Entitlement to Section 80E Deductions for Priority Industries Despite Net Losses Introduction The case of Commissioner Of Income-Tax, Madras-I v. L.M Van Moppes Diamond Tools (India) Ltd. adjudicated...
Compulsory Acquisition as a Transfer: West Coast Electric Supply Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of West Coast Electric Supply Corporation Ltd. And Another v....
Enforcement of Utmost Good Faith in Insurance Contracts: V. Srinivasa Pillai v. Agent Of Life Insurance Corporation Of India, Madras High Court, 1976 Introduction The case of V. Srinivasa Pillai v....
Govindarajan And Others v. K.A.N Srinivasa Chetty And Others: Jurisdiction and Compromise in Tenancy Disputes Introduction Govindarajan And Others v. K.A.N Srinivasa Chetty And Others is a landmark...
Interpretation of "Month" Under the Income Tax Act: Commissioner Of Income-Tax v. Kadri Mills Ltd. (1976) Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. Kadri Mills...
Establishing Territorial Jurisdiction Based on Situs of Registered Trademark: Insights from S. B. S. Jayam & Co. v. Krishnamoorthi Introduction The case of S. B. S. Jayam And Co., Represented By Its...
Madras High Court Upholds Individual Ownership of Self-Acquired Property in Ranganayaki Ammal And Ors. v. S.R. Srinivasan And Ors. Introduction The case of Ranganayaki Ammal And Ors. v. S.R....
Clarifying Executor's Liability under the Wealth-Tax Act: A. & F. Harvey Ltd. v. Commissioner Of Wealth-Tax Introduction The case of A. & F. Harvey Ltd. as Agents to Executors of the Estate of Late...
Tamil Nadu v. Anandam Yiswanathan: Defining Taxable Turnover in Composite Work Contracts Introduction The case of The State Of Tamil Nadu v. Anandam Yiswanathan was adjudicated by the Madras High...
Determining the Character of Sales: Local vs. Inter-State under the Tamil Nadu General Sales Tax Act 1. Introduction The case of The Co-Operative Sugars (Chittur) Limited v. The State Of Tamil Nadu,...
Deceptive Similarity in Trademark Registration: Insights from Mount Mettur Pharmaceuticals v. Dr. Wander Introduction The landmark case of Mount Mettur Pharmaceuticals (P.) Ltd. vs. Dr. Wander, S.A...
Deed of Settlement vs. Will: Establishing Testamentary Dispositions in Gift-Tax Law Introduction The legal distinction between a deed of settlement and a will plays a pivotal role in determining tax...
Classification of Losses and Deductibility of Gratuity in Business Transfers: Insights from Commissioner Of Income-Tax, Madras-II v. Pathinen Grama Arya Vysya Bank Ltd. Introduction The case of...
Clarifying 'Wilful Negligence' under Section 71 of the Madras Co-operative Societies Act: Subbammal And Ors. v. The President, The Tenkasi Co-Operative Urban Bank Ltd. Introduction The case of...
P.R Murugaiyan v. Jayaveera Pandia Nadar: Landmark Ruling on Magistrate’s Authority under the New Criminal Procedure Code Introduction The case of P.R Murugaiyan v. Jayaveera Pandia Nadar adjudicated...
Recognition of Samadhi as a Public Temple and the Rights of Religious Organizations: A Comprehensive Analysis of SoundharathAmmal v. The Tiruchirapalli Mavattam Mahasuruli Alaya Bakthargal Madya...
Exemption of Branch Sale Under Rule 6(d): Insights from Deputy Commissioner (C.T), Coimbatore v. K. Behanan Thomas Introduction The case of Deputy Commissioner (C.T), Coimbatore v. K. Behanan Thomas...
Madras High Court Establishes Limitation on Rectification Proceedings under Section 154: Mettur Chemical Case Analysis Introduction The case of Mettur Chemical and Industrial Corporation Ltd. v....
Finality of Collector's Determination under the Indian Stamp Act: Insights from The Chief Controlling Revenue Authority, Board Of Revenue, Madras v. Dr. K. Manjunatha Rai Introduction The legal...
Defining 'Charitable Purpose' under the Income-tax Act, 1961: Insights from Commissioner of Income-Tax, Madras v. Madras Stock Exchange Ltd. And Others Introduction The case of Commissioner Of...