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  • Commentaries
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Madras High Court Case Commentaries

Reaffirmation of Strict Grounds for Dissolution under Section 10 of the Indian Divorce Act: T.M. Bashiam v. M. Victor

Reaffirmation of Strict Grounds for Dissolution under Section 10 of the Indian Divorce Act: T.M. Bashiam v. M. Victor

Date: Feb 18, 1969
Reaffirmation of Strict Grounds for Dissolution under Section 10 of the Indian Divorce Act: T.M. Bashiam v. M. Victor Introduction T.M. Bashiam v. M. Victor is a pivotal case adjudicated by the...
Magistrate’s Jurisdiction Under Section 73 of the Evidence Act: Insights from T. Subbiah v. S.K.D Ramaswamy Nadar

Magistrate’s Jurisdiction Under Section 73 of the Evidence Act: Insights from T. Subbiah v. S.K.D Ramaswamy Nadar

Date: Feb 18, 1969
Magistrate’s Jurisdiction Under Section 73 of the Evidence Act: Insights from T. Subbiah v. S.K.D Ramaswamy Nadar Introduction The case of T. Subbiah (Accused) v. S.K.D Ramaswamy Nadar (Complainant)...
Madras High Court's Landmark Decision on Adverse Possession under the Limitation Act, 1963

Madras High Court's Landmark Decision on Adverse Possession under the Limitation Act, 1963

Date: Feb 7, 1969
Madras High Court's Landmark Decision on Adverse Possession under the Limitation Act, 1963 Introduction The case of Konappa Mudaliar v. Kusalaru Alias Muauswami Mndali And Others adjudicated by the...
Clarification on Carryforward of Development Rebate and Reserve Requirements: Insights from Radhika Mills Ltd. v. Commissioner Of Income-Tax

Clarification on Carryforward of Development Rebate and Reserve Requirements: Insights from Radhika Mills Ltd. v. Commissioner Of Income-Tax

Date: Jan 31, 1969
Clarification on Carryforward of Development Rebate and Reserve Requirements: Insights from Radhika Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Radhika Mills Ltd. v....
Reaffirmation of Bona Fide Business Requirement for Premises Reclamation under Section 10(3)(a)(iii) of the Madras Buildings (Lease and Rent Control) Act

Reaffirmation of Bona Fide Business Requirement for Premises Reclamation under Section 10(3)(a)(iii) of the Madras Buildings (Lease and Rent Control) Act

Date: Jan 25, 1969
Reaffirmation of Bona Fide Business Requirement for Premises Reclamation under Section 10(3)(a)(iii) of the Madras Buildings (Lease and Rent Control) Act Introduction The case of R.M. Solai Nadar v....
Sundaram Industries v. Commissioner Of Income-Tax: Clarifying the Application of Section 12B(2) Proviso

Sundaram Industries v. Commissioner Of Income-Tax: Clarifying the Application of Section 12B(2) Proviso

Date: Dec 17, 1968
Sundaram Industries v. Commissioner Of Income-Tax: Clarifying the Application of Section 12B(2) Proviso Introduction The case of Sundaram Industries Private Ltd. v. Commissioner Of Income-Tax, Madras...
A. Mohambaram v. M.A Jayavelu And Others: Upholding Statutory Procedures in Public Appointments

A. Mohambaram v. M.A Jayavelu And Others: Upholding Statutory Procedures in Public Appointments

Date: Dec 7, 1968
A. Mohambaram v. M.A Jayavelu And Others: Upholding Statutory Procedures in Public Appointments Introduction The case of A. Mohambaram v. M.A Jayavelu And Others was adjudicated by the Madras High...
Recognition of Completed Gift of Shares without Company Register Mutation: R. Subba Naidu v. Commissioner Of Gift-Tax

Recognition of Completed Gift of Shares without Company Register Mutation: R. Subba Naidu v. Commissioner Of Gift-Tax

Date: Nov 22, 1968
Recognition of Completed Gift of Shares without Company Register Mutation: R. Subba Naidu v. Commissioner Of Gift-Tax Introduction The case of R. Subba Naidu v. Commissioner Of Gift-Tax, Madras,...
Limitation Period in Carrier Liability: Insights from Union Of India Owning The Southern Railway v. Seyadu Beedi Co.

Limitation Period in Carrier Liability: Insights from Union Of India Owning The Southern Railway v. Seyadu Beedi Co.

Date: Nov 13, 1968
Limitation Period in Carrier Liability: Insights from Union Of India Owning The Southern Railway v. Seyadu Beedi Co. Introduction The case of Union Of India Owning The Southern Railway v. Seyadu...
Madras High Court Establishes Limits on Notice Requirements for Upset Price Reductions

Madras High Court Establishes Limits on Notice Requirements for Upset Price Reductions

Date: Nov 7, 1968
Madras High Court Establishes Limits on Notice Requirements for Upset Price Reductions Introduction The case of B. Susila And Another v. Saraswathi Ammal And Others adjudicated by the Madras High...
Sugar-Cane Setts Not Equatable to Sugar-Cane: Madras High Court Judgment Establishes Clear Taxation Distinction

Sugar-Cane Setts Not Equatable to Sugar-Cane: Madras High Court Judgment Establishes Clear Taxation Distinction

Date: Nov 2, 1968
Sugar-Cane Setts Not Equatable to Sugar-Cane: Madras High Court Judgment Establishes Clear Taxation Distinction 1. Introduction The case of Sakthi Sugars Limited And Others v. Deputy Commercial Tax...
Establishing Efficient Causation in Negligence: Public Prosecutor v. Pitchaiah Moopanar

Establishing Efficient Causation in Negligence: Public Prosecutor v. Pitchaiah Moopanar

Date: Oct 17, 1968
Establishing Efficient Causation in Negligence: Public Prosecutor v. Pitchaiah Moopanar 1. Introduction In the landmark case of Public Prosecutor v. Pitchaiah Moopanar Alias Pitchaian Pillai, decided...
Goodwill Transfers Excluded from Capital Gains Tax Under Section 12B: Commissioner Of Income-Tax, Madras v. K. Rathnam Nadar (1968)

Goodwill Transfers Excluded from Capital Gains Tax Under Section 12B: Commissioner Of Income-Tax, Madras v. K. Rathnam Nadar (1968)

Date: Sep 28, 1968
Goodwill Transfers Excluded from Capital Gains Tax Under Section 12B: Commissioner Of Income-Tax, Madras v. K. Rathnam Nadar (1968) Introduction The case Commissioner Of Income-Tax, Madras v. K....
Wilful Default in Rent Control: Comprehensive Analysis of S. Venkataramanaswami Iyer v. S. Abdul Wahab

Wilful Default in Rent Control: Comprehensive Analysis of S. Venkataramanaswami Iyer v. S. Abdul Wahab

Date: Sep 21, 1968
Wilful Default in Rent Control: Comprehensive Analysis of S. Venkataramanaswami Iyer v. S. Abdul Wahab Introduction The case of S. Venkataramanaswami Iyer v. S. Abdul Wahab adjudicated by the Madras...
Strict Purposed-Use for Interest Deduction: Insights from P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax

Strict Purposed-Use for Interest Deduction: Insights from P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax

Date: Sep 12, 1968
Strict Purposed-Use for Interest Deduction: Insights from P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax Introduction The case of P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax,...
Saleh Bros. v. K. Rajendran: Establishing Criteria for Waiver under Section 113 of the Transfer of Property Act

Saleh Bros. v. K. Rajendran: Establishing Criteria for Waiver under Section 113 of the Transfer of Property Act

Date: Sep 6, 1968
Saleh Bros. v. K. Rajendran: Establishing Criteria for Waiver under Section 113 of the Transfer of Property Act Introduction Saleh Bros. v. K. Rajendran And Another is a landmark judgment delivered...
Scope of Deductibility of Litigation Expenses under Section 12(2) of the Income-Tax Act: Insights from Commissioner Of Income-Tax, Madras v. S. Devaraj (1968)

Scope of Deductibility of Litigation Expenses under Section 12(2) of the Income-Tax Act: Insights from Commissioner Of Income-Tax, Madras v. S. Devaraj (1968)

Date: Sep 6, 1968
Scope of Deductibility of Litigation Expenses under Section 12(2) of the Income-Tax Act: Insights from Commissioner Of Income-Tax, Madras v. S. Devaraj (1968) Introduction The case of Commissioner Of...
Comprehensive Commentary on A. Kandaswami Pillai v. Controller Of Estate Duty, Madras (1968)

Comprehensive Commentary on A. Kandaswami Pillai v. Controller Of Estate Duty, Madras (1968)

Date: Sep 4, 1968
A. Kandaswami Pillai v. Controller Of Estate Duty, Madras (1968): Establishing the Scope of Section 46(1) of the Estate Duty Act Introduction The case of A. Kandaswami Pillai (Deceased) v. Controller...
Revocation of Power of Attorney under Section 208 and Res Judicata in Cross Suits: An Analysis of Kathoom Bivi Ammal v. Arulappa Nadar

Revocation of Power of Attorney under Section 208 and Res Judicata in Cross Suits: An Analysis of Kathoom Bivi Ammal v. Arulappa Nadar

Date: Aug 24, 1968
Revocation of Power of Attorney under Section 208 and Res Judicata in Cross Suits: An Analysis of Kathoom Bivi Ammal v. Arulappa Nadar Introduction The case of Kathoom Bivi Ammal And Another v....
Madras High Court Rules Leasing of Crop Harvest Rights Does Not Constitute Agricultural Income under Income Tax Act

Madras High Court Rules Leasing of Crop Harvest Rights Does Not Constitute Agricultural Income under Income Tax Act

Date: Aug 22, 1968
Madras High Court Rules Leasing of Crop Harvest Rights Does Not Constitute Agricultural Income under Income Tax Act Introduction The case of Commissioner Of Income-Tax, Madras v. K.S Imam Saheb...
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