Madras High Court Case Commentaries

Commencement of Commercial Production for Tax Relief under Section 84: Insights from Additional Commissioner Of Income-Tax, Madras-II v. Southern Structurals Ltd.

Date: Apr 7, 1977

Commencement of Commercial Production for Tax Relief under Section 84: Insights from Additional Commissioner Of Income-Tax, Madras-II v. Southern Structurals Ltd. Introduction The case of Additional...

Madras High Court's Precedent on Wealth-Tax Penalty Calculation in Additional Commissioner Of Wealth-Tax v. Babulal K. Shah

Date: Apr 7, 1977

Madras High Court's Precedent on Wealth-Tax Penalty Calculation in Additional Commissioner Of Wealth-Tax v. Babulal K. Shah Introduction The case of Additional Commissioner Of Wealth-Tax, Madras II,...

Capital vs. Revenue Expenditure: Southern Structurals Ltd. v. Additional Commissioner Of Income-Tax

Date: Apr 6, 1977

Capital vs. Revenue Expenditure: Southern Structurals Ltd. v. Additional Commissioner Of Income-Tax Introduction The case of Additional Commissioner Of Income-Tax, Madras-II, And Another v. Southern...

Revocation of Probate: Standards Under Section 263 of the Indian Succession Act

Date: Apr 6, 1977

Revocation of Probate: Standards Under Section 263 of the Indian Succession Act Introduction The case of R. Sivagnanam v. P.K Sadananda Mudaliar, adjudicated by the Madras High Court on April 5,...

Madras High Court Upholds Extra-Territorial Detention Under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974

Date: Mar 24, 1977

Madras High Court Upholds Extra-Territorial Detention Under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 Introduction The case of K.T.M.S. Abdul Khader Alias...

No Penalty Under Section 271(1)(c) When No Tax is Due: Madras High Court Decision in Additional Commissioner of Income-Tax v. Murugan Timber Depot

Date: Mar 24, 1977

No Penalty Under Section 271(1)(c) When No Tax is Due Madras High Court Decision in Additional Commissioner of Income-Tax v. Murugan Timber Depot Introduction The case of Additional Commissioner Of...

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.A.E.C (Pumps) Ltd.

Date: Mar 15, 1977

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.A.E.C (Pumps) Ltd. Introduction The case of Commissioner Of Income-Tax, Madras-II v. I.A.E.C (Pumps) Ltd., decided by...

Madras High Court Upholds Non-Applicability of Gift-Tax on Retired Partners' Profit Shares

Date: Mar 12, 1977

Madras High Court Upholds Non-Applicability of Gift-Tax on Retired Partners' Profit Shares Introduction The case of Addl. Commissioner Of Gift-Tax, Madras-II v. P. Krishnamoorthy And Others is a...

P. Saraswathi Ammal v. Lakshmi Ammal: Reinforcing the Standards for Proving Undue Influence in Familial Property Transactions

Date: Mar 5, 1977

P. Saraswathi Ammal v. Lakshmi Ammal: Reinforcing the Standards for Proving Undue Influence in Familial Property Transactions Introduction The case P. Saraswathi Ammal v. Lakshmi Ammal Alias Lakshmi...

Madras High Court Ruling on Assessment Options Under the Income Tax Act, 1961

Date: Mar 2, 1977

Madras High Court Ruling on Assessment Options Under the Income Tax Act, 1961 Introduction The case of Commissioner of Income Tax, Madras-II v. Blue Mountain Engineering Corporation adjudicated by...

Equitable Estoppel and Compensation for Encroachment: Insights from S. Palanivelu v. K. Varadammal

Date: Feb 16, 1977

Equitable Estoppel and Compensation for Encroachment: Insights from S. Palanivelu v. K. Varadammal Introduction The case of S. Palanivelu v. K. Varadammal, adjudicated by the Madras High Court on...

Madras High Court’s Landmark Ruling on Concealment of Income: Commissioner Of Income-Tax v. J.K.A Subramania Chettiar

Date: Feb 10, 1977

Madras High Court’s Landmark Ruling on Concealment of Income: Commissioner Of Income-Tax v. J.K.A Subramania Chettiar Introduction The case of Commissioner Of Income-Tax, Madras v. J.K.A Subramania...

Renga Iyengar v. Sivaswami Pandaram: Clarifying the Nature of Agricultural Leases Under the Transfer of Property Act

Date: Jan 28, 1977

Renga Iyengar v. Sivaswami Pandaram: Clarifying the Nature of Agricultural Leases Under the Transfer of Property Act Introduction The case of Renga Iyengar v. Sivaswami Pandaram Alias Sivasami...

Implications of Concealed Income Penalties under Section 271(1)(c) Established in Additional Commissioner Of Income-Tax v. E. Bhoopathy

Date: Jan 19, 1977

Implications of Concealed Income Penalties under Section 271(1)(c) Established in Additional Commissioner Of Income-Tax v. E. Bhoopathy Introduction The landmark case of Additional Commissioner Of...

Madras High Court Establishes Key Precedent on Taxation of Annuity Refunds to Nominees

Date: Jan 5, 1977

Madras High Court Establishes Key Precedent on Taxation of Annuity Refunds to Nominees Introduction In the landmark case of Commissioner Of Income-Tax, Madras-II v. M.M Muthiah (1977), the Madras...

Madras Hotels Association v. Commissioner Of Income-Tax: Defining Charitable Purpose in Commercial Associations

Date: Dec 24, 1976

Madras Hotels Association v. Commissioner Of Income-Tax: Defining Charitable Purpose in Commercial Associations Introduction The case of Madras Hotels Association v. Commissioner Of Income-Tax,...

Recognition of Representative-Assessee Status and Penalty Liability in Income Tax Proceedings

Date: Dec 24, 1976

Recognition of Representative-Assessee Status and Penalty Liability in Income Tax Proceedings Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. Express Newspapers (P.) Ltd....

Reaffirmation of the Bona Fide Purchaser Doctrine under Section 19(b) of the Specific Relief Act: Arunachala Thevar v. Govindarajan Chettiar

Date: Dec 24, 1976

Reaffirmation of the Bona Fide Purchaser Doctrine under Section 19(b) of the Specific Relief Act: Arunachala Thevar v. Govindarajan Chettiar Introduction The case of Arunachala Thevar And Others v....

Requirement of Individual Notices in Land Acquisition Proceedings: Insights from Padmavathi v. State of Tamil Nadu

Date: Dec 16, 1976

Requirement of Individual Notices in Land Acquisition Proceedings: Insights from Padmavathi And Another v. The State Of Tamilnadu Introduction The case of Padmavathi And Another v. The State Of...

Ramakrishna Kulwantrai Steels v. Workmen: Clarifying Arbitration under Section 10A and Writ Jurisdiction

Date: Dec 15, 1976

Ramakrishna Kulwantrai Steels v. Workmen: Clarifying Arbitration under Section 10A and Writ Jurisdiction Introduction The case of Ramakrishna Kulwantrai Steels (Private), Ltd. v. Their Workmen And...

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