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....
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'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 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 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 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 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 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 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 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 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) Introduction The case of G.R Govindarajulu Naidu And Another v. Commissioner Of Income-Tax, Madras (1972)...