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  • Commentaries
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Madras High Court Case Commentaries

Ramanathapuram Market Committee v. East India Corporation: A Landmark on Limitation and Mistake of Law

Ramanathapuram Market Committee v. East India Corporation: A Landmark on Limitation and Mistake of Law

Date: Jan 25, 1975
Ramanathapuram Market Committee v. East India Corporation: A Landmark on Limitation and Mistake of Law Introduction The case of The Ramanathapuram Market Committee, Virudunagar Through Its Secretary...
Madras High Court Establishes Taxability of Subsistence Allowance under "Salaries" Head

Madras High Court Establishes Taxability of Subsistence Allowance under "Salaries" Head

Date: Jan 11, 1975
Madras High Court Establishes Taxability of Subsistence Allowance under "Salaries" Head Introduction The case of Commissioner Of Income-Tax, Madras v. J. Jenkin Thomas And Others (1975) is a seminal...
Reassessment Powers and Stock-Valuation on Partnership Dissolution: A.L.A Firm v. Commissioner Of Income-Tax, Madras (1975)

Reassessment Powers and Stock-Valuation on Partnership Dissolution: A.L.A Firm v. Commissioner Of Income-Tax, Madras (1975)

Date: Jan 11, 1975
Reassessment Powers and Stock-Valuation on Partnership Dissolution: A.L.A Firm v. Commissioner Of Income-Tax, Madras (1975) Introduction A.L.A Firm v. Commissioner Of Income-Tax, Madras is a landmark...
Non-Retroactive Application of Legislative Amendments in Income Tax Penalty Proceedings: Continental Commercial Corporation v. Income-Tax Officer

Non-Retroactive Application of Legislative Amendments in Income Tax Penalty Proceedings: Continental Commercial Corporation v. Income-Tax Officer

Date: Jan 10, 1975
Non-Retroactive Application of Legislative Amendments in Income Tax Penalty Proceedings: Continental Commercial Corporation v. Income-Tax Officer Introduction Continental Commercial Corporation v....
Madras High Court Establishes Clarification on Perquisite Inclusion under Section 17(2) of the Income-Tax Act, 1961

Madras High Court Establishes Clarification on Perquisite Inclusion under Section 17(2) of the Income-Tax Act, 1961

Date: Jan 9, 1975
Madras High Court Establishes Clarification on Perquisite Inclusion under Section 17(2) of the Income-Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax, Madras v. C. Kulandaivelu...
Termination of Agency and Reasonable Notice under Section 206 of the Indian Contract Act: Analysis of Messrs. Bright Bros. (Pte.) Ltd. v. J.K Sayani

Termination of Agency and Reasonable Notice under Section 206 of the Indian Contract Act: Analysis of Messrs. Bright Bros. (Pte.) Ltd. v. J.K Sayani

Date: Jan 3, 1975
Termination of Agency and Reasonable Notice under Section 206 of the Indian Contract Act: Analysis of Messrs. Bright Bros. (Pte.) Ltd., Bombay v. J.K Sayani 1. Introduction The case of Messrs. Bright...
Deductibility of Interest on Capital Borrowed for Exempt Agricultural Activities: Insights from M.S.P Raja v. Commissioner Of Income-Tax

Deductibility of Interest on Capital Borrowed for Exempt Agricultural Activities: Insights from M.S.P Raja v. Commissioner Of Income-Tax

Date: Dec 20, 1974
Deductibility of Interest on Capital Borrowed for Exempt Agricultural Activities: Insights from M.S.P Raja And Another v. Commissioner Of Income-Tax, Madras Introduction The case of M.S.P Raja And...
Reaffirmation of Distinction between Movable and Immovable Property in Hypothecation

Reaffirmation of Distinction between Movable and Immovable Property in Hypothecation

Date: Dec 19, 1974
Reaffirmation of Distinction between Movable and Immovable Property in Hypothecation Introduction The case of The South Indian Bank Ltd. v. V. Krishna Chettiar & Bror. By Its Partner V.K Palaniappan...
Vested vs. Contingent Interests in Property Succession: Insights from P. Somasundaram v. K. Rajammal

Vested vs. Contingent Interests in Property Succession: Insights from P. Somasundaram v. K. Rajammal

Date: Nov 30, 1974
Vested vs. Contingent Interests in Property Succession: Insights from P. Somasundaram v. K. Rajammal Introduction The case of P. Somasundaram v. K. Rajammal adjudicated by the Madras High Court on...
Enforceability of Renewal Clauses under Section 29 of the Indian Contract Act: Insights from Khivraj Chordia v. Esso Standard Eastern, Inc.

Enforceability of Renewal Clauses under Section 29 of the Indian Contract Act: Insights from Khivraj Chordia v. Esso Standard Eastern, Inc.

Date: Nov 30, 1974
Enforceability of Renewal Clauses under Section 29 of the Indian Contract Act: Insights from Khivraj Chordia v. Esso Standard Eastern, Inc. Introduction The case of Khivraj Chordia and Others v. Esso...
Allowability of Business-Related Investment Losses under Section 37: Insights from Commissioner Of Income-Tax, Madras II v. Gobald Motor Service (P.) Ltd.

Allowability of Business-Related Investment Losses under Section 37: Insights from Commissioner Of Income-Tax, Madras II v. Gobald Motor Service (P.) Ltd.

Date: Nov 8, 1974
Allowability of Business-Related Investment Losses under Section 37: Insights from Commissioner Of Income-Tax, Madras II v. Gobald Motor Service (P.) Ltd. Introduction The case of Commissioner Of...
Clarifying Section 46(1) Abatement: Principal and Interest Under the Estate Duty Act

Clarifying Section 46(1) Abatement: Principal and Interest Under the Estate Duty Act

Date: Nov 8, 1974
Clarifying Section 46(1) Abatement: Principal and Interest Under the Estate Duty Act Introduction In the case of Mrs. Ratnakumari Kumbhat v. Controller Of Estate Duty, Madras, decided by the Madras...
Exclusion of Tenants Let by Court-Appointed Receivers from Tamil Nadu Cultivating Tenants Protection Act

Exclusion of Tenants Let by Court-Appointed Receivers from Tamil Nadu Cultivating Tenants Protection Act

Date: Nov 5, 1974
Exclusion of Tenants Let by Court-Appointed Receivers from Tamil Nadu Cultivating Tenants Protection Act Introduction The case of Arumugha Gounder v. Ardhanari Mudaliar And Others adjudicated by the...
Extending Tenancy Protections Post-Usufructuary Mortgage Redemption: Chandrasekaran v. Kunju Vanniar & Ors. (Madras High Court, 1974)

Extending Tenancy Protections Post-Usufructuary Mortgage Redemption: Chandrasekaran v. Kunju Vanniar & Ors. (Madras High Court, 1974)

Date: Nov 1, 1974
Extending Tenancy Protections Post-Usufructuary Mortgage Redemption: Chandrasekaran v. Kunju Vanniar & Ors. (Madras High Court, 1974) Introduction The case of Chandrasekaran v. Kunju Vanniar & Ors....
Priority of Public Tax Debts Over Private Hypothecated Debts: Union of India v. Shentilanathan

Priority of Public Tax Debts Over Private Hypothecated Debts: Union of India v. Shentilanathan

Date: Oct 30, 1974
Priority of Public Tax Debts Over Private Hypothecated Debts: Union of India v. Shentilanathan Introduction The case of Union of India and Another v. Ct. Shentilanathan and Another adjudicated by the...
Redemption of Mortgage During Appeal: Precedent Established in S.V Ramalingam v. K.G Rajagopalan

Redemption of Mortgage During Appeal: Precedent Established in S.V Ramalingam v. K.G Rajagopalan

Date: Oct 18, 1974
Redemption of Mortgage During Appeal: Precedent Established in S.V Ramalingam v. K.G Rajagopalan Introduction The case of S.V Ramalingam And Ors. v. K.G Rajagopalan And Anr., adjudicated by the...
Madras High Court Defines Scope of Suspension Under Cooperative By-Law 13(h) in Employment Disputes

Madras High Court Defines Scope of Suspension Under Cooperative By-Law 13(h) in Employment Disputes

Date: Oct 15, 1974
Madras High Court Defines Scope of Suspension Under Cooperative By-Law 13(h) in Employment Disputes Introduction In the landmark case of The Secretary, Palani Co-operative Sales Society (D.D 218),...
Reaffirming the Burden of Proof in Joint Family Partition: Kandaswami Chettiar v. Gopal Chettiar

Reaffirming the Burden of Proof in Joint Family Partition: Kandaswami Chettiar v. Gopal Chettiar

Date: Oct 12, 1974
Reaffirming the Burden of Proof in Joint Family Partition: Kandaswami Chettiar v. Gopal Chettiar Introduction The case of Kandaswami Chettiar And Ors. v. Gopal Chettiar And Ors. adjudicated by the...
Inclusión de la Buena Voluntad en el Impuesto de Sucesiones: Análisis de Controller Of Estate Duty, Madras v. Ibrahim Gulam Hussain Currimbhoy

Inclusión de la Buena Voluntad en el Impuesto de Sucesiones: Análisis de Controller Of Estate Duty, Madras v. Ibrahim Gulam Hussain Currimbhoy

Date: Sep 28, 1974
Inclusión de la Buena Voluntad en el Impuesto de Sucesiones: Análisis de Controller Of Estate Duty, Madras v. Ibrahim Gulam Hussain Currimbhoy Introducción El caso Controller Of Estate Duty, Madras...
Commissioner Of Income-Tax v. Seth Manicklal Fomra: Jurisdictional Boundaries of Income-Tax Officer Post Appellate Review

Commissioner Of Income-Tax v. Seth Manicklal Fomra: Jurisdictional Boundaries of Income-Tax Officer Post Appellate Review

Date: Sep 25, 1974
Commissioner Of Income-Tax v. Seth Manicklal Fomra: Jurisdictional Boundaries of Income-Tax Officer Post Appellate Review Introduction The case of Commissioner Of Income-Tax v. Seth Manicklal Fomra...
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