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Madras High Court Case Commentaries

Establishing Merit-Based Seniority: A Comprehensive Analysis of N. Santosh Kumar v. V. Sendhil Kumar

Establishing Merit-Based Seniority: A Comprehensive Analysis of N. Santosh Kumar v. V. Sendhil Kumar

Date: Apr 1, 2015
Establishing Merit-Based Seniority: A Comprehensive Analysis of N. Santosh Kumar v. V. Sendhil Kumar Introduction The case of N. Santosh Kumar v. V. Sendhil Kumar, adjudicated by the Madras High...
Clarifying Order 41 Rule 27 CPC: Appellate Court's Suo Motu Powers and Anti-Fraud Measures in N. Natarajan v. Executive Officer, Chitlapakkam Town Panchayat

Clarifying Order 41 Rule 27 CPC: Appellate Court's Suo Motu Powers and Anti-Fraud Measures in N. Natarajan v. Executive Officer, Chitlapakkam Town Panchayat

Date: Mar 31, 2015
Clarifying Order 41 Rule 27 CPC: Appellate Court's Suo Motu Powers and Anti-Fraud Measures in N. Natarajan v. Executive Officer, Chitlapakkam Town Panchayat Introduction The case of N. Natarajan v....
Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002

Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002

Date: Mar 28, 2015
Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002 Introduction The case of Malladi Drugs & Pharmaceuticals Ltd. v....
Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation

Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation

Date: Mar 27, 2015
Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation Introduction The case of The Deputy Commissioner Of Central Excise, Poonamallee Range I, Poonamallee Division, Chennai...
Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax

Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax

Date: Mar 27, 2015
Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax Introduction The case of P. Muthukaruppan v. The Joint Commissioner Of Income Tax,...
High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations

High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations

Date: Mar 25, 2015
High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations Introduction In the landmark case of The Commissioner Of Income Tax Central III vs. Balaji Educational &...
Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996

Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996

Date: Mar 11, 2015
Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996 1. Introduction In the landmark case of Anti Corruption Movement v. Chief Secretary To Government Of...
Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary

Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary

Date: Mar 10, 2015
Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary Introduction The case of The Commissioner Of Income Tax Chennai v. M/S....
Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs v. Sayonara Exports Pvt. Ltd.

Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs v. Sayonara Exports Pvt. Ltd.

Date: Mar 7, 2015
Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs (Export), Chennai v. Sayonara Exports Pvt. Ltd. Introduction The case of Commissioner Of Customs...
Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai

Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai

Date: Mar 7, 2015
Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai Introduction The case of India Cements Ltd. v. Cestat, Chennai pertains to the...
Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims

Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims

Date: Mar 6, 2015
Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims Introduction In the case of The Commissioner Of Central Excise Chennai Iv Commissionerate 692, Mhu Complex, Anna...
Cenvat Credit for Outdoor Catering and Rent-a-Cab Services: Madras High Court Sets New Precedent

Cenvat Credit for Outdoor Catering and Rent-a-Cab Services: Madras High Court Sets New Precedent

Date: Feb 27, 2015
Cenvat Credit for Outdoor Catering and Rent-a-Cab Services: Madras High Court Sets New Precedent Introduction The case of Commissioner Of Central Excise And Service Tax, Large Tax Payer Unit, Chennai...
Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e)

Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e)

Date: Feb 26, 2015
Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e) Introduction The case of Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu is a...
Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem

Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem

Date: Feb 17, 2015
Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem Introduction The case of M/S. Nandhi Dhall Mills 42, Narashimha Chetty Road, Shevapet,...
Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment

Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment

Date: Feb 14, 2015
Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment Introduction The case titled The Commissioner Of Central Excise Chennai III Commissionerate vs....
Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds

Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds

Date: Feb 13, 2015
Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds Introduction The case of The Commissioner Of Central Excise Coimbatore v. M/S. Pricol...
Independent Enquiry in Income Tax Assessments: Analysis of Commissioner Of Income Tax Trichy v. M/S. Amman Steel

Independent Enquiry in Income Tax Assessments: Analysis of Commissioner Of Income Tax Trichy v. M/S. Amman Steel

Date: Feb 11, 2015
Independent Enquiry in Income Tax Assessments: Analysis of Commissioner Of Income Tax Trichy v. M/S. Amman Steel Introduction The case of Commissioner Of Income Tax Trichy v. M/S. Amman Steel &...
Redefining 'Shared Household' under the Protection of Women from Domestic Violence Act: Insights from V.P. Anuradha Petitioner v. S. Sugantha Suganthi

Redefining 'Shared Household' under the Protection of Women from Domestic Violence Act: Insights from V.P. Anuradha Petitioner v. S. Sugantha Suganthi

Date: Feb 5, 2015
Redefining 'Shared Household' under the Protection of Women from Domestic Violence Act: Insights from V.P. Anuradha Petitioner v. S. Sugantha Suganthi Introduction The case of V.P. Anuradha...
Madras High Court Enhances Pleading Flexibility under CPC Order VI Rule 17: Commentary on Chitra v. Kannan

Madras High Court Enhances Pleading Flexibility under CPC Order VI Rule 17: Commentary on Chitra v. Kannan

Date: Jan 31, 2015
Madras High Court Enhances Pleading Flexibility under CPC Order VI Rule 17: Commentary on Chitra v. Kannan Introduction Chitra v. Kannan, adjudicated by the Madras High Court on January 30, 2015,...
Madras High Court Clarifies 'Built-up Area' Exclusion of Car Park under Section 80IB(10) – A Landmark Decision

Madras High Court Clarifies 'Built-up Area' Exclusion of Car Park under Section 80IB(10) – A Landmark Decision

Date: Jan 28, 2015
Madras High Court Clarifies 'Built-up Area' Exclusion of Car Park under Section 80IB(10) – A Landmark Decision Introduction The case of Commissioner Of Income Tax Chennai v. Shri. Subba Reddy (Huf)...
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