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Inclusion of Capital Asset Sales in Gross Turnover: State of Tamil Nadu v. Thermo Electrics (1976) Introduction The case of State of Tamil Nadu v. Thermo Electrics (And Another Case) adjudicated by...
Madras High Court Establishes Precedents on Capital Gains Valuation and Deductibility of Expenditures Introduction The case Commissioner Of Income-Tax, Madras-I v. Amalgamations (P.) Ltd. was...
Recognition of Sports Promotion as a Charitable Purpose under Section 4(3)(i) of the Income Tax Act Introduction The case of Commissioner of Income-Tax, Madras-II v. Ootacamund Gymkhana Club (1976)...
Chettinad Cement v. Tamil Nadu: Defining Taxable Turnover and Freight Charges under the Cement Control Order Introduction In the landmark case of The State Of Tamil Nadu v. Chettinad Cement...
Clarification on Applicability of Rule 6(c)(i) to Purchasing Dealers under Tamil Nadu General Sales Tax Act Introduction The case of The State of Tamil Nadu v. The Madurantakam Co-Operative Sugar...
Limitation of Liability of Minor Coparceners for Non-Ancestral Debts in Joint Family Partition: Sankaranarayanan v. Official Receiver Introduction The case of Sankaranarayanan And Another v. The...
Madras High Court Establishes Guidelines on Alienations in Hindu Joint Families Introduction The case of V. Nataraja Iyer And Others v. Arunachalam And Others was adjudicated by the Madras High Court...
Establishing Reasonable Cause and Mens Rea for Income-Tax Penalties V.L. Dutt v. Commissioner Of Income-Tax, Madras-II. Madras High Court, 1975. Introduction The case of V.L. Dutt v. Commissioner Of...
Deliberate Undervaluation of Income Without Proper Records: A.K Bashu Sahib v. Commissioner Of Income-Tax Introduction The case of A.K Bashu Sahib v. Commissioner Of Income-Tax, Madras deals with the...
Recognition of Oral Partition and Separate Property Rights in Joint Family Estates: Pattusami Padayachi v. Mullaiammal And Ors. Introduction Pattusami Padayachi v. Mullaiammal And Ors. is a landmark...
Limitation Period for Final Decree Applications in Mortgage Suits: Insights from Sivan Pillai v. Anbayyan And Others Introduction Sivan Pillai v. Anbayyan And Others is a landmark judgment delivered...
Legal Principles on Antecedent Debts and Alienations in Joint Family Property: Insights from Santanavenugopalakrishnan v. K. v. Venugopal Introduction The case of Santanavenugopalakrishnan Others...
Recognition of Nominee's Absolute Right to Renewal Commission under S.44(2) of the Insurance Act Introduction The case of B.M. Mundkur v. Life Insurance Corporation Of India, Rep. By The Zonal...
Determining Capital Gains on Intra-Partnership Property Transfers: Analysis of Commissioner Of Income-Tax, Madras-I v. Rikadas Dhuraji And Another Introduction The case of Commissioner Of Income-Tax,...
Madras High Court Establishes Limitation on Independent Penalty Orders under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 Introduction The case of The Deputy Commissioner (C.T),...
Res Judicata and Lease Agreements: Insights from K. Ramachandra Chettiar v. G. Lakshminarayanaswami Chettiar Introduction The case of K. Ramachandra Chettiar v. G. Lakshminarayanaswami Chettiar...
Taxation of Members' Subscriptions in Club Organizations: Insights from Commissioner of Income-Tax v. Madras Race Club Introduction The case of Commissioner Of Income-Tax v. Madras Race Club...
Ramaswamy Gounder v. K.M. Venkatachalam And Ors.: Disentitlement to Specific Performance Due to Falsity of Claims 1. Introduction The case of Ramaswamy Gounder v. K.M. Venkatachalam And Ors. revolves...
Single Assessment of Partnership Firms Amid Constitutional Changes: Insights from Kaithari Lungi Stores v. Commissioner Of Income-Tax Introduction The case of Kaithari Lungi Stores v. Commissioner Of...
Renewal of Lease and Registration Requirements: Rasiklal M. Mehta v. Hindustan Photo Films Manufacturing Co. Introduction The case of Rasiklal M. Mehta And Another v. The Hindustan Photo Films...