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Rent Control Proceedings: Limitation Act Section 5 Not Applicable to Persona Designata Authorities Introduction The case of S. Ganapathi v. N. Kumaraswami adjudicated by the Madras High Court on May...
Implications of Section 41(2) and Section 263: Hindu Bank Karur Ltd. v. Additional Commissioner Of Income-Tax, Madras Introduction The case of Hindu Bank Karur Ltd. v. Additional Commissioner Of...
Advancement of Public Utility through Trade Associations: Insights from Southern India Mill Owners' Association v. Commissioner Of Income-Tax, Madras Introduction The case of Southern India Mill...
Inclusion and Valuation of Goodwill in Estate Duty: Insights from Smt. Surumbayi Ammal v. Controller Of Estate Duty Introduction The case of Smt. Surumbayi Ammal v. Controller Of Estate Duty, Madras...
Shift of Burden of Proof in Adverse Possession under the Limitation Act, 1963 - Bhagavathy Pillai v. Savarimuthu Introduction The case of Bhagavathy Pillai and Another v. Savarimuthu and Another,...
Ratification of Agent’s Authority and Maintainability of Suits in Proprietorship: M.C.S Rajan & Company v. National Nail Industries Introduction The case of M.C.S Rajan & Company v. National Nail...
Capital vs. Revenue Expenditure: Fenner Woodroffe & Co. Ltd. v. Commissioner Of Income-Tax, Madras (1975) Introduction The case of Fenner Woodroffe & Co. Ltd. v. Commissioner Of Income-Tax, Madras...
Retrenchment Redefined: Fixed-Term Appointment as Termination Under the Industrial Disputes Act – State Bank of India v. Sundaramony Introduction The case of State Bank of India, Kuzhithurai Branch...
Defining Joint Family Business under Hindu Law: A Comprehensive Analysis of R. Selvaraj v. R. Radhakrishna Pillai And Another Introduction The case of R. Selvaraj v. R. Radhakrishna Pillai And...
Exclusive Enjoyment and Transfer under Section 10: The Landmark Ruling in Controller Of Estate Duty v. Mrs. Kamala Pandalai Introduction Controller Of Estate Duty v. Mrs. Kamala Pandalai is a pivotal...
Exemption of Income from Charitable Trusts and the Limits of Rule-Making Authority: Insights from Second Income-Tax Officer, City Circle VI, Madras And Others v. M.C.T Trust And Others Introduction...
Independent Assessment of Penalty Proceedings under Income Tax Act: Case Commentary on B. Muniappa Gounder v. Commissioner Of Income-Tax Introduction The case of B. Muniappa Gounder v. Commissioner...
Enforcement of Inherent Powers under Section 151 CPC in Corporate Meeting Violations: Century Flour Mills Ltd. v. S. Suppiah And Others Introduction The case of Century Flour Mills Ltd. v. S. Suppiah...
Neufinds (India) v. Vorian Chemicals: Establishing Strict Criteria for Winding Up Petitions Under the Companies Act Introduction Neufinds (India) v. Vorian Chemicals and Distilleries Ltd. is a...
Benami Transactions and Burden of Proof: Insights from Ponnuswamy Nadar v. Narayanan Nadar Introduction The case of Ponnuswamy Nadar v. Narayanan Nadar adjudicated by the Madras High Court on March...
Thanumalayaperumal Mudaliar v. Commissioner: Establishing the Predominant Criteria for Determining Temple Ownership 1. Introduction The case of Thanumalayaperumal Mudaliar And Others v. The...
Appeal Over Revision in Rejected Plaint Cases: R. Shanmughavelu Pillai v. R. Karuppanna Ambalam Introduction The case of R. Shanmughavelu Pillai v. R. Karuppanna Ambalam adjudicated by the Madras...
Establishing Partition Rights and Validity of Hiba under Muslim Personal Law: Analysis of Mohammed Ibrahim v. Syed Muhammad Abbubakker And Others Introduction The case of Mohammed Ibrahim v. Syed...
Madras High Court Clarifies Scope of Entry 23-B: Distinguishing Porcelainware from Manufactured Components Introduction The case of The English Electric Co. Of India Ltd. v. The Superintendent,...
Madras High Court Upholds Wealth Tax Exemption Despite Fictional Transfer to Spouse Introduction In the landmark case of S. Naganathan, Madras v. The Commissioner Of Wealth Tax, Madras, the Madras...