Capital vs Revenue Receipt in Restrictive Covenant Agreements: Insights from Commissioner Of Income-Tax, Tamil Nadu v. Saraswathi Publicities Introduction The case of Commissioner Of Income-Tax,...
Madras High Court Enhances Scrutiny over Income Escaping Assessments under Section 147(a) Introduction The case of Asa John Devinathan And Another v. Addl. Commissioner Of Income-Tax, Madras is a...
Applying Judicial Maxims to Time-Limits in Land Acquisition Declarations: K. Chinnathambi Gounder v. Government Of Tamil Nadu Introduction K. Chinnathambi Gounder v. Government Of Tamil Nadu is a...
Cost of Acquisition as Market Value on Partition: A Commentary on Additional Commissioner Of Income-Tax v. Govindoss Purushothamdoss Introduction The case of Additional Commissioner Of Income-Tax v....
Reaffirming Adequate Consideration Standards under Section 4(1)(a) of the Gift Tax Act Introduction The case of Commissioner Of Gift-Tax, Tamil Nadu-I v. Indo Traders And Agencies (Madras) P. Ltd....
Irregularities in Sale Proclamation Settlement Attract Order 21 Rule 90 C.P.C.: A.P.V. Rajendran v. S.A Sundararajan And Others Introduction The case of A.P.V. Rajendran v. S.A Sundararajan And...
Unified Tax Assessment: Overruling Separate Assessments in Reassessment Appeals Introduction The case of The Deputy Commissioner (C.T), Coimbatore v. Indian Refrigeration Industries Private Limited,...
Non-Compliance with Section 13(2) of the Prevention of Food Adulteration Act Vitiates Trial: Analysis of P.K Moorthy vs Food Inspector Introduction The case of P.K Moorthy Accused vs. Food Inspector,...
Inference of Deliberate Concealment through Acceptance of ITO’s Additions: Analysis of Rathnam And Co. v. IAC Madras Introduction The case of Rathnam And Co. v. Inspecting Assistant Commissioner,...
Madras High Court Establishes Distinction Between Mesne Profits and Income Shares in Partition Suits Introduction The case of D. Nataraja Achari v. Balambal Ammal, adjudicated by the Madras High...
Defining 'Body of Individuals' in Income Tax: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Deghamwala Estates Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v....
Balancing Charges and Accumulated Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam (And...
Non-Allowability of Gratuity Expenditure in Business Transfer: Commissioner of Income-Tax v. Salem Bank Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Salem Bank Ltd....
Capital vs. Revenue Expenditure: Exchange Rate Fluctuations in Asset Acquisition Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-II v. South India Viscose Ltd. adjudicated by the...
Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras: Guarantee Commission Classified as Revenue Expenditure Introduction The case of Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras...
Deductibility of Bona Fide Business Expenses and Gratuity Provisions under the Income-Tax Act: Analysis of Commissioner Of Income-Tax, Madras (Central) v. Andhra Prabha P. Ltd. Introduction The case...
Proportionate Allocation of Overhead and Management Expenses in Composite Agricultural Enterprises: Insights from Commissioner of Income-Tax v. Manjushree Plantations Ltd. Introduction The case of...
Exemption Eligibility of Educational Institutions Under Section 10(22) - A Comprehensive Analysis Introduction The landmark case of Additional Commissioner Of Income-Tax, Madras-I v. Aditanar...
Clarifying Section 11A: High Court Upholds Labour Court’s Discretion in Employment Dismissal Cases Introduction The case of Binny Ltd. v. Additional Labour Court, Madras, And Another adjudicated by...
Establishing Vested Interest in Settlement Deeds: Insights from Ramaswami Naidu v. M.S. Velappan And Ors. Introduction The case of Ramaswami Naidu v. M.S. Velappan And Ors., adjudicated by the Madras...