Madras High Court Case Commentaries

Madras High Court Establishes Deductibility of Ceiling-Priced Expenditure Under Section 10(2)(xv)

Date: Aug 22, 1973

Madras High Court Establishes Deductibility of Ceiling-Priced Expenditure Under Section 10(2)(xv) Introduction In the landmark case of Commissioner Of Income-Tax, Madras v. Vijayalakshmi Mills Ltd.,...

Enhanced Defense Rights of Insurance Companies in Claims Tribunal Proceedings

Date: Aug 10, 1973

Enhanced Defense Rights of Insurance Companies in Claims Tribunal Proceedings Introduction The case of Madras Motor And General Insurance Co. Ltd. v. Jagadeeswari And Others adjudicated by the Madras...

Clarifying Inherent Powers of High Courts in Suo Moto Civil Contempt: B. Yegnanarayaniah v. Madras High Court

Date: Aug 10, 1973

Clarifying Inherent Powers of High Courts in Suo Moto Civil Contempt: B. Yegnanarayaniah v. Madras High Court Introduction The case of B. Yegnanarayaniah, In Re adjudicated by the Madras High Court...

Admissibility of Family Arrangements and Legitimacy in Property Settlements: Insights from Ramayammal v. Muthammal

Date: Aug 10, 1973

Admissibility of Family Arrangements and Legitimacy in Property Settlements: Insights from Ramayammal v. Muthammal Introduction The case of Thirumathi Ramayammal And Others v. Thirumathi Muthammal...

Establishing Legal Representation and Negligence in Motor Accident Claims: Perumal & Others v. G. Elluswamy Reddiar & Another

Date: Aug 3, 1973

Establishing Legal Representation and Negligence in Motor Accident Claims Introduction The case of Perumal And Others v. G. Elluswamy Reddiar And Another adjudicated by the Madras High Court on...

Inclusion of Employer-Borne Income Tax as Salary: Insights from Commissioner Of Income-Tax, Madras v. I.G Mackintosh And Another

Date: Aug 1, 1973

Inclusion of Employer-Borne Income Tax as Salary: Insights from Commissioner Of Income-Tax, Madras v. I.G Mackintosh And Another Introduction The case of Commissioner Of Income-Tax, Madras v. I.G...

Comprehensive Commentary on R.S.S Shanmugam Pillai & Sons v. Commissioner Of Income-Tax

Date: Aug 1, 1973

Reaffirming Comprehensive Evidence in Determining Firm Residency under Section 4A(b): Insights from R.S.S Shanmugam Pillai & Sons v. Commissioner Of Income-Tax Introduction The case of R.S.S...

Limits on the Commissioner’s Power Under Section 65(4)(a): Establishing Procedural Compliance in Tamil Nadu Hindu Religious Charitable Endowments Act

Date: Jul 31, 1973

Limits on the Commissioner’s Power Under Section 65(4)(a): Establishing Procedural Compliance in Tamil Nadu Hindu Religious Charitable Endowments Act Introduction The case of O. Radhakrishnan And...

Limitation of Insurance Company Liability under Section 95(2)(b) of the Motor Vehicle Act

Date: Jul 31, 1973

Limitation of Insurance Company Liability under Section 95(2)(b) of the Motor Vehicle Act Introduction In the landmark case of Union Co-Operative Insurance Society Ltd. Madras v. Lazarammal Ravel And...

Expansion of Civil Court Jurisdiction under the Tamil Nadu Hindu Religious and Charitable Endowments Act: Sri Venkataramanaswamy Deity v. Vadugammal

Date: Jul 27, 1973

Expansion of Civil Court Jurisdiction under the Tamil Nadu Hindu Religious and Charitable Endowments Act: Sri Venkataramanaswamy Deity v. Vadugammal Introduction The case of Sri Venkataramanaswamy...

Exclusion of Non-Cash Bonus Discounts from Taxable Turnover: India Pistons Ltd. v. State of Tamil Nadu

Date: Jul 25, 1973

Exclusion of Non-Cash Bonus Discounts from Taxable Turnover: India Pistons Ltd. v. State of Tamil Nadu Introduction The case of India Pistons Limited v. State Of Tamil Nadu, adjudicated by the Madras...

Collusive Decrees and the Administration of Hindu Religious Institutions: Insights from P. Sangili And Others v. Ramakrishnan And Others

Date: Jul 20, 1973

Collusive Decrees and the Administration of Hindu Religious Institutions: Insights from P. Sangili And Others v. Ramakrishnan And Others Introduction The case of P. Sangili And Others v. Ramakrishnan...

Chennammal v. The Commissioner: Defining Private vs. Public Temples under Madras Act XXII of 1959

Date: Jul 19, 1973

Chennammal v. The Commissioner: Defining Private vs. Public Temples under Madras Act XXII of 1959 Introduction The case of Chennammal v. The Commissioner, For Hindu Religious And Charitable...

K. Ramalingam And Others v. K.N Krishna Reddi And Another: Clarifying Execution of Decrees and Possession Delivery

Date: Jul 19, 1973

K. Ramalingam And Others v. K.N Krishna Reddi And Another: Clarifying Execution of Decrees and Possession Delivery Introduction The case of K. Ramalingam And Others v. K.N Krishna Reddi And Another...

Madras High Court Clarifies 'Textile' Classification for Processed Waterproof Cloth Under Madras General Sales Tax Act, 1959

Date: Jul 11, 1973

Madras High Court Clarifies 'Textile' Classification for Processed Waterproof Cloth Under Madras General Sales Tax Act, 1959 Introduction The case of The State Of Tamil Nadu v. East India Rubber...

Defining Kartha’s Accountability Post Coparcener’s Death under Hindu Succession Act: Veerasekara Varmarayar v. Amirthavalliammal

Date: Jun 28, 1973

Defining Kartha’s Accountability Post Coparcener’s Death under Hindu Succession Act Introduction Veerasekara Varmarayar v. Amirthavalliammal And Others is a seminal judgment delivered by the Madras...

Reserves Interpretation under Rule 1 of Schedule 2: Nagammal Mills Ltd. v. Commissioner Of Income-Tax, Madras

Date: May 5, 1973

Reserves Interpretation under Rule 1 of Schedule 2: Nagammal Mills Ltd. v. Commissioner Of Income-Tax, Madras Introduction Nagammal Mills Ltd. v. Commissioner Of Income-Tax, Madras is a landmark case...

Recognition of Specific Provisions as Reserves under the Super Profits Tax Act, 1963: Commissioner Of Income-Tax, Madras v. Indian Steel Rolling Mills Ltd.

Date: May 5, 1973

Recognition of Specific Provisions as Reserves under the Super Profits Tax Act, 1963: Commissioner Of Income-Tax, Madras v. Indian Steel Rolling Mills Ltd. Introduction The case of Commissioner Of...

Strict Interpretation of Section 12(2) in Discontinued Business Income: South Arcot Electricity Distribution Co. Ltd. v. Commissioner Of Income-Tax

Date: Apr 19, 1973

Strict Interpretation of Section 12(2) in Discontinued Business Income: South Arcot Electricity Distribution Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of South Arcot Electricity...

Unregistered Partition Deeds as Evidence of Possession Character under Section 49: C.S Kumaraswami Gounder v. Aravagiri Gounder

Date: Apr 11, 1973

Admissibility of Unregistered Partition Deeds under Section 49 of the Registration Act: Insights from C.S Kumaraswami Gounder v. Aravagiri Gounder Introduction The case of C.S Kumaraswami Gounder v....

Previous Next