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M. Varadarajulu v. Income-Tax Officer: Establishing Grounds for Reopening Assessments Under Section 148 Introduction The case of M. Varadarajulu v. Income-Tax Officer, Hundi Circle II, Madras (Madras...
Subramania v. Kanappa Udayar: Establishing Guidelines for Partial Specific Performance under the Specific Relief Act, 1963 Introduction The case of Subramania v. Kanappa Udayar And Others,...
Madras High Court Strikes Down Section 140A(3) of Income-tax Act as Confiscatory Penalty Introduction The case A.M Sali Maricar And Another v. The Incometax Officer Circlel (I), Nagapattinam And...
Maheswari Metals v. Madras State: Precedent on Forfeiture and Equitable Set-Off in Tender Contracts Introduction Maheswari Metals And Metal Refinery, Bangalore, v. The Madras State Small Industries...
Madras High Court Upholds Constitutional Validity of Estate Duty Provisions Introduction In the landmark case of V. Devaki Ammal v. Assistant Controller Of Estate Duty, Madras, decided on October 10,...
Deceptive Similarity in Trade Marks: The Precedent Set in K.R Chinnikrishna Chetty v. K. Venkatesa Mudaliar And Another Introduction The case of K.R Chinnikrishna Chetty v. K. Venkatesa Mudaliar And...
Ex Parte Injunctions and Property Rights: Insights from Mangai Achi v. S. Asokan Introduction Mangai Achi v. S. Asokan is a significant judgment delivered by the Madras High Court on September 26,...
Expansion of Deductible Expenditures Under Section 5(e) in Agricultural Income-Tax Law Introduction The case of Kil Kotagiri Tea And Coffee Estates Co. Ltd. v. Government Of Madras adjudicated by the...
Valid Service of Notice in Reassessment Proceedings: Insights from Thangam Textiles v. First Income-Tax Officer Introduction The case of Thangam Textiles v. First Income-Tax Officer, Circle II,...
Beneficial Ownership and Income Attribution in Taxation: Insights from V. Ramaswami Naidu v. Commissioner Of Income-Tax, Madras Introduction The case of V. Ramaswami Naidu v. Commissioner Of...
Time Limitation in Reassessment Proceedings under Section 34(1) of the Income-tax Act: Insights from Al. Vr. St. Veerappa Chettiar v. Commissioner Of Income-Tax, Madras Introduction The case of Al....
Income Classification Under Income Tax: Property vs. Business Income - Central Studios Case Analysis Introduction The case of Commissioner of Income-Tax, Madras II v. Central Studios (P.) Ltd....
Recognition of Trust Status in Family-Endowed Charitable Property and Goodwill Inclusion in Estate Duties: S. Devaraj v. Commissioner Of Wealth-Tax Introduction The case of S. Devaraj v. Commissioner...
Deemed Disposition in Unequal Partition of HUF Properties Under Estate Duty Act Introduction The case of Ranganayaki Ammal And Others v. Controller Of Estate Duty dealt with the interpretation and...
Establishing Equitable Mortgage through Deposit of Property Documents: Insights from Angu Pillai Alias Kalyani Achi (Insane) And Others v. M.S.M Kasiviswanathan Chettiar And Others Introduction The...
Madras High Court's Interpretation of Section 63 & 108 of the Madras Hindu Religious and Charitable Endowments Act, 1959 Introduction The case of Thiruvengada Varadachariar Alias R. Varadachari v....
Panchura Estate Ltd. v. Government Of Madras: Jurisdictional Boundaries in Tax Appeal Proceedings Introduction The case of Panchura Estate Ltd. v. Government Of Madras, adjudicated by the Madras High...
Presumption Against Spoliators in Probate Litigation: Irudayam Ammal v. Salayath Mary Introduction The case of Irudayam Ammal and Others v. Salayath Mary, adjudicated by the Madras High Court on...
Presumption Against Spoliators: Upholding the Integrity of Wills in Irudayammal And Ors. v. Salayath Mary Introduction The case of Irudayammal And Ors. v. Salayath Mary, adjudicated by the Madras...
Capital vs. Revenue Loss in Tax Deductions: Insights from Commissioner Of Income-Tax, Madras II v. Coimbatore Pictures (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, Madras II v....