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  • Commentaries
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Madras High Court Case Commentaries

Madras High Court Establishes Market Value as Basis for Court Fees in T.S Rajam Ammal v. V.N Swaminathan And Others

Madras High Court Establishes Market Value as Basis for Court Fees in T.S Rajam Ammal v. V.N Swaminathan And Others

Date: Jul 22, 1972
Madras High Court Establishes Market Value as Basis for Court Fees in T.S Rajam Ammal v. V.N Swaminathan And Others Introduction The case of T.S Rajam Ammal v. V.N Swaminathan And Others, adjudicated...
Unauthorised Use of Company Assets in Tax Assessments: Insights from Commissioner Of Income-Tax v. A.R Adaikappa Chettiar

Unauthorised Use of Company Assets in Tax Assessments: Insights from Commissioner Of Income-Tax v. A.R Adaikappa Chettiar

Date: Jul 20, 1972
Unauthorised Use of Company Assets in Tax Assessments: Insights from Commissioner's Judgment Introduction The case of Commissioner Of Income-Tax, Madras v. A.R Adaikappa Chettiar And Another,...
Mandatory Impleadment of All Interested Parties in Partition Suits: Insights from T. Panchapakesan v. Peria Thambi Naicker

Mandatory Impleadment of All Interested Parties in Partition Suits: Insights from T. Panchapakesan v. Peria Thambi Naicker

Date: Jul 19, 1972
Mandatory Impleadment of All Interested Parties in Partition Suits: Insights from T. Panchapakesan v. Peria Thambi Naicker Introduction The case of T. Panchapakesan (Died) And Others v. Peria Thambi...
Best Judgment Assessment and Penalty Requirements Under the Madras General Sales Tax Act: Insights from R.E.M Ramakutty Nadar v. The State Of Madras

Best Judgment Assessment and Penalty Requirements Under the Madras General Sales Tax Act: Insights from R.E.M Ramakutty Nadar v. The State Of Madras

Date: Jun 20, 1972
Best Judgment Assessment and Penalty Requirements Under the Madras General Sales Tax Act: Insights from R.E.M Ramakutty Nadar v. The State Of Madras Introduction The case of R.E.M Ramakutty Nadar v....
Sakuntala Rajappa v. K. Kamala: Interpretation of 'Rent' under the Madras Rent Control Act, 1960

Sakuntala Rajappa v. K. Kamala: Interpretation of 'Rent' under the Madras Rent Control Act, 1960

Date: May 6, 1972
Sakuntala Rajappa v. K. Kamala: Interpretation of 'Rent' under the Madras Rent Control Act, 1960 Introduction The case of Sakuntala Rajappa v. K. Kamala was adjudicated by the Madras High Court on...
Extinction of Heir's Rights through Ouster: Rowther Case Commentary

Extinction of Heir's Rights through Ouster: Rowther Case Commentary

Date: Apr 25, 1972
Extinction of Heir's Rights through Ouster: Rowther Case Commentary Introduction The case of Minor Ibramasa Rowther, By Guardian and Next Friend Father Ayyavoo Rowther Alias Ibramoli Rowther and...
Appellate Tribunal's Discretion in Admitting Additional Grounds of Appeal: S.N Swarnammal v. Controller Of Estate Duty

Appellate Tribunal's Discretion in Admitting Additional Grounds of Appeal: S.N Swarnammal v. Controller Of Estate Duty

Date: Apr 22, 1972
Appellate Tribunal's Discretion in Admitting Additional Grounds of Appeal: S.N Swarnammal v. Controller Of Estate Duty Introduction The case of S.N Swarnammal v. Controller Of Estate Duty (Madras...
Valuation of Partnership Interests in Wealth Tax Assessments: Insights from Commissioner Of Wealth-Tax, Madras II v. Vasantha

Valuation of Partnership Interests in Wealth Tax Assessments: Insights from Commissioner Of Wealth-Tax, Madras II v. Vasantha

Date: Apr 15, 1972
Valuation of Partnership Interests in Wealth Tax Assessments: Insights from Commissioner Of Wealth-Tax, Madras II v. Vasantha Introduction The case of Commissioner Of Wealth-Tax, Madras II v....
Classification of Lease Assignment Payments as Capital Expenditure: Ramakrishna & Co. v. Commissioner Of Income-Tax, Madras

Classification of Lease Assignment Payments as Capital Expenditure: Ramakrishna & Co. v. Commissioner Of Income-Tax, Madras

Date: Apr 15, 1972
Classification of Lease Assignment Payments as Capital Expenditure: Ramakrishna & Co. v. Commissioner Of Income-Tax, Madras Introduction The case of Ramakrishna & Co. v. Commissioner Of Income-Tax,...
Clarification on Partnership Share Specifications under Section 26A: A.Asha & Co. v. Commissioner of Income Tax

Clarification on Partnership Share Specifications under Section 26A: A.Asha & Co. v. Commissioner of Income Tax

Date: Apr 15, 1972
Clarification on Partnership Share Specifications under Section 26A: A.Asha & Co. v. Commissioner of Income Tax Introduction The case of A.Asha & Co. v. Commissioner of Income Tax, Madras deliberated...
Treatment of Development Rebate Reserves and Notional Loans under Section 2(6A)(e)

Treatment of Development Rebate Reserves and Notional Loans under Section 2(6A)(e)

Date: Apr 15, 1972
Treatment of Development Rebate Reserves and Notional Loans under Section 2(6A)(e) Introduction The case of G.R Govindarajulu Naidu And Another v. Commissioner Of Income-Tax, Madras (1972)...
Mahimai Collections Included in Taxable Turnover: Insights from N.S Pandaria Pillai v. The State Of Madras

Mahimai Collections Included in Taxable Turnover: Insights from N.S Pandaria Pillai v. The State Of Madras

Date: Apr 15, 1972
Mahimai Collections Included in Taxable Turnover: Insights from N.S Pandaria Pillai v. The State Of Madras Introduction The case of N.S Pandaria Pillai v. The State Of Madras, adjudicated by the...
Enforceability of Foreign Decrees under Section 44-A CPC: Jurisdiction and Merit Considerations

Enforceability of Foreign Decrees under Section 44-A CPC: Jurisdiction and Merit Considerations

Date: Apr 11, 1972
Enforceability of Foreign Decrees under Section 44-A CPC: Jurisdiction and Merit Considerations Introduction The case of R.M.V Vellachi Achi v. R.M.A Ramanathan Chettiar (Madras High Court, April 10,...
Madras High Court Confirms Sovereign Discretion of Tribunals in Awarding 'Just' Compensation under Section 110-B of the Motor Vehicles Act

Madras High Court Confirms Sovereign Discretion of Tribunals in Awarding 'Just' Compensation under Section 110-B of the Motor Vehicles Act

Date: Apr 11, 1972
Madras High Court Confirms Sovereign Discretion of Tribunals in Awarding 'Just' Compensation under Section 110-B of the Motor Vehicles Act Introduction The case of M.A Rahim And Another v. Sayari Bai...
Expanding Execution Powers Through Section 24 CPC: Insights from P. Madhavan Unni v. M. Jayapandia Nadar

Expanding Execution Powers Through Section 24 CPC: Insights from P. Madhavan Unni v. M. Jayapandia Nadar

Date: Apr 2, 1972
Expanding Execution Powers Through Section 24 CPC: Insights from P. Madhavan Unni v. M. Jayapandia Nadar Introduction The case of P. Madhavan Unni v. M. Jayapandia Nadar, adjudicated by the Madras...
Fraudulent Compromises in Joint Family Litigation: Analysis of P.R Nallathambi Goundan v. Vijaya Raghavan And Others

Fraudulent Compromises in Joint Family Litigation: Analysis of P.R Nallathambi Goundan v. Vijaya Raghavan And Others

Date: Mar 29, 1972
Fraudulent Compromises in Joint Family Litigation: Analysis of P.R Nallathambi Goundan v. Vijaya Raghavan And Others Introduction The case of P.R Nallathambi Goundan v. Vijaya Raghavan And Others...
Redistribution of Partnership Shares and Goodwill: A Legal Precedent in Gift Taxation

Redistribution of Partnership Shares and Goodwill: A Legal Precedent in Gift Taxation

Date: Mar 23, 1972
Redistribution of Partnership Shares and Goodwill: A Legal Precedent in Gift Taxation Introduction The case of Commissioner Of Gift-Tax v. A.M Abdul Rahman Rowther, adjudicated by the Madras High...
Madras High Court Establishes Limits on Central Excise Rules Pertaining to Rule 10A and Rule 9(2)

Madras High Court Establishes Limits on Central Excise Rules Pertaining to Rule 10A and Rule 9(2)

Date: Mar 23, 1972
Madras High Court Establishes Limits on Central Excise Rules Pertaining to Rule 10A and Rule 9(2) Introduction The case of Murugan & Company, Pudukottai v. Deputy Collector Of Central Excise,...
Madras High Court Clarifies Applicability of Section 12B(2) Proviso on Capital Gains: Sivakami Company Pvt Ltd. Case Analysis

Madras High Court Clarifies Applicability of Section 12B(2) Proviso on Capital Gains: Sivakami Company Pvt Ltd. Case Analysis

Date: Mar 8, 1972
Madras High Court Clarifies Applicability of Section 12B(2) Proviso on Capital Gains: Sivakami Company Pvt Ltd. Case Analysis Introduction The case of Sivakami Company Private Ltd. and Others v....
Amalgamation Scheme Payments to Preference Shareholders Do Not Constitute Reduction of Capital: Insights from T. Durairajan v. Waterfall Estates Ltd.

Amalgamation Scheme Payments to Preference Shareholders Do Not Constitute Reduction of Capital: Insights from T. Durairajan v. Waterfall Estates Ltd.

Date: Mar 4, 1972
Amalgamation Scheme Payments to Preference Shareholders Do Not Constitute Reduction of Capital: Insights from T. Durairajan And Others v. Waterfall Estates Ltd. And Others Introduction The case of T....
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