Clarifying Section 46(1) Abatement: Principal and Interest Under the Estate Duty Act Introduction In the case of Mrs. Ratnakumari Kumbhat v. Controller Of Estate Duty, Madras, decided by the Madras...
Exclusion of Tenants Let by Court-Appointed Receivers from Tamil Nadu Cultivating Tenants Protection Act Introduction The case of Arumugha Gounder v. Ardhanari Mudaliar And Others adjudicated by the...
Extending Tenancy Protections Post-Usufructuary Mortgage Redemption: Chandrasekaran v. Kunju Vanniar & Ors. (Madras High Court, 1974) Introduction The case of Chandrasekaran v. Kunju Vanniar & Ors....
Priority of Public Tax Debts Over Private Hypothecated Debts: Union of India v. Shentilanathan Introduction The case of Union of India and Another v. Ct. Shentilanathan and Another adjudicated by the...
Redemption of Mortgage During Appeal: Precedent Established in S.V Ramalingam v. K.G Rajagopalan Introduction The case of S.V Ramalingam And Ors. v. K.G Rajagopalan And Anr., adjudicated by the...
Madras High Court Defines Scope of Suspension Under Cooperative By-Law 13(h) in Employment Disputes Introduction In the landmark case of The Secretary, Palani Co-operative Sales Society (D.D 218),...
Reaffirming the Burden of Proof in Joint Family Partition: Kandaswami Chettiar v. Gopal Chettiar Introduction The case of Kandaswami Chettiar And Ors. v. Gopal Chettiar And Ors. adjudicated by the...
Inclusión de la Buena Voluntad en el Impuesto de Sucesiones: Análisis de Controller Of Estate Duty, Madras v. Ibrahim Gulam Hussain Currimbhoy Introducción El caso Controller Of Estate Duty, Madras...
Commissioner Of Income-Tax v. Seth Manicklal Fomra: Jurisdictional Boundaries of Income-Tax Officer Post Appellate Review Introduction The case of Commissioner Of Income-Tax v. Seth Manicklal Fomra...
Retrospective Application of Amended Penal Provisions in Gift-Tax Act: Commissioner Of Gift-Tax v. Mudauar Introduction In the landmark case of Commissioner Of Gift-Tax v. C. Muthukumaraswamy...
Expansion of Landlord's Rights for Family Use in Eviction Proceedings: An Analysis of Annamalai And Company, By Its Partner S.S Sundaram Chettiar v. Sital Achi Introduction The case of Annamalai And...
Sri Ramalinga Choodambikai Mills Ltd. v. Government Of India: Establishing Standards for Excise Duty Levies Based on Sample Testing Introduction The case of Sri Ramalinga Choodambikai Mills Ltd. v....
N. Natesa Naicker And Others v. Vedagiri: Clarifying Tenant Rights Under the Madras City Tenants Protection Act Introduction The case N. Natesa Naicker And Others v. Vedagiri, adjudicated by the...
Applicability of the Gold Control Act to Pawn Brokers: Comprehensive Analysis of North Arcot District Pawn Brokers' Association v. Secretary to Government of India Introduction The case of The North...
Clarifying the Scope of Search and Seizure Under Section 132 of the Income Tax Act Commentary on Gulab And Company And Another v. Superintendent Of Central Excise (Preventive), Trichy, And Others,...
N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar: Impact on Limitation Laws and Account Stated Doctrine Introduction The case of N. Ethirajulu Naidu v. K.R Chinnikrishnan Chettiar, adjudicated by...
Causation and Insurance Liability in Motor Accident Claims: Govind Singh v. A.S. Kailasam Introduction Govind Singh And Others v. A.S Kailasam And Another is a seminal case adjudicated by the Madras...
Retrospective Application of Tax Rules in Commissioner Of Income-Tax v. India Cements Ltd. 1. Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. India Cements Ltd. (Madras High...
Factors (P.) Ltd. v. Commissioner Of Income-Tax: Capital Gains as Commercial Profits for Dividend Distribution 1. Introduction The case of Factors (P.) Ltd. v. Commissioner Of Income-Tax, Madras...
Scope and Limitations of Section 34(1)(a) Reassessments: Commissioner Of Income-Tax, Madras v. Mahalakshmi Textiles Mills Ltd. Introduction The case of Commissioner Of Income-Tax, Madras v....