Madras High Court Case Commentaries

Ramaswami Pillai v. Subramania Pillai: Expanding the Scope of Section 4 of the Partition Act, 1893

Date: Dec 17, 1965

Ramaswami Pillai v. Subramania Pillai: Expanding the Scope of Section 4 of the Partition Act, 1893 Introduction The case of Ramaswami Pillai v. Subramania Pillai, adjudicated by the Madras High Court...

Madras High Court Establishes Void Bigamous Marriages Do Not Entitle to Maintenance

Date: Dec 17, 1965

Madras High Court Establishes Void Bigamous Marriages Do Not Entitle to Maintenance Introduction The case of A.P.K Narayanaswami Reddiar v. Padmanabhan (Minor) And Others adjudicated by the Madras...

Madras High Court Establishes Joint Family Property Including Life Insurance Policies

Date: Dec 17, 1965

Madras High Court Establishes Joint Family Property Including Life Insurance Policies Introduction The case of Seethalakshmi Ammal v. Controller Of Estate Duty, Madras, decided by the Madras High...

Partition of Hindu Undivided Family Property Not Constituting a Gift under the Gift-tax Act: Analysis of Commissioner Of Gift-Tax, Madras v. N.S Getti Chettiar

Date: Dec 11, 1965

Partition of Hindu Undivided Family Property Not Constituting a Gift under the Gift-tax Act: Analysis of Commissioner Of Gift-Tax, Madras v. N.S Getti Chettiar Introduction The case of Commissioner...

Vesting of Salary Rights for Managing Directors: Madras High Court's Ruling in K.R. Kothandaraman v. Commissioner Of Income-Tax

Date: Nov 25, 1965

Vesting of Salary Rights for Managing Directors: Madras High Court's Ruling in K.R. Kothandaraman v. Commissioner Of Income-Tax Introduction The case of K.R. Kothandaraman v. Commissioner Of...

Aggravation of Pre-existing Conditions as Compensable Injury: Madras State Electricity Board v. Ambazhathingal Ithachutti Umma

Date: Nov 18, 1965

Aggravation of Pre-existing Conditions as Compensable Injury: Madras State Electricity Board v. Ambazhathingal Ithachutti Umma Introduction Madras State Electricity Board v. Ambazhathingal Ithachutti...

Distinguishing Capital Accretion from Trading Ventures: Insights from Commissioner Of Income-Tax v. Kasturi Estates (P.) Ltd.

Date: Oct 22, 1965

Distinguishing Capital Accretion from Trading Ventures: Insights from Commissioner Of Income-Tax v. Kasturi Estates (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, Madras v. Kasturi...

Interpretation of Section 9 of the Central Sales Tax Act in Relation to State Tax Laws: M.A Khader & Co. v. State of Madras

Date: Oct 14, 1965

Interpretation of Section 9 of the Central Sales Tax Act in Relation to State Tax Laws: M.A Khader & Co. v. State of Madras Introduction The case of M.A Khader & Co., And Others v. The State Of...

V.S Sivalingam Chettiar v. Commissioner Of Income-Tax: Clarifying Section 34(1)(b) Assessments in Hindu Undivided Families

Date: Sep 15, 1965

V.S Sivalingam Chettiar v. Commissioner Of Income-Tax: Clarifying Section 34(1)(b) Assessments in Hindu Undivided Families Introduction The case of V.S Sivalingam Chettiar v. Commissioner Of...

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

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

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

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

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

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

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

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

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

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

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...