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  • Commentaries
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Madras High Court Case Commentaries

Situs of Accrual for Commission in Income Tax Context: C.G Krishnaswami Naidu v. Commissioner Of Income-Tax, Madras

Situs of Accrual for Commission in Income Tax Context: C.G Krishnaswami Naidu v. Commissioner Of Income-Tax, Madras

Date: Sep 7, 1965
Situs of Accrual for Commission in Income Tax Context: C.G Krishnaswami Naidu v. Commissioner Of Income-Tax, Madras Introduction The case of C.G Krishnaswami Naidu v. Commissioner Of Income-Tax,...
Judgment in R.S Mani Alias R. Balasubramaniam v. A. Palanimuthu Pillai And Another: Clarifying the Discretion of Revenue Divisional Officers under the Madras Cultivating Tenants Protection Act

Judgment in R.S Mani Alias R. Balasubramaniam v. A. Palanimuthu Pillai And Another: Clarifying the Discretion of Revenue Divisional Officers under the Madras Cultivating Tenants Protection Act

Date: Aug 28, 1965
Judgment in R.S Mani Alias R. Balasubramaniam v. A. Palanimuthu Pillai And Another: Clarifying the Discretion of Revenue Divisional Officers under the Madras Cultivating Tenants Protection Act 1....
Characterization of Estate Receipts upon Partition: Commissioner Of Income-Tax, Madras v. Rm. Ar. Ar. Veerappa Chettiar

Characterization of Estate Receipts upon Partition: Commissioner Of Income-Tax, Madras v. Rm. Ar. Ar. Veerappa Chettiar

Date: Aug 26, 1965
Characterization of Estate Receipts upon Partition: Commissioner Of Income-Tax, Madras v. Rm. Ar. Ar. Veerappa Chettiar Introduction The case of Commissioner Of Income-Tax, Madras v. Rm. Ar. Ar....
Limitations on Interest Deductions for Non-Business Utilized Capital: Roopchand Chabildass & Sons v. Commissioner Of Income Tax

Limitations on Interest Deductions for Non-Business Utilized Capital: Roopchand Chabildass & Sons v. Commissioner Of Income Tax

Date: Aug 7, 1965
Limitations on Interest Deductions for Non-Business Utilized Capital: Roopchand Chabildass & Sons v. Commissioner Of Income Tax Introduction The case of Roopchand Chabildass & Sons And Others v....
Freely Transferable Shares and Public Interest: East India Corporation Ltd. v. Commissioner Of Income-Tax

Freely Transferable Shares and Public Interest: East India Corporation Ltd. v. Commissioner Of Income-Tax

Date: Jul 20, 1965
Freely Transferable Shares and Public Interest: East India Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of East India Corporation Ltd. v. Commissioner Of Income-Tax...
Confidentiality of Income-Tax Documents and Evidence: S.V. Ramakrishna Mudaliar v. Rajabu Fathima Bukari

Confidentiality of Income-Tax Documents and Evidence: S.V. Ramakrishna Mudaliar v. Rajabu Fathima Bukari

Date: Jul 10, 1965
Confidentiality of Income-Tax Documents and Evidence: S.V. Ramakrishna Mudaliar v. Rajabu Fathima Bukari Introduction The case of S.V. Ramakrishna Mudaliar v. Rajabu Fathima Bukari, adjudicated by...
Judicial Limitations on Document Inspection in Revenue Proceedings: A Comprehensive Analysis of Amalgamated Commercial Traders (P.) Ltd. v. A.C.K Krishnaswami

Judicial Limitations on Document Inspection in Revenue Proceedings: A Comprehensive Analysis of Amalgamated Commercial Traders (P.) Ltd. v. A.C.K Krishnaswami

Date: Jun 22, 1965
Judicial Limitations on Document Inspection in Revenue Proceedings: A Comprehensive Analysis of Amalgamated Commercial Traders (P.) Ltd. v. A.C.K Krishnaswami Introduction The case of Amalgamated...
Estoppel and Limitation Principles in Executor's Breach of Trust: Costa v. Costa and Others

Estoppel and Limitation Principles in Executor's Breach of Trust: Costa v. Costa and Others

Date: Apr 29, 1965
Estoppel and Limitation Principles in Executor's Breach of Trust: Costa v. Costa and Others Introduction The case of Joseph Carlos Xavier Louis Anthony Benedict Aldo Costa v. Stanislaus Costa And...
Limits of Vicarious Liability for Motor Lorry Owners: Insights from B. Govindarajulu Chetty v. M.L.A Govindaraja Mudaliar

Limits of Vicarious Liability for Motor Lorry Owners: Insights from B. Govindarajulu Chetty v. M.L.A Govindaraja Mudaliar

Date: Apr 22, 1965
Limits of Vicarious Liability for Motor Lorry Owners: Insights from B. Govindarajulu Chetty v. M.L.A Govindaraja Mudaliar Introduction The case B. Govindarajulu Chetty v. M.L.A Govindaraja Mudaliar...
Broad Application of Order I Rule 10 CPC in Partition Suits: Insights from C.M.V Krishnamachari v. M.D Dhanalakshmi Ammal

Broad Application of Order I Rule 10 CPC in Partition Suits: Insights from C.M.V Krishnamachari v. M.D Dhanalakshmi Ammal

Date: Apr 17, 1965
Broad Application of Order I Rule 10 CPC in Partition Suits: Insights from C.M.V Krishnamachari v. M.D Dhanalakshmi Ammal Introduction The case C.M.V Krishnamachari v. M.D Dhanalakshmi Ammal And...
Lapse of Motor Insurance Policy Upon Transfer of Ownership: M. Bhoopathy v. M.S. Vijayalakshmi Analysis

Lapse of Motor Insurance Policy Upon Transfer of Ownership: M. Bhoopathy v. M.S. Vijayalakshmi Analysis

Date: Apr 10, 1965
Lapse of Motor Insurance Policy Upon Transfer of Ownership: M. Bhoopathy v. M.S. Vijayalakshmi Analysis Introduction The case of M. Bhoopathy v. M.S. Vijayalakshmi adjudicated by the Madras High...
Recognition of Integrated Business Enterprises for Loss Set-Off: L. Ve. Vairavan Chettiar v. Commissioner Of Income-Tax

Recognition of Integrated Business Enterprises for Loss Set-Off: L. Ve. Vairavan Chettiar v. Commissioner Of Income-Tax

Date: Apr 10, 1965
Recognition of Integrated Business Enterprises for Loss Set-Off: L. Ve. Vairavan Chettiar v. Commissioner Of Income-Tax Introduction The case of L. Ve. Vairavan Chettiar v. Commissioner Of...
Clarifying Specific Performance in Property Sales: Readiness and Willingness Without Time as Essence

Clarifying Specific Performance in Property Sales: Readiness and Willingness Without Time as Essence

Date: Apr 2, 1965
Clarifying Specific Performance in Property Sales: Readiness and Willingness Without Time as Essence Introduction The case of S.P Narayakaswami Pillai v. Dhanakoti Ammal presented before the Madras...
Deceptively Similar Trade Marks and Proprietorship: Insights from T.G Balaji Chettiar v. Hindustan Lever Ltd.

Deceptively Similar Trade Marks and Proprietorship: Insights from T.G Balaji Chettiar v. Hindustan Lever Ltd.

Date: Mar 27, 1965
Deceptively Similar Trade Marks and Proprietorship: Insights from T.G Balaji Chettiar v. Hindustan Lever Ltd. Introduction The case T.G Balaji Chettiar v. Hindustan Lever Ltd. adjudicated by the...
Kothari And Sons v. Commissioner Of Income-Tax: Deduction of Employee Embezzlement Losses as Business Expenses

Kothari And Sons v. Commissioner Of Income-Tax: Deduction of Employee Embezzlement Losses as Business Expenses

Date: Mar 26, 1965
Kothari And Sons v. Commissioner Of Income-Tax: Deduction of Employee Embezzlement Losses as Business Expenses Introduction The case of Kothari And Sons v. Commissioner Of Income-Tax, Madras,...
Madras High Court Upholds Obsolescence Allowance: Broad Interpretation of Section 10(2)(vii) Proviso

Madras High Court Upholds Obsolescence Allowance: Broad Interpretation of Section 10(2)(vii) Proviso

Date: Mar 18, 1965
Madras High Court Upholds Obsolescence Allowance: Broad Interpretation of Section 10(2)(vii) Proviso Introduction In the landmark case of P. Appavu Pillai v. Commissioner Of Income-Tax, Madras...
Comprehensive Commentary on B.S. Nanda Rao And Ors. v. V.M. Lakshmanaswami Mudaliar: Expansive Interpretation of "Building" Under the Madras Buildings (Lease and Rent Control) Act, 1960

Comprehensive Commentary on B.S. Nanda Rao And Ors. v. V.M. Lakshmanaswami Mudaliar: Expansive Interpretation of "Building" Under the Madras Buildings (Lease and Rent Control) Act, 1960

Date: Mar 12, 1965
Comprehensive Commentary on B.S. Nanda Rao And Ors. v. V.M. Lakshmanaswami Mudaliar: Expansive Interpretation of "Building" Under the Madras Buildings (Lease and Rent Control) Act, 1960 Introduction...
Inclusion of Income from Transferred Property to Spouse under Section 16(3): R. Ganesan v. Commissioner Of Income-Tax

Inclusion of Income from Transferred Property to Spouse under Section 16(3): R. Ganesan v. Commissioner Of Income-Tax

Date: Mar 2, 1965
Inclusion of Income from Transferred Property to Spouse under Section 16(3): R. Ganesan v. Commissioner Of Income-Tax Introduction R. Ganesan v. Commissioner Of Income-Tax, Madras (1965) is a...
Disallowance of Interest on Capital Not Utilized for Business: Insights from Milapchand R. Shah And Others v. Commissioner Of Income-Tax

Disallowance of Interest on Capital Not Utilized for Business: Insights from Milapchand R. Shah And Others v. Commissioner Of Income-Tax

Date: Feb 18, 1965
Disallowance of Interest on Capital Not Utilized for Business: Insights from Milapchand R. Shah And Others v. Commissioner Of Income-Tax Introduction The case of Milapchand R. Shah And Others v....
Reaffirmation of Section 10(4)(b) Prohibition on Deducting Partner's Salary in Income Tax

Reaffirmation of Section 10(4)(b) Prohibition on Deducting Partner's Salary in Income Tax

Date: Feb 16, 1965
Reaffirmation of Section 10(4)(b) Prohibition on Deducting Partner's Salary in Income Tax Introduction The case of A.S.K Rathnaswamy Nadar Firm v. Commissioner Of Income-Tax, Madras, adjudicated by...
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