 1980

Sri Ranga Vilas Ginning and Oil Mills v. Commissioner of Income Tax: Establishing Non-Agricultural Income and Speculative Transaction Principles under the Income Tax Act, 1961 Introduction The case...

Vicarious Liability and Insurance Limitations in Overloaded Taxi Accidents: K.R Sivagami v. Mahaboob Nisa Bi And Others

Date: Jul 17, 1980

Vicarious Liability and Insurance Limitations in Overloaded Taxi Accidents: K.R Sivagami v. Mahaboob Nisa Bi And Others Introduction The case of K.R Sivagami, Proprietor, Rajendran Tourist v....

Madras High Court Upholds Enhanced Depreciation for Factory Adjuncts: Engine Valves Ltd. Case Analysis

Date: Jul 15, 1980

Madras High Court Upholds Enhanced Depreciation for Factory Adjuncts: Engine Valves Ltd. Case Analysis Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Engine Valves Ltd....

Casual Receipt Exemption: Commissioner Of Income-Tax, Tamil Nadu-I v. M. Ramalakshmi Reddy

Date: Jul 11, 1980

Casual Receipt Exemption: Commissioner Of Income-Tax, Tamil Nadu-I v. M. Ramalakshmi Reddy Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v. M. Ramalakshmi Reddy was adjudicated by...

Insurer's Burden of Proof in Licensing Validity Confirmed: Madras High Court in National Insurance Co. v. Suganatha Kunthalambal

Date: Jun 20, 1980

Insurer's Burden of Proof in Licensing Validity Confirmed: Madras High Court in National Insurance Co. v. Suganatha Kunthalambal Introduction The case of The National Insurance Co., Tiruchirapalli v....

Madras High Court Establishes No Business Connection for Taxation in Commissioner Of Income-Tax, Tamil Nadu-V v. Fried Krupp Industries

Date: May 3, 1980

No Business Connection Established in Commissioner Of Income-Tax, Tamil Nadu-V v. Fried Krupp Industries Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-V v. Fried Krupp Industries...

Autonomy of Religious Institutions in Successor Appointments: Establishing Precedent in His Holiness Sri-La-Sri Ambalavana Pandara Sannathi Avergal v. State Of Tamil Nadu

Date: Apr 29, 1980

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

Date: Apr 25, 1980

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

Date: Apr 23, 1980

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

Date: Apr 18, 1980

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

Date: Apr 15, 1980

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

Date: Apr 10, 1980

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

Date: Apr 1, 1980

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

Date: Mar 25, 1980

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

Date: Mar 20, 1980

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

Date: Mar 19, 1980

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

Date: Mar 8, 1980

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...