Madras High Court Case Commentaries

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

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

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

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

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

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)

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

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.

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....

Co-Owners' Rights to Utilize Common Irrigation Channels for Exclusive Wells: Subbiah Goundan v. Ramaswamy Goundan

Date: Feb 25, 1972

Co-Owners' Rights to Utilize Common Irrigation Channels for Exclusive Wells: Subbiah Goundan v. Ramaswamy Goundan Introduction The case of Subbiah Goundan v. Ramaswamy Goundan And Others presents a...

Clarifying the Jurisdiction of Order XX Rule 18 in Partition Suits: Insights from Subba Reddiar v. Hazra Bibi (1972)

Date: Feb 9, 1972

Clarifying the Jurisdiction of Order XX Rule 18 in Partition Suits: Insights from Subba Reddiar v. Hazra Bibi (1972) Introduction The case of Subba Reddiar v. Hazra Bibi adjudicated by the Madras...

Rangammal v. Appasami: Guardianship and Representation of Minors in Legal Proceedings

Date: Feb 5, 1972

Rangammal v. Appasami: Guardianship and Representation of Minors in Legal Proceedings Introduction The case of Rangammal v. Appasami, decided by the Madras High Court on February 4, 1972, addresses...

Larsen & Toubro Ltd. v. J.C.T.O.: Defining Inter-State Sales under the Central Sales Tax Act

Date: Feb 4, 1972

Larsen & Toubro Ltd. v. J.C.T.O.: Defining Inter-State Sales under the Central Sales Tax Act 1. Introduction The case of Larsen and Toubro Limited, Madras-2 v. The Joint Commercial Tax Officer, Mount...

Exemption of Municipal Tenancies under Madras City Tenants Protection Act: Analysis of M. Varadaraja Pillai v. Salem Municipal Council

Date: Jan 26, 1972

Exemption of Municipal Tenancies under Madras City Tenants Protection Act: Analysis of M. Varadaraja Pillai v. Salem Municipal Council Introduction The case of M. Varadaraja Pillai v. Salem Municipal...

Pandurangan And Another v. Dasu Reddy: Upholding the Right to Set Aside Auction Sales under Order XXI, Rule 90, CPC

Date: Jan 20, 1972

Pandurangan And Another v. Dasu Reddy: Upholding the Right to Set Aside Auction Sales under Order XXI, Rule 90, CPC Introduction The case of Pandurangan And Another v. Dasu Reddy was adjudicated by...

Interest on Compensation in Land Acquisition: Taxable Income on Accrual Basis – T.N.K Govindarajulu Chetty v. Commissioner Of Income-Tax

Date: Jan 19, 1972

Interest on Compensation in Land Acquisition: Taxable Income on Accrual Basis – T.N.K Govindarajulu Chetty v. Commissioner Of Income-Tax Introduction The case of T.N.K Govindarajulu Chetty v....

Strict Adherence to Pleading Requirements in Property Gift Validity: Insights from Bhoona Bi v. Gujar Bi

Date: Jan 13, 1972

Strict Adherence to Pleading Requirements in Property Gift Validity: Insights from Bhoona Bi v. Gujar Bi Introduction Bhoona Bi v. Gujar Bi is a landmark judgment delivered by the Madras High Court...

Unilateral Integration of Self-Acquired Property into Joint Family Stock and Estate Duty Implications: Insights from A.N.K Rajamani Ammal v. The Controller Of Estate Duty, Madras

Date: Jan 11, 1972

Unilateral Integration of Self-Acquired Property into Joint Family Stock and Estate Duty Implications: Insights from A.N.K Rajamani Ammal v. The Controller Of Estate Duty, Madras 1. Introduction The...

Invalidity of Residuary Excise Duty Recovery Rules: Rule 12 Declared Ultra Vires

Date: Dec 24, 1971

Invalidity of Residuary Excise Duty Recovery Rules: Rule 12 Declared Ultra Vires Introduction The case of Citadel Fine Pharmaceutical (P) Ltd. Madras v. District Revenue Officer adjudicated by the...

Madras High Court Clarifies Validity of Patta Grants and Adverse Possession in Ryoti Land Disputes

Date: Dec 17, 1971

Madras High Court Clarifies Validity of Patta Grants and Adverse Possession in Ryoti Land Disputes Introduction The case of Velayutham Pillai v. Santhosa Nadar And Others was adjudicated by the...