Embezzlement vs. Dividend: Madras High Court's Clarification on Income-Tax Act Provisions Introduction The case of Commissioner of Income-Tax, Madras-II v. G. Venkataraman adjudicated by the Madras...
Deductibility of Contributions to Foreign Superannuation Funds under Section 28: Insights from Commissioner Of Income-Tax v. Carborundum Universal Ltd. 1. Introduction The case of Commissioner Of...
A.K Srinivasa Naidu v. S. Jayarama Reddiar: Implications on Interest Claims under the Sale of Goods Act Introduction The case of A.K Srinivasa Naidu v. S. Jayarama Reddiar revolves around a...
Alternative Reliefs and Appellate Constraints: A Commentary on Sakku Bai Ammal v. R. Babu Reddiar Introduction The case of Sakku Bai Ammal v. R. Babu Reddiar Alias R.B Reddiar And Others, adjudicated...
Classification of Agricultural Land and Capital Gains: Insights from Commissioner of Income-Tax v. Mahalingam Chettiar Introduction The case of Commissioner Of Income-Tax, Madras-II v. M.M....
Commercial Distinction of Mixture Manures and Tax Liability: Yercaud Coffee Curing Works Ltd. v. State Of Tamil Nadu Introduction The case of Yercaud Coffee Curing Works Ltd. v. The State Of Tamil...
Interpretation of "Textiles" under Sales Tax Act: M. Muthusavari Pillai & Sons v. The State Of Tamil Nadu Introduction M. Muthusavari Pillai & Sons v. The State Of Tamil Nadu is a significant...
Clarifying Appellate Jurisdiction in Interim Injunctions: Insights from Abdul Shukoor Sahib v. Umachander And Others Introduction The case of Abdul Shukoor Sahib v. Umachander And Others adjudicated...
Madras High Court Establishes Limits on Widow’s Property Rights under Hindu Succession Act Introduction The case of A. Subba Naidu v. Rajammal Alias Thayammal decision by the Madras High Court on...
Inclusion of Capital Asset Sales in Gross Turnover: State of Tamil Nadu v. Thermo Electrics (1976) Introduction The case of State of Tamil Nadu v. Thermo Electrics (And Another Case) adjudicated by...
Madras High Court Establishes Precedents on Capital Gains Valuation and Deductibility of Expenditures Introduction The case Commissioner Of Income-Tax, Madras-I v. Amalgamations (P.) Ltd. was...
Recognition of Sports Promotion as a Charitable Purpose under Section 4(3)(i) of the Income Tax Act Introduction The case of Commissioner of Income-Tax, Madras-II v. Ootacamund Gymkhana Club (1976)...
Chettinad Cement v. Tamil Nadu: Defining Taxable Turnover and Freight Charges under the Cement Control Order Introduction In the landmark case of The State Of Tamil Nadu v. Chettinad Cement...
Clarification on Applicability of Rule 6(c)(i) to Purchasing Dealers under Tamil Nadu General Sales Tax Act Introduction The case of The State of Tamil Nadu v. The Madurantakam Co-Operative Sugar...
Limitation of Liability of Minor Coparceners for Non-Ancestral Debts in Joint Family Partition: Sankaranarayanan v. Official Receiver Introduction The case of Sankaranarayanan And Another v. The...
Madras High Court Establishes Guidelines on Alienations in Hindu Joint Families Introduction The case of V. Nataraja Iyer And Others v. Arunachalam And Others was adjudicated by the Madras High Court...
Establishing Reasonable Cause and Mens Rea for Income-Tax Penalties V.L. Dutt v. Commissioner Of Income-Tax, Madras-II. Madras High Court, 1975. Introduction The case of V.L. Dutt v. Commissioner Of...
Deliberate Undervaluation of Income Without Proper Records: A.K Bashu Sahib v. Commissioner Of Income-Tax Introduction The case of A.K Bashu Sahib v. Commissioner Of Income-Tax, Madras deals with the...
Recognition of Oral Partition and Separate Property Rights in Joint Family Estates: Pattusami Padayachi v. Mullaiammal And Ors. Introduction Pattusami Padayachi v. Mullaiammal And Ors. is a landmark...
Limitation Period for Final Decree Applications in Mortgage Suits: Insights from Sivan Pillai v. Anbayyan And Others Introduction Sivan Pillai v. Anbayyan And Others is a landmark judgment delivered...