Madras High Court Case Commentaries

Allowability of Business Incidental Losses: Additional Commissioner Of Income-Tax v. B.M.S (P.) Ltd.

Date: Mar 14, 1978

Allowability of Business Incidental Losses: Additional Commissioner Of Income-Tax v. B.M.S (P.) Ltd. Introduction The case of Additional Commissioner Of Income-Tax, Madras-II v. B.M.S (P.) Ltd. is a...

Exemption of Casual Gambling Income and Non-Trade Capital Gains: Insights from Commissioner Of Income-Tax, Madras-II v. S.S Thiagarajan

Date: Mar 9, 1978

Exemption of Casual Gambling Income and Non-Trade Capital Gains: Insights from Commissioner Of Income-Tax, Madras-II v. S.S Thiagarajan Introduction The case of Commissioner Of Income-Tax, Madras-II...

Enhanced Standards for Imposition of Income-Tax Penalties: Insights from Bombay Hardware Syndicate v. Commissioner Of Income-Tax

Date: Feb 15, 1978

Enhanced Standards for Imposition of Income-Tax Penalties: Insights from Bombay Hardware Syndicate v. Commissioner Of Income-Tax Introduction Bombay Hardware Syndicate v. Commissioner Of Income-Tax,...

Capital Gains Tax Exemption on Sale of Import Entitlement Certificates: Madras High Court Sets New Precedent

Date: Feb 3, 1978

Capital Gains Tax Exemption on Sale of Import Entitlement Certificates: Madras High Court Sets New Precedent Introduction The case of The Addl. Commissioner Of Income Tax, Madras v. K.S Sheik...

Devolution of Inherited Property under Section 8 of the Hindu Succession Act: Madras High Court’s Landmark Decision

Date: Feb 2, 1978

Devolution of Inherited Property under Section 8 of the Hindu Succession Act: Madras High Court’s Landmark Decision Introduction The case of The Additional Commissioner Of Income-Tax, Madras-1. v....

Madras High Court Upholds Burden of Proof under Section 271(1)(c) of the Income Tax Act

Date: Jan 24, 1978

Madras High Court Upholds Burden of Proof under Section 271(1)(c) of the Income Tax Act Introduction The case of Additional Commissioner Of Income-Tax, Madras-I v. Smt. V. Kanakammal adjudicated by...

Agreement of Sale as a Shield Against Eviction: Insights from Chinna Thevar v. Gnanaprakasi Ammal And Another

Date: Jan 19, 1978

Agreement of Sale as a Shield Against Eviction: Insights from Chinna Thevar v. Gnanaprakasi Ammal And Another Introduction The case of Chinna Thevar v. Gnanaprakasi Ammal And Another adjudicated by...

Interpretation of 'Demolition' under the Tamil Nadu Buildings Act: K. Krishnan v. Munusamy

Date: Jan 13, 1978

Interpretation of 'Demolition' under the Tamil Nadu Buildings Act: K. Krishnan v. Munusamy Introduction K. Krishnan v. Munusamy is a landmark case decided by the Madras High Court on January 12,...

Clarifying Section 34(2)(c): Initiation vs. Completion of Revisional Proceedings in Agricultural Income-Tax Law

Date: Jan 7, 1978

Clarifying Section 34(2)(c): Initiation vs. Completion of Revisional Proceedings in Agricultural Income-Tax Law Introduction The case of Gulam Mohideen v. The Commissioner Of Agricultural Income-tax...

Beverley Estates Ltd. v. Commissioner Of Income-Tax, Madras: Establishing the Taxability of Shade Tree Sales as Capital Gains

Date: Jan 1, 1978

Beverley Estates Ltd. v. Commissioner Of Income-Tax, Madras: Establishing the Taxability of Shade Tree Sales as Capital Gains 1. Introduction The case of Beverley Estates Ltd. v. Commissioner Of...

Continuation of Partnership Firms and Income Tax Assessments: Insights from Mavukkarai Estate Tea Factory v. Additional Commissioner Of Income-Tax

Date: Dec 9, 1977

Continuation of Partnership Firms and Income Tax Assessments: Insights from Mavukkarai Estate Tea Factory v. Additional Commissioner Of Income-Tax Introduction The legal landscape surrounding...

Defining 'Processing' for Industrial Company Status in Income-Tax Law: Insights from Additional Commissioner Of Income-Tax, Madras-I v. Chillies Export House Ltd.

Date: Dec 9, 1977

Defining 'Processing' for Industrial Company Status in Income-Tax Law: Insights from Additional Commissioner Of Income-Tax, Madras-I v. Chillies Export House Ltd. Introduction The case of Additional...

Taxation of Agricultural Income from Charitable Trusts: Insights from Madras High Court's Landmark Judgment

Date: Nov 23, 1977

Taxation of Agricultural Income from Charitable Trusts: Insights from Madras High Court's Landmark Judgment Introduction The case of His Holiness Silasri Kasivasi Muthukumaraswami Thambiran And...

Madras Motor and General Insurance Co. Ltd. Judgment: Interpretation of Statutory Deductions under the Companies (Profits) Surtax Act, 1964

Date: Nov 17, 1977

Madras Motor and General Insurance Co. Ltd. Judgment: Interpretation of Statutory Deductions under the Companies (Profits) Surtax Act, 1964 Introduction The case of Additional Commissioner Of...

Valuation of Private Limited Company Shares for Gift Tax Assessment: Insights from Commissioner Of Gift-Tax, Tamil Nadu-III v. S. Venu Srinivasan And Another

Date: Nov 15, 1977

Valuation of Private Limited Company Shares for Gift Tax Assessment: Insights from Commissioner Of Gift-Tax, Tamil Nadu-III v. S. Venu Srinivasan And Another Introduction The case of Commissioner Of...

Reserves for Proposed Dividends in Income Tax Computation: Insights from Madras Motor & General Insurance Co. Ltd. v. Commissioner Of Income-Tax, Madras

Date: Nov 10, 1977

Reserves for Proposed Dividends in Income Tax Computation: Insights from Madras Motor & General Insurance Co. Ltd. v. Commissioner Of Income-Tax, Madras Introduction The case of Madras Motor And...

Jurisdictional Validity in Withdrawing Tax Relief: Insights from Additional Commissioner of Income Tax v. Dalmia Magnesite Corporation

Date: Nov 3, 1977

Jurisdictional Validity in Withdrawing Tax Relief: Insights from Additional Commissioner of Income Tax v. Dalmia Magnesite Corporation Introduction The case of Additional Commissioner Of Income Tax...

Kumaraswami Gounder v. D.R Nanjappa Gounder: Establishing Retroactive Application of Section 8 of Hindu Succession Act

Date: Oct 29, 1977

Kumaraswami Gounder v. D.R Nanjappa Gounder: Establishing Retroactive Application of Section 8 of Hindu Succession Act 1. Introduction The case of Kumaraswami Gounder And Others v. D.R Nanjappa...

Limitations on Property Tax Assessment Based on Plinth Area: A Comprehensive Analysis of B.R Dalavai v. Government Of Tamil Nadu

Date: Oct 28, 1977

Limitations on Property Tax Assessment Based on Plinth Area: A Comprehensive Analysis of B.R Dalavai v. Government Of Tamil Nadu Introduction The case of B.R Dalavai v. Government Of Tamil Nadu...

Interest-Free Loans to Directors as Perquisites under Section 17(2) of the Income Tax Act: Comprehensive Analysis of Additional Commissioner Of Income-Tax, Madras-I v. Late A.K Lakshmi And Others

Date: Oct 25, 1977

Interest-Free Loans to Directors as Perquisites under Section 17(2) of the Income Tax Act Case Commentary: Additional Commissioner Of Income-Tax, Madras-I v. Late A.K Lakshmi And Others Introduction...

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