Automobile Association of Southern India: Defining Charitable Status under Section 11 of the Income Tax Act Introduction The case of Additional Commissioner Of Income-Tax, Madras-I v. Automobile...
Negligence in Bank Operations: Insights from Indian Bank v. The Catholic Syrian Bank Ltd. Introduction The case of Indian Bank v. The Catholic Syrian Bank Ltd. adjudicated by the Madras High Court on...
Commissioner of Income-Tax v. Estate of V.L Ethiraj: Defining Income Computation for Charitable Trusts under Section 11(1)(a) Introduction The case of Commissioner Of Income-Tax, Tamil Nadu v. Estate...
Scope of Tribunal's Authority in Tax Assessments: Insights from Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries 1. Introduction The case of Deputy Commissioner of Commercial...
Exhaustive Interpretation of Excisable Confectionery Items: Lozenges Excluded from 'Candies' under Central Excise Duty Introduction The case of M/S. Parry Confectionery Ltd., Madras v. Government Of...
Malco Aluminium Co. Ltd. v. Union Of India: Landmark Judgment on Excise Duty Refunds 1. Introduction The case of Madras Aluminium Co. Ltd. & Another v. Union Of India adjudicated by the Madras High...
P.L Anwar Basha v. M. Natarajan: Establishing Standards for Trademark Similarity and Passing Off 1. Introduction The case of P.L Anwar Basha v. M. Natarajan adjudicated by the Madras High Court on...
Clarifying 'Winnings': Madras High Court Rules Skill-Based Prizes Exempt from Tax under Income Tax Act Section 2(24)(ix) Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-V v. G.R...
Tax Exemption for Non-Profit Associations Under Section 11: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. South Indian Film Chamber Of Commerce Introduction The case of Commissioner Of...
Recognition of Business Activity under the Indian Partnership Act: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. Lakshmi Company Introduction The case of Commissioner Of Income-Tax, Tamil...
Separation of Corporate Expenditure Disallowances and Individual Perquisite Valuation in Income Tax Assessment: Commissioner Of Income-Tax v. P.R Ramakrishnan 1. Introduction The case of Commissioner...
Recognition of Excess Sales Tax Collections as Income in Year of Receipt Introduction The case of Commissioner Of Income-Tax, Tamil Nadu v. Planters Co. (P.) Ltd. adjudicated by the Madras High Court...
Deductibility of Discount on Debentures: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Madras Industrial Investment Corporation Ltd. Introduction In the landmark case of Commissioner Of...
Sathyamangalam Co-Operative Urban Bank v. Deputy Registrar: Establishing Accountability in Cooperative Societies Introduction The case of Sathyamangalam Co-Operative Urban Bank, Limited v. The Deputy...
Administration and Natural Justice: Insights from G. Muthkrishan v. The Administrative Manager New Horizon Sugar Mills Pte. Ltd. Introduction The case of G. Muthkrishan v. The Administrative Manager...
Mandatory Permission under Section 29 for Execution of Eviction Decrees: Parthasarathy v. Kuppammal Introduction The landmark case Parthasarathy & Another v. Kuppammal, adjudicated by the Madras High...
Deductibility of Expenditures in Corporate Taxation: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Kisenchand Chellaram (India) P. Ltd. Introduction The case of Commissioner Of...
L.A.R. Arunachalam Pillai And Sons v. State Of Tamil Nadu: Affirmation of Assessee's Right to Invoke Suo Motu Revisional Powers 1. Introduction The case of L.A.R. Arunachalam Pillai And Sons v. State...
Validity of Tax Returns Filed in Incorrect Forms: Insights from Commissioner Of Income-Tax, Madras v. Royal Textiles Introduction The case of Commissioner Of Income-Tax, Madras v. Royal Textiles,...
Execution Proceedings and Legal Representation Post-Death Under Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of N. Ramanujam Naidu v. C. Panchanatha Mudaliar And Anr....