Independent Assessment of Penalty Proceedings under Income Tax Act: Case Commentary on B. Muniappa Gounder v. Commissioner Of Income-Tax Introduction The case of B. Muniappa Gounder v. Commissioner...
Enforcement of Inherent Powers under Section 151 CPC in Corporate Meeting Violations: Century Flour Mills Ltd. v. S. Suppiah And Others Introduction The case of Century Flour Mills Ltd. v. S. Suppiah...
Neufinds (India) v. Vorian Chemicals: Establishing Strict Criteria for Winding Up Petitions Under the Companies Act Introduction Neufinds (India) v. Vorian Chemicals and Distilleries Ltd. is a...
Benami Transactions and Burden of Proof: Insights from Ponnuswamy Nadar v. Narayanan Nadar Introduction The case of Ponnuswamy Nadar v. Narayanan Nadar adjudicated by the Madras High Court on March...
Thanumalayaperumal Mudaliar v. Commissioner: Establishing the Predominant Criteria for Determining Temple Ownership 1. Introduction The case of Thanumalayaperumal Mudaliar And Others v. The...
Appeal Over Revision in Rejected Plaint Cases: R. Shanmughavelu Pillai v. R. Karuppanna Ambalam Introduction The case of R. Shanmughavelu Pillai v. R. Karuppanna Ambalam adjudicated by the Madras...
Establishing Partition Rights and Validity of Hiba under Muslim Personal Law: Analysis of Mohammed Ibrahim v. Syed Muhammad Abbubakker And Others Introduction The case of Mohammed Ibrahim v. Syed...
Madras High Court Clarifies Scope of Entry 23-B: Distinguishing Porcelainware from Manufactured Components Introduction The case of The English Electric Co. Of India Ltd. v. The Superintendent,...
Madras High Court Upholds Wealth Tax Exemption Despite Fictional Transfer to Spouse Introduction In the landmark case of S. Naganathan, Madras v. The Commissioner Of Wealth Tax, Madras, the Madras...
Ramanathapuram Market Committee v. East India Corporation: A Landmark on Limitation and Mistake of Law Introduction The case of The Ramanathapuram Market Committee, Virudunagar Through Its Secretary...
Madras High Court Establishes Taxability of Subsistence Allowance under "Salaries" Head Introduction The case of Commissioner Of Income-Tax, Madras v. J. Jenkin Thomas And Others (1975) is a seminal...
Reassessment Powers and Stock-Valuation on Partnership Dissolution: A.L.A Firm v. Commissioner Of Income-Tax, Madras (1975) Introduction A.L.A Firm v. Commissioner Of Income-Tax, Madras is a landmark...
Non-Retroactive Application of Legislative Amendments in Income Tax Penalty Proceedings: Continental Commercial Corporation v. Income-Tax Officer Introduction Continental Commercial Corporation v....
Madras High Court Establishes Clarification on Perquisite Inclusion under Section 17(2) of the Income-Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax, Madras v. C. Kulandaivelu...
Termination of Agency and Reasonable Notice under Section 206 of the Indian Contract Act: Analysis of Messrs. Bright Bros. (Pte.) Ltd., Bombay v. J.K Sayani 1. Introduction The case of Messrs. Bright...
Deductibility of Interest on Capital Borrowed for Exempt Agricultural Activities: Insights from M.S.P Raja And Another v. Commissioner Of Income-Tax, Madras Introduction The case of M.S.P Raja And...
Reaffirmation of Distinction between Movable and Immovable Property in Hypothecation Introduction The case of The South Indian Bank Ltd. v. V. Krishna Chettiar & Bror. By Its Partner V.K Palaniappan...
Vested vs. Contingent Interests in Property Succession: Insights from P. Somasundaram v. K. Rajammal Introduction The case of P. Somasundaram v. K. Rajammal adjudicated by the Madras High Court on...
Enforceability of Renewal Clauses under Section 29 of the Indian Contract Act: Insights from Khivraj Chordia v. Esso Standard Eastern, Inc. Introduction The case of Khivraj Chordia and Others v. Esso...
Allowability of Business-Related Investment Losses under Section 37: Insights from Commissioner Of Income-Tax, Madras II v. Gobald Motor Service (P.) Ltd. Introduction The case of Commissioner Of...