Preventing Double Taxation of Unregistered Firms and Their Partners: Commissioner Of Income-Tax v. Blue Mountain Engineering Corporation Introduction The case of Commissioner Of Income-Tax, Madras-II...
Alvel Sales v. Dujadwala Industries: Validity of Arbitration Notices Under Section 14(2) of the Arbitration Act Introduction The case of Alvel Sales v. Dujadwala Industries adjudicated by the Madras...
Madras High Court's Interpretation of Section 52(2) in Income-Tax Cases Introduction The case of Additional Commissioner Of Income-Tax, Madras v. P.S Kuppuswamy And Others adjudicated by the Madras...
Ownership Affirmed in Dhanalakshmi Ammal Case: Clarifying Benami Transactions and Tax Attachments 1. Introduction The case of First Income-Tax Officer, City Circle V, Madras-34 v. M.R Dhanalakshmi...
Revisional Powers of the Commissioner under Section 34: Insights from Puthuthotam Estates (1943) Ltd. v. State Of Tamil Nadu Introduction The case of Puthuthotam Estates (1943) Ltd. v. State Of Tamil...
INSTEA Judgment: Clarifying the Definition of 'Invented Words' under the Trade Marks Act Case: Nestle's Products (India) Ltd. vs. P. Thankaraja And Another Court: Madras High Court Date: April 29,...
Registrar of Chits Not a Person Aggrieved: Insights from Sulochana Accused v. State Registrar Of Chits Introduction The case of Sulochana Accused v. State Registrar Of Chits adjudicated by the Madras...
Interpretation of 'Workman' and Entitlement of Dependents under the Workmen's Compensation Act Habeebullah Maricar v. Periaswami and Others (Madras High Court, 1977) Introduction The case of...
Ownership and Transfer of Pledged Shares: Insights from A.M.P Arunachalam v. A.R Krishnamurthy And Others Introduction The case of A.M.P Arunachalam v. A.R Krishnamurthy And Others, adjudicated by...
Commencement of Commercial Production for Tax Relief under Section 84: Insights from Additional Commissioner Of Income-Tax, Madras-II v. Southern Structurals Ltd. Introduction The case of Additional...
Madras High Court's Precedent on Wealth-Tax Penalty Calculation in Additional Commissioner Of Wealth-Tax v. Babulal K. Shah Introduction The case of Additional Commissioner Of Wealth-Tax, Madras II,...
Capital vs. Revenue Expenditure: Southern Structurals Ltd. v. Additional Commissioner Of Income-Tax Introduction The case of Additional Commissioner Of Income-Tax, Madras-II, And Another v. Southern...
Revocation of Probate: Standards Under Section 263 of the Indian Succession Act Introduction The case of R. Sivagnanam v. P.K Sadananda Mudaliar, adjudicated by the Madras High Court on April 5,...
Madras High Court Upholds Extra-Territorial Detention Under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 Introduction The case of K.T.M.S. Abdul Khader Alias...
No Penalty Under Section 271(1)(c) When No Tax is Due Madras High Court Decision in Additional Commissioner of Income-Tax v. Murugan Timber Depot Introduction The case of Additional Commissioner Of...
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.A.E.C (Pumps) Ltd. Introduction The case of Commissioner Of Income-Tax, Madras-II v. I.A.E.C (Pumps) Ltd., decided by...
Madras High Court Upholds Non-Applicability of Gift-Tax on Retired Partners' Profit Shares Introduction The case of Addl. Commissioner Of Gift-Tax, Madras-II v. P. Krishnamoorthy And Others is a...
P. Saraswathi Ammal v. Lakshmi Ammal: Reinforcing the Standards for Proving Undue Influence in Familial Property Transactions Introduction The case P. Saraswathi Ammal v. Lakshmi Ammal Alias Lakshmi...
Madras High Court Ruling on Assessment Options Under the Income Tax Act, 1961 Introduction The case of Commissioner of Income Tax, Madras-II v. Blue Mountain Engineering Corporation adjudicated by...
Equitable Estoppel and Compensation for Encroachment: Insights from S. Palanivelu v. K. Varadammal Introduction The case of S. Palanivelu v. K. Varadammal, adjudicated by the Madras High Court on...