Madras High Court Case Commentaries

Reevaluation of Stock Declarations: Coimbatore Spinning & Weaving Co. Ltd. v. Commissioner Of Income-Tax

Date: Mar 31, 1973

Reevaluation of Stock Declarations: Coimbatore Spinning & Weaving Co. Ltd. v. Commissioner Of Income-Tax 1. Introduction The case of Coimbatore Spinning & Weaving Co. Ltd. v. Commissioner Of...

Defining Speculative Transactions and Loss Set-Off under Section 43(5) of the Income Tax Act: R. Chinnaswami Chettiar v. Commissioner Of Income-Tax

Date: Mar 21, 1973

Defining Speculative Transactions and Loss Set-Off under Section 43(5) of the Income Tax Act Introduction The case of R. Chinnaswami Chettiar v. Commissioner Of Income-Tax, Madras (1973) serves as a...

Recognition of Settlement Payments as Speculative Transactions under Section 43(5) of the Income Tax Act

Date: Mar 21, 1973

Recognition of Settlement Payments as Speculative Transactions under Section 43(5) of the Income Tax Act 1. Introduction The case of A. Muthukumara Pillai v. Commissioner Of Income-Tax, Madras...

Quantum of Compensation in Motor Accident Claims Involving Gratuitous Employer Payments: A.P Dorairaj v. The State of Madras

Date: Mar 8, 1973

Quantum of Compensation in Motor Accident Claims Involving Gratuitous Employer Payments: A.P Dorairaj v. The State of Madras Introduction The case of A.P Dorairaj v. The State of Madras adjudicated...

Exclusivity in Religious Institutions under HRCEA: Insights from S. Kannan v. The All India Sai Samaj

Date: Mar 1, 1973

Exclusivity in Religious Institutions under HRCEA: Insights from S. Kannan v. The All India Sai Samaj Introduction The case of S. Kannan and Other v. The All India Sai Samaj (Regd), By Its President,...

Independent Assessment of Income under Section 23(3) Without Rejection under Section 13 Proviso

Date: Feb 28, 1973

Independent Assessment of Income under Section 23(3) Without Rejection under Section 13 Proviso Introduction Sree Shanmugar Mills Ltd. v. Commissioner Of Income-Tax, Madras is a pivotal case...

Legislative Privilege and Judicial Non-Interference: K.A. Mathialagan v. P. Srinivasan and Others (1973)

Date: Feb 28, 1973

Legislative Privilege and Judicial Non-Interference: K.A. Mathialagan v. P. Srinivasan and Others (1973) Introduction The case of K.A. Mathialagan v. P. Srinivasan and Others, decided by the Madras...

Rejection of Book Accounts Based on Stock Declarations: Insights from V. Rajan v. Commissioner Of Income-Tax

Date: Feb 16, 1973

Rejection of Book Accounts Based on Stock Declarations: Insights from V. Rajan v. Commissioner Of Income-Tax Introduction The case of V. Rajan v. Commissioner Of Income-Tax, Madras (1973) delves into...

Limits on Reopening Assessments: Commissioner Of Income-Tax, Madras v. T.R. Rajakumari

Date: Feb 10, 1973

Limits on Reopening Assessments: Commissioner Of Income-Tax, Madras v. T.R. Rajakumari Introduction The case of Commissioner Of Income-Tax, Madras v. T.R. Rajakumari adjudicated by the Madras High...

Madras High Court Establishes Jurisdiction Principles under Section 20 of the Arbitration Act

Date: Feb 10, 1973

Madras High Court Establishes Jurisdiction Principles under Section 20 of the Arbitration Act Introduction The case of The Electrical Manufacturing Co. Ltd. Calcutta Another v. The Crompton...

M. Chockalingam Chettiar v. Commissioner Of Income-Tax: Establishing Evidentiary Standards for Family Partition in Income Tax Law

Date: Feb 7, 1973

M. Chockalingam Chettiar v. Commissioner Of Income-Tax: Establishing Evidentiary Standards for Family Partition in Income Tax Law Introduction The case of M. Chockalingam Chettiar v. Commissioner Of...

Electricity Consumption Cannot Solely Justify Best Judgment Assessments: Kalyani Oil Mills v. The State Of Madras

Date: Jan 31, 1973

Electricity Consumption Cannot Solely Justify Best Judgment Assessments: Kalyani Oil Mills v. The State Of Madras Introduction Kalyani Oil Mills v. The State Of Madras is a landmark judgment...

Cause of Action Abates Upon Death for Personal Injuries: C.P. Kandaswamy v. Mariappa Stores

Date: Jan 23, 1973

Cause of Action Abates Upon Death for Personal Injuries: C.P. Kandaswamy v. Mariappa Stores Introduction The case of C.P. Kandaswamy (Died) And Others v. Mariappa Stores And Other adjudicated by the...

Madras High Court Establishes Distinction Between Arrest and Detention in Execution Proceedings

Date: Jan 19, 1973

Madras High Court Establishes Distinction Between Arrest and Detention in Execution Proceedings Introduction The case of P.G Ranganatha Padayachi v. The Mayavaram Financial Corporation Ltd. addressed...

Re-defining Temporary Injunctions: Insights from K. Karunanidhi & Others v. R. Ranganathan Chettiar

Date: Jan 6, 1973

Re-defining Temporary Injunctions: Insights from K. Karunanidhi & Others v. R. Ranganathan Chettiar Introduction The case of K. Karunanidhi And Others v. R. Ranganathan Chettiar (Madras High Court,...

Thanthi Trust v. Income-Tax Officer: Principles for Valid Reassessment under Section 147(a) of the Income-Tax Act, 1961

Date: Dec 22, 1972

Thanthi Trust v. Income-Tax Officer: Principles for Valid Reassessment under Section 147(a) of the Income-Tax Act, 1961 Introduction Thanthi Trust v. Income-Tax Officer is a landmark judgment...

Commission Deductions and Income Estimation in Tax Assessments: Insights from Bombay Hardware Syndicate v. Commissioner Of Income-Tax

Date: Dec 21, 1972

Commission Deductions and Income Estimation in Tax Assessments: Insights from Bombay Hardware Syndicate v. Commissioner Of Income-Tax Introduction The case of Bombay Hardware Syndicate v....

Allowance of Managerial Remuneration Under Income-tax Act Despite Excess Payment Under Companies Act: Commissioner Of Income-Tax, Madras v. Ramakrishna Mills (Coimbatore) Ltd. Commentary

Date: Dec 20, 1972

Allowance of Managerial Remuneration Under Income-tax Act Despite Excess Payment Under Companies Act: A Comprehensive Commentary on Commissioner Of Income-Tax, Madras v. Ramakrishna Mills...

Continuation and Validation of Penalty Proceedings in Income-Tax Assessments

Date: Dec 14, 1972

Continuation and Validation of Penalty Proceedings in Income-Tax Assessments Introduction The case of S. Chenniappa Mudaliar v. Commissioner Of Income-Tax, Madras adjudicated by the Madras High Court...

Governor's Prorogation Power Under Scrutiny: K.A Mathialagan vs. The Governor of Tamil Nadu

Date: Dec 12, 1972

Governor's Prorogation Power Under Scrutiny: K.A Mathialagan vs. The Governor of Tamil Nadu Introduction The case of K.A Mathialagan And Others v. The Governor Of Tamil Nadu, Raj Bhavan, Guindy And...

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