Madras High Court in S.S.A Gangamirthammal & Co. v. Commissioner Of Income-Tax: Affirming the Validity of Genuine Partnerships Under Section 26A Introduction The case of S.S.A Gangamirthammal & Co....
Devi Films Pvt. Ltd. v. Commissioner of Income-Tax: Clarifying the Deductibility of Trading Losses Versus Bad Debts Introduction The case of Devi Films Private Ltd. v. Commissioner Of Income-Tax,...
L.M.S Sadak Thamby & Co. v. Appellate Assistant Commissioner Of Commercial Taxes: Upholding Distinct Taxation for Raw and Dressed Goods Introduction The case of L.M.S Sadak Thamby & Co., Madras-1 v....
Estoppel and Termination of Tenancy: Madras High Court's Ruling in S.A.A Annamalal Chettiar v. Molaiyan And Others Introduction The case of S.A.A Annamalal Chettiar v. Molaiyan And Others adjudicated...
Madras Buildings Act Supersedes Transfer of Property Act in Repair Obligations Introduction The case of Doraipandi Konar v. P. Sundara Pathar adjudicated by the Madras High Court on April 8, 1969,...
Veerammal v. Krishnan: Affirming Redemption Rights of Auction Purchasers in Prior Mortgage Executions Introduction The case of Veerammal v. Krishnan adjudicated by the Madras High Court on March 24,...
Establishing Beneficial Ownership Despite Non-Transfer of Registration: V. Muthuswami Goundar v. Thulasi Ammal Introduction The case of V. Muthuswami Goundar v. Thulasi Ammal adjudicated by the...
Tenancy-in-Common under Muslim Law: Insights from Maimoon Bivi v. O.A Khajee Mohideen Introduction The case of Maimoon Bivi and Another v. O.A Khajee Mohideen and Another adjudicated by the Madras...
Recognition of Combined Professional and Commercial Activities for Development Rebate under Income Tax Act Introduction The case of Dr. P. Vadamalayan v. The Commissioner Of Income Tax, Madras...
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 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 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 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 Introduction The case of R.M. Solai Nadar v....
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 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 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. 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 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 1. Introduction The case of Sakthi Sugars Limited And Others v. Deputy Commercial Tax...