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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 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) Introduction A.L.A Firm v. Commissioner Of Income-Tax, Madras is a landmark...
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., 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 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 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 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. 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. Introduction The case of Commissioner Of...
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 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) Introduction The case of Chandrasekaran v. Kunju Vanniar & Ors....
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 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 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 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 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 Introduction The case of Commissioner Of Income-Tax v. Seth Manicklal Fomra...