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 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 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 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 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 Introduction The case of Bombay Hardware Syndicate v....
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 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 Introduction The case of K.A Mathialagan And Others v. The Governor Of Tamil Nadu, Raj Bhavan, Guindy And...
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....