Madras High Court Case Commentaries

Legal Principles on Antecedent Debts and Alienations in Joint Family Property: Insights from Santanavenugopalakrishnan v. K. v. Venugopal

Date: Nov 21, 1975

Legal Principles on Antecedent Debts and Alienations in Joint Family Property: Insights from Santanavenugopalakrishnan v. K. v. Venugopal Introduction The case of Santanavenugopalakrishnan Others...

Recognition of Nominee's Absolute Right to Renewal Commission under S.44(2) of the Insurance Act

Date: Sep 5, 1975

Recognition of Nominee's Absolute Right to Renewal Commission under S.44(2) of the Insurance Act Introduction The case of B.M. Mundkur v. Life Insurance Corporation Of India, Rep. By The Zonal...

Determining Capital Gains on Intra-Partnership Property Transfers: Analysis of Commissioner Of Income-Tax, Madras-I v. Rikadas Dhuraji And Another

Date: Sep 4, 1975

Determining Capital Gains on Intra-Partnership Property Transfers: Analysis of Commissioner Of Income-Tax, Madras-I v. Rikadas Dhuraji And Another Introduction The case of Commissioner Of Income-Tax,...

Madras High Court Establishes Limitation on Independent Penalty Orders under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959

Date: Aug 29, 1975

Madras High Court Establishes Limitation on Independent Penalty Orders under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 Introduction The case of The Deputy Commissioner (C.T),...

Res Judicata and Lease Agreements: Insights from K. Ramachandra Chettiar v. G. Lakshminarayanaswami Chettiar

Date: Aug 26, 1975

Res Judicata and Lease Agreements: Insights from K. Ramachandra Chettiar v. G. Lakshminarayanaswami Chettiar Introduction The case of K. Ramachandra Chettiar v. G. Lakshminarayanaswami Chettiar...

Taxation of Members' Subscriptions in Club Organizations: Insights from Commissioner of Income-Tax v. Madras Race Club

Date: Aug 14, 1975

Taxation of Members' Subscriptions in Club Organizations: Insights from Commissioner of Income-Tax v. Madras Race Club Introduction The case of Commissioner Of Income-Tax v. Madras Race Club...

Ramaswamy Gounder v. K.M. Venkatachalam And Ors.: Disentitlement to Specific Performance Due to Falsity of Claims

Date: Aug 9, 1975

Ramaswamy Gounder v. K.M. Venkatachalam And Ors.: Disentitlement to Specific Performance Due to Falsity of Claims 1. Introduction The case of Ramaswamy Gounder v. K.M. Venkatachalam And Ors. revolves...

Single Assessment of Partnership Firms Amid Constitutional Changes: Insights from Kaithari Lungi Stores v. Commissioner Of Income-Tax

Date: Jul 31, 1975

Single Assessment of Partnership Firms Amid Constitutional Changes: Insights from Kaithari Lungi Stores v. Commissioner Of Income-Tax Introduction The case of Kaithari Lungi Stores v. Commissioner Of...

Renewal of Lease and Registration Requirements: Rasiklal M. Mehta v. Hindustan Photo Films Manufacturing Co.

Date: Jul 26, 1975

Renewal of Lease and Registration Requirements: Rasiklal M. Mehta v. Hindustan Photo Films Manufacturing Co. Introduction The case of Rasiklal M. Mehta And Another v. The Hindustan Photo Films...

Rent Control Proceedings: Limitation Act Section 5 Not Applicable to Persona Designata Authorities

Date: May 3, 1975

Rent Control Proceedings: Limitation Act Section 5 Not Applicable to Persona Designata Authorities Introduction The case of S. Ganapathi v. N. Kumaraswami adjudicated by the Madras High Court on May...

Implications of Section 41(2) and Section 263: Hindu Bank Karur Ltd. v. Additional Commissioner Of Income-Tax, Madras

Date: Apr 26, 1975

Implications of Section 41(2) and Section 263: Hindu Bank Karur Ltd. v. Additional Commissioner Of Income-Tax, Madras Introduction The case of Hindu Bank Karur Ltd. v. Additional Commissioner Of...

Advancement of Public Utility through Trade Associations: Insights from Southern India Mill Owners' Association v. Commissioner Of Income-Tax, Madras

Date: Apr 17, 1975

Advancement of Public Utility through Trade Associations: Insights from Southern India Mill Owners' Association v. Commissioner Of Income-Tax, Madras Introduction The case of Southern India Mill...

Inclusion and Valuation of Goodwill in Estate Duty: Insights from Smt. Surumbayi Ammal v. Controller Of Estate Duty, Madras High Court

Date: Apr 10, 1975

Inclusion and Valuation of Goodwill in Estate Duty: Insights from Smt. Surumbayi Ammal v. Controller Of Estate Duty Introduction The case of Smt. Surumbayi Ammal v. Controller Of Estate Duty, Madras...

Shift of Burden of Proof in Adverse Possession under the Limitation Act, 1963 - Bhagavathy Pillai v. Savarimuthu

Date: Apr 5, 1975

Shift of Burden of Proof in Adverse Possession under the Limitation Act, 1963 - Bhagavathy Pillai v. Savarimuthu Introduction The case of Bhagavathy Pillai and Another v. Savarimuthu and Another,...

Ratification of Agent’s Authority and Maintainability of Suits in Proprietorship: M.C.S Rajan & Company v. National Nail Industries

Date: Apr 4, 1975

Ratification of Agent’s Authority and Maintainability of Suits in Proprietorship: M.C.S Rajan & Company v. National Nail Industries Introduction The case of M.C.S Rajan & Company v. National Nail...

Capital vs. Revenue Expenditure: Fenner Woodroffe & Co. Ltd. v. Commissioner Of Income-Tax, Madras (1975)

Date: Mar 26, 1975

Capital vs. Revenue Expenditure: Fenner Woodroffe & Co. Ltd. v. Commissioner Of Income-Tax, Madras (1975) Introduction The case of Fenner Woodroffe & Co. Ltd. v. Commissioner Of Income-Tax, Madras...

Retrenchment Redefined: Fixed-Term Appointment as Termination Under the Industrial Disputes Act – State Bank of India v. Sundaramony

Date: Mar 25, 1975

Retrenchment Redefined: Fixed-Term Appointment as Termination Under the Industrial Disputes Act – State Bank of India v. Sundaramony Introduction The case of State Bank of India, Kuzhithurai Branch...

Defining Joint Family Business under Hindu Law: A Comprehensive Analysis of R. Selvaraj v. R. Radhakrishna Pillai And Another

Date: Mar 22, 1975

Defining Joint Family Business under Hindu Law: A Comprehensive Analysis of R. Selvaraj v. R. Radhakrishna Pillai And Another Introduction The case of R. Selvaraj v. R. Radhakrishna Pillai And...

Exclusive Enjoyment and Transfer under Section 10: The Landmark Ruling in Controller Of Estate Duty v. Mrs. Kamala Pandalai

Date: Mar 15, 1975

Exclusive Enjoyment and Transfer under Section 10: The Landmark Ruling in Controller Of Estate Duty v. Mrs. Kamala Pandalai Introduction Controller Of Estate Duty v. Mrs. Kamala Pandalai is a pivotal...

Exemption of Income from Charitable Trusts and the Limits of Rule-Making Authority: Insights from Second Income-Tax Officer, City Circle VI, Madras And Others v. M.C.T Trust And Others

Date: Mar 15, 1975

Exemption of Income from Charitable Trusts and the Limits of Rule-Making Authority: Insights from Second Income-Tax Officer, City Circle VI, Madras And Others v. M.C.T Trust And Others Introduction...