Establishing Efficient Causation in Negligence: Public Prosecutor v. Pitchaiah Moopanar 1. Introduction In the landmark case of Public Prosecutor v. Pitchaiah Moopanar Alias Pitchaian Pillai, decided...
Goodwill Transfers Excluded from Capital Gains Tax Under Section 12B: Commissioner Of Income-Tax, Madras v. K. Rathnam Nadar (1968) Introduction The case Commissioner Of Income-Tax, Madras v. K....
Wilful Default in Rent Control: Comprehensive Analysis of S. Venkataramanaswami Iyer v. S. Abdul Wahab Introduction The case of S. Venkataramanaswami Iyer v. S. Abdul Wahab adjudicated by the Madras...
Strict Purposed-Use for Interest Deduction: Insights from P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax Introduction The case of P.Rm.S Ramanathan Chettiar v. Commissioner of Income-Tax,...
Saleh Bros. v. K. Rajendran: Establishing Criteria for Waiver under Section 113 of the Transfer of Property Act Introduction Saleh Bros. v. K. Rajendran And Another is a landmark judgment delivered...
Scope of Deductibility of Litigation Expenses under Section 12(2) of the Income-Tax Act: Insights from Commissioner Of Income-Tax, Madras v. S. Devaraj (1968) Introduction The case of Commissioner Of...
A. Kandaswami Pillai v. Controller Of Estate Duty, Madras (1968): Establishing the Scope of Section 46(1) of the Estate Duty Act Introduction The case of A. Kandaswami Pillai (Deceased) v. Controller...
Revocation of Power of Attorney under Section 208 and Res Judicata in Cross Suits: An Analysis of Kathoom Bivi Ammal v. Arulappa Nadar Introduction The case of Kathoom Bivi Ammal And Another v....
Madras High Court Rules Leasing of Crop Harvest Rights Does Not Constitute Agricultural Income under Income Tax Act Introduction The case of Commissioner Of Income-Tax, Madras v. K.S Imam Saheb...
Situs Determination in Inter-State Trade: Cement Distributors v. Deputy Commercial Tax Officer Introduction Cement Distributors (P.) Ltd. v. Deputy Commercial Tax Officer is a landmark judgment...
Classification of Business Income via Agency Agreements: An Analysis of G.R Narasimier & Co. v. Commissioner Of Income-Tax Introduction The case of G.R Narasimier & Co. v. Commissioner Of Income-Tax,...
Determining Guardian Fitness: Custody Principles Under the Guardians and Wards Act in Reginall Daniel v. Sarojam Introduction The case of Reginall Daniel v. Sarojam And Another adjudicated by the...
Priority of Registered Transactions Over Subsequent Transfers: Arunachalam Asari v. Sivan Peromal Asari Introduction The case of Arunachalam Asari (Died) And Others v. Sivan Peromal Asari And Another...
Administrative Nature of Permit Grants under the Rice Milling Industry Regulation Act: Insights from Thiruvengadam v. Muthu Chettiar Introduction The case of Thiruvengadam v. Muthu Chettiar and...
Limitation on Contempt Jurisdiction: Non-Compliance with Monetary Orders Does Not Constitute Contempt Introduction The case of Abdul Razack Sahib v. Mrs. Azizunnissa Begum And Others adjudicated by...
Rajammal v. Associated Transport Co. And Another: Redefining 'Public Place' and Establishing Negligence Standards in Motor Vehicle Insurance Claims Introduction The case of Rajammal v. Associated...
Asset Transfer in Partnership Formation: Distinguishing Sale from Partnership Contribution Introduction The case of Commissioner Of Income-Tax, Madras v. Janab N. Hyath Batcha Sahib (Madras High...
Madras High Court Clarifies 'Bona Fide' in Demolition and Reconstruction Evictions Introduction The case of V.P Selvaraj v. V. Narasimha Rao, By Power Agent V. Sethu Rao And Another adjudicated by...
Madras Estates Act Jurisdiction Clarified: State of Madras vs. Ramalingaswamigal Madam Introduction The case of State of Madras Represented By The Collector Of Ramanathapuram v. Ramalingaswamigal...
Invalidation of Section 6 of the Madras Urban Land Tax Act, 1966: A Landmark Judgement on Constitutional Compliance in Property Taxation Introduction The case of V. Pattabhiraman v. The Assistant...