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  • Commentaries
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Madras High Court Case Commentaries

Retrospective Application of Amended Penal Provisions in Gift-Tax Act: Commissioner Of Gift-Tax v. Mudauar

Retrospective Application of Amended Penal Provisions in Gift-Tax Act: Commissioner Of Gift-Tax v. Mudauar

Date: Sep 24, 1974
Retrospective Application of Amended Penal Provisions in Gift-Tax Act: Commissioner Of Gift-Tax v. Mudauar Introduction In the landmark case of Commissioner Of Gift-Tax v. C. Muthukumaraswamy...
Expansion of Landlord's Rights for Family Use in Eviction Proceedings: An Analysis of Annamalai And Company v. Sital Achi

Expansion of Landlord's Rights for Family Use in Eviction Proceedings: An Analysis of Annamalai And Company v. Sital Achi

Date: Sep 21, 1974
Expansion of Landlord's Rights for Family Use in Eviction Proceedings: An Analysis of Annamalai And Company, By Its Partner S.S Sundaram Chettiar v. Sital Achi Introduction The case of Annamalai And...
Sri Ramalinga Choodambikai Mills Ltd. v. Government Of India: Establishing Standards for Excise Duty Levies Based on Sample Testing

Sri Ramalinga Choodambikai Mills Ltd. v. Government Of India: Establishing Standards for Excise Duty Levies Based on Sample Testing

Date: Sep 17, 1974
Sri Ramalinga Choodambikai Mills Ltd. v. Government Of India: Establishing Standards for Excise Duty Levies Based on Sample Testing Introduction The case of Sri Ramalinga Choodambikai Mills Ltd. v....
N. Natesa Naicker And Others v. Vedagiri: Clarifying Tenant Rights Under the Madras City Tenants Protection Act

N. Natesa Naicker And Others v. Vedagiri: Clarifying Tenant Rights Under the Madras City Tenants Protection Act

Date: Sep 3, 1974
N. Natesa Naicker And Others v. Vedagiri: Clarifying Tenant Rights Under the Madras City Tenants Protection Act Introduction The case N. Natesa Naicker And Others v. Vedagiri, adjudicated by the...
Applicability of the Gold Control Act to Pawn Brokers: Comprehensive Analysis of North Arcot District Pawn Brokers' Association v. Secretary to Government of India

Applicability of the Gold Control Act to Pawn Brokers: Comprehensive Analysis of North Arcot District Pawn Brokers' Association v. Secretary to Government of India

Date: Aug 22, 1974
Applicability of the Gold Control Act to Pawn Brokers: Comprehensive Analysis of North Arcot District Pawn Brokers' Association v. Secretary to Government of India Introduction The case of The North...
Clarifying the Scope of Search and Seizure Under Section 132 of the Income Tax Act: Commentary on Gulab And Company v. Superintendent Of Central Excise, Madras High Court, 1974

Clarifying the Scope of Search and Seizure Under Section 132 of the Income Tax Act: Commentary on Gulab And Company v. Superintendent Of Central Excise, Madras High Court, 1974

Date: Aug 3, 1974
Clarifying the Scope of Search and Seizure Under Section 132 of the Income Tax Act Commentary on Gulab And Company And Another v. Superintendent Of Central Excise (Preventive), Trichy, And Others,...
N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar: Impact on Limitation Laws and Account Stated Doctrine

N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar: Impact on Limitation Laws and Account Stated Doctrine

Date: Aug 3, 1974
N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar: Impact on Limitation Laws and Account Stated Doctrine Introduction The case of N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar, adjudicated by...
Causation and Insurance Liability in Motor Accident Claims: Govind Singh v. A.S. Kailasam

Causation and Insurance Liability in Motor Accident Claims: Govind Singh v. A.S. Kailasam

Date: Aug 2, 1974
Causation and Insurance Liability in Motor Accident Claims: Govind Singh v. A.S. Kailasam Introduction Govind Singh And Others v. A.S Kailasam And Another is a seminal case adjudicated by the Madras...
Retrospective Application of Tax Rules in Commissioner Of Income-Tax v. India Cements Ltd.

Retrospective Application of Tax Rules in Commissioner Of Income-Tax v. India Cements Ltd.

Date: Jul 24, 1974
Retrospective Application of Tax Rules in Commissioner Of Income-Tax v. India Cements Ltd. 1. Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. India Cements Ltd. (Madras High...
Factors (P.) Ltd. v. Commissioner Of Income-Tax: Capital Gains as Commercial Profits for Dividend Distribution

Factors (P.) Ltd. v. Commissioner Of Income-Tax: Capital Gains as Commercial Profits for Dividend Distribution

Date: Jul 12, 1974
Factors (P.) Ltd. v. Commissioner Of Income-Tax: Capital Gains as Commercial Profits for Dividend Distribution 1. Introduction The case of Factors (P.) Ltd. v. Commissioner Of Income-Tax, Madras...
Scope and Limitations of Section 34(1)(a) Reassessments: Commissioner Of Income-Tax, Madras v. Mahalakshmi Textiles Mills Ltd.

Scope and Limitations of Section 34(1)(a) Reassessments: Commissioner Of Income-Tax, Madras v. Mahalakshmi Textiles Mills Ltd.

Date: Jun 27, 1974
Scope and Limitations of Section 34(1)(a) Reassessments: Commissioner Of Income-Tax, Madras v. Mahalakshmi Textiles Mills Ltd. Introduction The case of Commissioner Of Income-Tax, Madras v....
Staneys Motors Judgment: Non-Deductibility of Gratuity Reserve Transfer and Limitations on Charitable Rebate

Staneys Motors Judgment: Non-Deductibility of Gratuity Reserve Transfer and Limitations on Charitable Rebate

Date: Jun 26, 1974
Staneys Motors Judgment: Non-Deductibility of Gratuity Reserve Transfer and Limitations on Charitable Rebate Introduction The case of Stanes Motors (South India) Ltd. v. Commissioner Of Income-Tax,...
Limits on Specific Performance: Establishing Non-Transferability of Inchoate Statutory Rights in Rajendrakumar Bhandari v. Poosamma And Others

Limits on Specific Performance: Establishing Non-Transferability of Inchoate Statutory Rights in Rajendrakumar Bhandari v. Poosamma And Others

Date: Jun 20, 1974
Limits on Specific Performance: Establishing Non-Transferability of Inchoate Statutory Rights in Rajendrakumar Bhandari v. Poosamma And Others Introduction The case of Rajendrakumar Bhandari v....
Madras Motor & General Insurance Co. Ltd. v. Commissioner of Income-Tax: Affirming Dividend Tax Rebates Without Expense Deductions

Madras Motor & General Insurance Co. Ltd. v. Commissioner of Income-Tax: Affirming Dividend Tax Rebates Without Expense Deductions

Date: Jun 20, 1974
Madras Motor & General Insurance Co. Ltd. v. Commissioner of Income-Tax: Affirming Dividend Tax Rebates Without Expense Deductions Introduction The case of Commissioner Of Income-Tax, Madras II v....
Appealability of Appellate Court Orders: Insights from C. Kalahasti v. P.C Munuswami Chetti

Appealability of Appellate Court Orders: Insights from C. Kalahasti v. P.C Munuswami Chetti

Date: May 3, 1974
Appealability of Appellate Court Orders: Insights from C. Kalahasti v. P.C Munuswami Chetti Introduction The case of C. Kalahasti v. P.C Munuswami Chetti, adjudicated by the Madras High Court on May...
Fresh Contract Under Section 25 of the Indian Contract Act Overrides Limitation Period: Sri Kapaleeswarar Temple v. T. Tirunavukarasu

Fresh Contract Under Section 25 of the Indian Contract Act Overrides Limitation Period: Sri Kapaleeswarar Temple v. T. Tirunavukarasu

Date: May 3, 1974
Fresh Contract Under Section 25 of the Indian Contract Act Overrides Limitation Period: Sri Kapaleeswarar Temple, Mylapore By Executive Officer v. T. Tirunavukarasu Introduction The case of Sri...
Clarifying Profit Ascertainment in Partition Suits: A.R. Veerappa Gounder v. Sengoda Gounder

Clarifying Profit Ascertainment in Partition Suits: A.R. Veerappa Gounder v. Sengoda Gounder

Date: May 1, 1974
Clarifying Profit Ascertainment in Partition Suits: A.R. Veerappa Gounder v. Sengoda Gounder Introduction The case of A.R. Veerappa Gounder v. Sengoda Gounder adjudicated by the Madras High Court on...
Koneridoss v. N. Subbiah Naidu: Clarifying Legal Representation in Partition Suits under Order 22 Rule 5, CPC

Koneridoss v. N. Subbiah Naidu: Clarifying Legal Representation in Partition Suits under Order 22 Rule 5, CPC

Date: Apr 17, 1974
Koneridoss v. N. Subbiah Naidu: Clarifying Legal Representation in Partition Suits under Order 22 Rule 5, CPC Introduction The case Koneridoss v. N. Subbiah Naidu And Others (Madras High Court, 1974)...
Madras High Court Validates Judicial Scheme, Limits Wakf Board's Authority in Palani Muslim Dharmaparipalana Sangam Case

Madras High Court Validates Judicial Scheme, Limits Wakf Board's Authority in Palani Muslim Dharmaparipalana Sangam Case

Date: Apr 16, 1974
Madras High Court Validates Judicial Scheme, Limits Wakf Board's Authority in Palani Muslim Dharmaparipalana Sangam Case Introduction The case of Palani Muslim Dharmaparipalana Sangam Through Its...
Limits of Insurer’s Liability under Section 96(2) of the Motor Vehicles Act – General Assurance Society Ltd. v. Jayalakshmi Ammal And Ors.

Limits of Insurer’s Liability under Section 96(2) of the Motor Vehicles Act – General Assurance Society Ltd. v. Jayalakshmi Ammal And Ors.

Date: Apr 11, 1974
Limits of Insurer’s Liability under Section 96(2) of the Motor Vehicles Act General Assurance Society Ltd. v. Jayalakshmi Ammal And Ors. (Madras High Court, 1974) Introduction The case of General...
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