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Madras High Court Case Commentaries

Govindan Case: Actual Rent Prevails Over Municipal Valuation in Income Tax Assessment

Govindan Case: Actual Rent Prevails Over Municipal Valuation in Income Tax Assessment

Date: Oct 19, 1977
Govindan Case: Actual Rent Prevails Over Municipal Valuation in Income Tax Assessment Introduction The case of Additional Commissioner Of Income-Tax, Madras-I v. Mrs. Leela Govindan adjudicated by...
Dadha Pharma Private Ltd. v. Secretary To Govt. Of India: Defining 'Manufacture' in Import Regulations

Dadha Pharma Private Ltd. v. Secretary To Govt. Of India: Defining 'Manufacture' in Import Regulations

Date: Oct 15, 1977
Dadha Pharma Private Ltd. v. Secretary To Govt. Of India: Defining 'Manufacture' in Import Regulations Introduction The case of Dadha Pharma Private Ltd. v. Secretary To Govt. Of India adjudicated by...
Boundaries Prevail Over Extent in Property Conveyance: Madras High Court's Landmark Judgment

Boundaries Prevail Over Extent in Property Conveyance: Madras High Court's Landmark Judgment

Date: Oct 14, 1977
Boundaries Prevail Over Extent in Property Conveyance: Madras High Court's Landmark Judgment Introduction The case of The Church Of South India Trust Association Through Its Power Of Attorney Agents...
G. Shanmugham Chetti v. Chinnammal: Upholding Probate Validity Despite Procedural Challenges

G. Shanmugham Chetti v. Chinnammal: Upholding Probate Validity Despite Procedural Challenges

Date: Oct 7, 1977
G. Shanmugham Chetti v. Chinnammal: Upholding Probate Validity Despite Procedural Challenges Introduction The case of G. Shanmugham Chetti and Another v. Chinnammal adjudicated by the Madras High...
Clarification on Estate Duty Exemption under Section 33(1)(n) in Joint Hindu Family Properties – Madras High Court

Clarification on Estate Duty Exemption under Section 33(1)(n) in Joint Hindu Family Properties – Madras High Court

Date: Oct 6, 1977
Clarification on Estate Duty Exemption under Section 33(1)(n) in Joint Hindu Family Properties – Madras High Court Introduction The case of Controller Of Estate Duty, Madras v. Estate Of Late R....
Defining Mutual, Open and Current Accounts under Article 1 of the Limitation Act: Analysis of V.K Abraham v. N.K Abraham

Defining Mutual, Open and Current Accounts under Article 1 of the Limitation Act: Analysis of V.K Abraham v. N.K Abraham

Date: Oct 5, 1977
Defining Mutual, Open and Current Accounts under Article 1 of the Limitation Act: Analysis of V.K Abraham v. N.K Abraham Introduction The case V.K Abraham v. N.K Abraham adjudicated by the Madras...
Establishing Validity of Wills: Insights from Doraiswami v. Rettinammal and Others (Madras High Court, 1977)

Establishing Validity of Wills: Insights from Doraiswami v. Rettinammal and Others (Madras High Court, 1977)

Date: Sep 29, 1977
Establishing Validity of Wills: Insights from Doraiswami v. Rettinammal and Others (Madras High Court, 1977) Introduction The landmark case of Doraiswami v. Rettinammal and Others, adjudicated by the...
Civil Court Jurisdiction Over Kudiyiruppu Determination Affirmed in Ganesan v. K. Madurai Achari

Civil Court Jurisdiction Over Kudiyiruppu Determination Affirmed in Ganesan v. K. Madurai Achari

Date: Sep 24, 1977
Civil Court Jurisdiction Over Kudiyiruppu Determination Affirmed in Ganesan v. K. Madurai Achari Introduction The case of Ganesan v. K. Madurai Achari adjudicated by the Madras High Court on...
Chellammal And Another v. Valliammal: Affirming Absolute Partition and Widow's Rights under Hindu Succession Act

Chellammal And Another v. Valliammal: Affirming Absolute Partition and Widow's Rights under Hindu Succession Act

Date: Aug 23, 1977
Chellammal And Another v. Valliammal: Affirming Absolute Partition and Widow's Rights under Hindu Succession Act Introduction Chellammal And Another v. Valliammal is a significant judgment delivered...
Expanding the Scope of "Interest" under Section 92, C.P.C: Insights from Kumudavalli Ammal v. P.N Purushotham

Expanding the Scope of "Interest" under Section 92, C.P.C: Insights from Kumudavalli Ammal v. P.N Purushotham

Date: Aug 17, 1977
Expanding the Scope of "Interest" under Section 92, C.P.C: Insights from Kumudavalli Ammal Alias Kuppammal v. P.N Purushotham Introduction The case of Kumudavalli Ammal Alias Kuppammal v. P.N...
Madras High Court Invalidates Rule 19A(3), Upholding Full Capital Employed for Section 80J Deductions

Madras High Court Invalidates Rule 19A(3), Upholding Full Capital Employed for Section 80J Deductions

Date: Jul 6, 1977
Madras High Court Invalidates Rule 19A(3), Upholding Full Capital Employed for Section 80J Deductions Introduction The case of Madras Industrial Linings Ltd. v. Income Tax Officer And Others...
Preventing Double Taxation of Unregistered Firms and Their Partners: Commissioner Of Income-Tax v. Blue Mountain Engineering Corporation

Preventing Double Taxation of Unregistered Firms and Their Partners: Commissioner Of Income-Tax v. Blue Mountain Engineering Corporation

Date: Jul 2, 1977
Preventing Double Taxation of Unregistered Firms and Their Partners: Commissioner Of Income-Tax v. Blue Mountain Engineering Corporation Introduction The case of Commissioner Of Income-Tax, Madras-II...
Alvel Sales v. Dujadwala Industries: Validity of Arbitration Notices Under Section 14(2) of the Arbitration Act

Alvel Sales v. Dujadwala Industries: Validity of Arbitration Notices Under Section 14(2) of the Arbitration Act

Date: Jun 30, 1977
Alvel Sales v. Dujadwala Industries: Validity of Arbitration Notices Under Section 14(2) of the Arbitration Act Introduction The case of Alvel Sales v. Dujadwala Industries adjudicated by the Madras...
Madras High Court's Interpretation of Section 52(2) in Income-Tax Cases

Madras High Court's Interpretation of Section 52(2) in Income-Tax Cases

Date: Jun 25, 1977
Madras High Court's Interpretation of Section 52(2) in Income-Tax Cases Introduction The case of Additional Commissioner Of Income-Tax, Madras v. P.S Kuppuswamy And Others adjudicated by the Madras...
Ownership Affirmed in Dhanalakshmi Ammal Case: Clarifying Benami Transactions and Tax Attachments

Ownership Affirmed in Dhanalakshmi Ammal Case: Clarifying Benami Transactions and Tax Attachments

Date: Jun 18, 1977
Ownership Affirmed in Dhanalakshmi Ammal Case: Clarifying Benami Transactions and Tax Attachments 1. Introduction The case of First Income-Tax Officer, City Circle V, Madras-34 v. M.R Dhanalakshmi...
Revisional Powers of the Commissioner under Section 34: Insights from Puthuthotam Estates (1943) Ltd. v. State Of Tamil Nadu

Revisional Powers of the Commissioner under Section 34: Insights from Puthuthotam Estates (1943) Ltd. v. State Of Tamil Nadu

Date: Jun 18, 1977
Revisional Powers of the Commissioner under Section 34: Insights from Puthuthotam Estates (1943) Ltd. v. State Of Tamil Nadu Introduction The case of Puthuthotam Estates (1943) Ltd. v. State Of Tamil...
INSTEA Judgment: Clarifying the Definition of 'Invented Words' under the Trade Marks Act

INSTEA Judgment: Clarifying the Definition of 'Invented Words' under the Trade Marks Act

Date: Apr 30, 1977
INSTEA Judgment: Clarifying the Definition of 'Invented Words' under the Trade Marks Act Case: Nestle's Products (India) Ltd. vs. P. Thankaraja And Another Court: Madras High Court Date: April 29,...
Registrar of Chits Not a Person Aggrieved: Insights from Sulochana Accused v. State Registrar Of Chits

Registrar of Chits Not a Person Aggrieved: Insights from Sulochana Accused v. State Registrar Of Chits

Date: Apr 16, 1977
Registrar of Chits Not a Person Aggrieved: Insights from Sulochana Accused v. State Registrar Of Chits Introduction The case of Sulochana Accused v. State Registrar Of Chits adjudicated by the Madras...
Interpretation of 'Workman' and Entitlement of Dependents under the Workmen's Compensation Act: Habeebullah Maricar v. Periaswami

Interpretation of 'Workman' and Entitlement of Dependents under the Workmen's Compensation Act: Habeebullah Maricar v. Periaswami

Date: Apr 9, 1977
Interpretation of 'Workman' and Entitlement of Dependents under the Workmen's Compensation Act Habeebullah Maricar v. Periaswami and Others (Madras High Court, 1977) Introduction The case of...
Ownership and Transfer of Pledged Shares: Insights from A.M.P Arunachalam v. A.R Krishnamurthy And Others

Ownership and Transfer of Pledged Shares: Insights from A.M.P Arunachalam v. A.R Krishnamurthy And Others

Date: Apr 8, 1977
Ownership and Transfer of Pledged Shares: Insights from A.M.P Arunachalam v. A.R Krishnamurthy And Others Introduction The case of A.M.P Arunachalam v. A.R Krishnamurthy And Others, adjudicated by...
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