Madras High Court Case Commentaries

Classification of Damages as Capital Receipts in Tax Assessment: Insights from P.L.M Firm v. Commissioner Of Income-Tax, Madras [1967]

Date: Jan 25, 1967

Classification of Damages as Capital Receipts in Tax Assessment: Insights from P.L.M Firm v. Commissioner Of Income-Tax, Madras [1967] Introduction The landmark case of P.L.M Firm v. Commissioner Of...

Strict Enforcement of Section 35 of the Indian Stamp Act: Unstamped Agreements Cannot Be Acted Upon

Date: Jan 17, 1967

Strict Enforcement of Section 35 of the Indian Stamp Act: Unstamped Agreements Cannot Be Acted Upon Introduction The case of Yasodammal And Another v. Janaki Ammal ([Madras High Court, 1967](#)),...

Prescriptive Easement Rights Confirmed in Palaniswami Naicker v. Chinnaswami Naicker

Date: Jan 13, 1967

Prescriptive Easement Rights Confirmed in Palaniswami Naicker v. Chinnaswami Naicker Introduction The case of Palaniswami Naicker v. Chinnaswami Naicker, adjudicated by the Madras High Court on...

Public Authority and Judicial Review in Employment Termination: Insights from V. Ramiah v. The State Bank of India (1966)

Date: Dec 24, 1966

Public Authority and Judicial Review in Employment Termination: Insights from V. Ramiah v. The State Bank of India (1966) Introduction The case of V. Ramiah v. The State Bank of India decided by the...

High Court Clarifies Criteria for Impleading Parties under Order 1, Rule 10, CPC

Date: Dec 17, 1966

High Court Clarifies Criteria for Impleading Parties under Order 1, Rule 10, CPC Introduction In the landmark case of The Firm Of Mahadeva Rice And Oil Mills By Partners V. Jayaramakrishnan And...

Madras High Court Establishes Precedent on Mortgage Execution Post Estate Abolition under Madras Act XXVI of 1948

Date: Dec 6, 1966

Madras High Court Establishes Precedent on Mortgage Execution Post Estate Abolition under Madras Act XXVI of 1948 Introduction In the landmark case of Sk. M. Muhammed Mustafa Marakayar v....

Estoppel by Election in Succession Disputes: K. Shanmugham Pillai v. S. Shanmugham Pillai

Date: Nov 11, 1966

Estoppel by Election in Succession Disputes: K. Shanmugham Pillai v. S. Shanmugham Pillai Introduction The case of K. Shanmugham Pillai And Others v. S. Shanmugham Pillai And Others was adjudicated...

Interpreting 'Bona Fide' Claims in Eviction Proceedings: Nathella Sampathu Chetty v. Sha Vajinjeo Bapulal

Date: Oct 29, 1966

Interpreting 'Bona Fide' Claims in Eviction Proceedings: Nathella Sampathu Chetty v. Sha Vajinjeo Bapulal Introduction The case of Nathella Sampathu Chetty v. Sha Vajinjeo Bapulal adjudicated by the...

Enforceability of Minimum Charges in Electricity Supply Agreements: M.G. Natesa Chettiar v. Madras State Electricity Board

Date: Oct 15, 1966

Enforceability of Minimum Charges in Electricity Supply Agreements: M.G. Natesa Chettiar v. Madras State Electricity Board Introduction The case of M.G. Natesa Chettiar v. The Madras State...

Madras High Court Establishes Clear Standards for 'Wilful Default' under the Rent Control Act

Date: Oct 7, 1966

Madras High Court Establishes Clear Standards for 'Wilful Default' under the Rent Control Act Introduction The case of Durairaj Alias Paramasivam And Another v. P.M.S Rathana Bai adjudicated by the...

Restricting Widow's Estate Under Section 14 of the Hindu Succession Act: Insights from Thatha Gurunadham Chetti v. Smt. Thatha Navaneethamma

Date: Oct 1, 1966

Restricting Widow's Estate Under Section 14 of the Hindu Succession Act: Insights from Thatha Gurunadham Chetti v. Smt. Thatha Navaneethamma Introduction The case of Thatha Gurunadham Chetti v. Smt....

Right to Revision Against Compounding Notices Affirmed: Madras High Court in K.J Lingan & Others v. Joint Commercial Tax Officer

Date: Sep 23, 1966

Right to Revision Against Compounding Notices Affirmed M/S. K.J Lingan & A.V Mahayalam & Others v. Joint Commercial Tax Officer, Mount Road Dn. & Another Madras High Court, September 22, 1966...

Clarifying Adverse Possession Among Co-Owners: Insights from Ameer Bibi v. Chinnammal Alias Nagoorammal And Another

Date: Sep 21, 1966

Clarifying Adverse Possession Among Co-Owners: Insights from Ameer Bibi v. Chinnammal Alias Nagoorammal And Another Introduction Ameer Bibi v. Chinnammal Alias Nagoorammal And Another is a landmark...

Commissioner Of Income-Tax v. S. Chenniappa Mudaliar: Clarifying the Scope of Section 10(5-A) in Income Tax Law

Date: Sep 2, 1966

Commissioner Of Income-Tax v. S. Chenniappa Mudaliar: Clarifying the Scope of Section 10(5-A) in Income Tax Law Introduction The case of Commissioner Of Income-Tax v. S. Chenniappa Mudaliar,...

Strict Construction of Time Limits under Section 145(4) Cr PC in Athiappa Gounder v. S.A Athiappa Pandaram

Date: Aug 26, 1966

Strict Construction of Time Limits under Section 145(4) Cr PC in Athiappa Gounder And Others v. S.A Athiappa Pandaram Introduction The case of Athiappa Gounder And Others v. S.A Athiappa Pandaram,...

Reassessment Under Section 34(1)(b): Insights from E.A Venkataramier And Sons v. Commissioner Of Income-Tax, Madras

Date: Aug 12, 1966

Reassessment Under Section 34(1)(b): Insights from E.A Venkataramier And Sons v. Commissioner Of Income-Tax, Madras Introduction The case of E.A Venkataramier And Sons v. Commissioner Of Income-Tax,...

Admissibility of Customs Officers' Statements in Criminal Proceedings: A Comprehensive Analysis of Collector Of Customs, Madras v. Kotumal Bhirumal Pihlajani

Date: Jul 30, 1966

Admissibility of Customs Officers' Statements in Criminal Proceedings: A Comprehensive Analysis of Collector Of Customs, Madras v. Kotumal Bhirumal Pihlajani Introduction The case Collector Of...

Madras High Court Establishes Evidentiary Standards for Bad Debt Deductions in Income Tax Claims

Date: Jun 25, 1966

Madras High Court Establishes Evidentiary Standards for Bad Debt Deductions in Income Tax Claims Introduction The case of T.S Pl.P Chidambaram Chettiar (By Legal Representatives) v. Commissioner Of...

Haji J.A Kareem Sait v. The Deputy Commercial Tax Officer, Mettupalayam: A Landmark Judgment on the Validity of Central Sales-tax Provisions

Date: Jun 25, 1966

Haji J.A Kareem Sait v. The Deputy Commercial Tax Officer, Mettupalayam: A Landmark Judgment on the Validity of Central Sales-tax Provisions Introduction The case of Haji J.A Kareem Sait v. The...

Deductibility of Pension and Development Rebates: Insights from Indian Overseas Bank Ltd. v. Commissioner Of Income-Tax

Date: Jun 22, 1966

Deductibility of Pension and Development Rebates: Insights from Indian Overseas Bank Ltd. v. Commissioner Of Income-Tax Introduction The case of Indian Overseas Bank Ltd. v. Commissioner Of...

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