Madras High Court Case Commentaries

Rectification of Assessments Under Section 35 of the Income-Tax Act: Insights from Vedantham Raghaviah v. Third Additional Income-Tax Officer

Date: Mar 8, 1963

Rectification of Assessments Under Section 35 of the Income-Tax Act: Insights from Vedantham Raghaviah v. Third Additional Income-Tax Officer 1. Introduction The case of Vedantham Raghaviah v. Third...

Deemed Passing of Joint Family Property Under Section 10 of the Estate Duty Act: A. Ranganathan v. Controller Of Estate Duty

Date: Mar 5, 1963

Deemed Passing of Joint Family Property Under Section 10 of the Estate Duty Act: A. Ranganathan v. Controller Of Estate Duty Introduction A. Ranganathan v. Controller Of Estate Duty, adjudicated by...

Enforceability of Claims and Surety Liability in Illegal Partnerships: Insights from A.V. Varadarajulu Naidu v. K.V. Thavasi Nadar

Date: Jan 4, 1963

Enforceability of Claims and Surety Liability in Illegal Partnerships: Insights from A.V. Varadarajulu Naidu v. K.V. Thavasi Nadar Introduction The case of A.V. Varadarajulu Naidu (Deed.) And Others...

Incapacity of Karta in Transfer of Ancestral Property: Insights from A. Basaviah Gowder v. Commissioner Of Gift Tax

Date: Dec 20, 1962

Incapacity of Karta in Transfer of Ancestral Property: Insights from A. Basaviah Gowder v. Commissioner Of Gift Tax Introduction The case of A. Basaviah Gowder By L.R.B Krishnan v. Commissioner Of...

Partial Treatment of Capital Contributions as Undisclosed Income: S. Hastimal v. Commissioner Of Income-Tax

Date: Dec 19, 1962

Partial Treatment of Capital Contributions as Undisclosed Income: S. Hastimal v. Commissioner Of Income-Tax Introduction The case of S. Hastimal v. Commissioner Of Income-Tax, Madras, adjudicated by...

Debt Deduction under Section 2(m) of the Wealth Tax Act: Insights from Commissioner of Wealth Tax, Madras v. Pierce Leslie and Co. Ltd.

Date: Dec 19, 1962

Debt Deduction under Section 2(m) of the Wealth Tax Act: Insights from Commissioner of Wealth Tax, Madras v. Pierce Leslie and Co. Ltd. Introduction The case of Commissioner Of Wealth Tax, Madras v....

Recognition of Departmental Additions as Real Income: S. Kuppuswami Mudaliar v. Commissioner Of Income-Tax

Date: Dec 11, 1962

Recognition of Departmental Additions as Real Income S. Kuppuswami Mudaliar v. Commissioner Of Income-Tax, Madras High Court (1962) Introduction The case of S. Kuppuswami Mudaliar v. Commissioner Of...

Deductibility of Positive Prints and Legal Fees in Film Production: Insights from Commissioner Of Income-Tax, Madras. v. Modern Theatres Ltd.

Date: Dec 4, 1962

Deductibility of Positive Prints and Legal Fees in Film Production: Insights from Commissioner Of Income-Tax, Madras. v. Modern Theatres Ltd. Introduction The case of Commissioner Of Income-Tax,...

Madras High Court: Composite Works Contracts Excluded from Sales of Goods Taxation

Date: Nov 29, 1962

Madras High Court: Composite Works Contracts Excluded from Sales of Goods Taxation Introduction The case of The State Of Madras v. Voltas Limited adjudicated by the Madras High Court on November 28,...

Comprehensive Commentary on Mathew Abraham v. Commissioner Of Income-Tax, Madras

Date: Nov 20, 1962

Taxation of Managing Partner's Allowance and Commission in Partnership Firms under Rule 24: Insights from Mathew Abraham v. Commissioner Of Income-Tax Introduction The case of Mathew Abraham v....

Madras High Court's Landmark Decision on Tenant Rights under the Madras City Tenants Protection Act, 1921

Date: Nov 8, 1962

Madras High Court's Landmark Decision on Tenant Rights under the Madras City Tenants Protection Act, 1921 Introduction The case of Sree Siddhi Budhi Vinayakar Sree Sundareswaraa Devasthanam v. S.V....

Interest on Compensation for Compulsory Land Acquisition Classified as Income under Income Tax Act – Madras High Court Judgment

Date: Oct 30, 1962

Interest on Compensation for Compulsory Land Acquisition Classified as Income under Income Tax Act – Madras High Court Judgment Introduction The case of Commissioner Of Income-Tax, Madras v. T.N.K...

Refusal of Service by Registered Post Does Not Constitute Due Service: Madras High Court in Pichai Ammal v. Vellayya Thevar

Date: Oct 26, 1962

Refusal of Service by Registered Post Does Not Constitute Due Service Introduction The case of Pichai Ammal, Minor Through Her Maternal Grandfather And Guardian Perumal Gounder v. Vellayya Thevar...

State Bank of India v. V. Ramiah: Defining Public Authority and Distinguishing Service Termination from Dismissal Under Article 226

Date: Oct 25, 1962

State Bank of India v. V. Ramiah: Defining Public Authority and Distinguishing Service Termination from Dismissal Under Article 226 Introduction The case of V. Ramiah v. State Bank of India, Madras,...

Tax Exemption for Business Income of Charitable Trusts under Section 4(3)(i): Thiagesar Dharma Vanikam v. Commissioner Of Income-Tax

Date: Oct 23, 1962

Tax Exemption for Business Income of Charitable Trusts under Section 4(3)(i) of the Income-Tax Act: Thiagesar Dharma Vanikam v. Commissioner Of Income-Tax Introduction The case of Thiagesar Dharma...

Reopening Assessments Under Section 34(1)(b): Insights from Commissioner Of Income-Tax, Madras v. Rathinasabapathy Mudaliar

Date: Oct 17, 1962

Reopening Assessments Under Section 34(1)(b): Insights from Commissioner Of Income-Tax, Madras v. Rathinasabapathy Mudaliar Introduction The case of Commissioner Of Income-Tax, Madras v....

C.R Corera And Brothers v. Commissioner Of Income-Tax: Defining Current Repairs under Section 10(2)(v)

Date: Sep 20, 1962

C.R Corera And Brothers v. Commissioner Of Income-Tax: Defining Current Repairs under Section 10(2)(v) Introduction The case of C.R Corera And Brothers v. Commissioner Of Income-Tax, Madras (1962) is...

$Deductibility of Legal Expenses in Business Infractions: Insights from Sree Meenakshi Mills Ltd. v. Commissioner Of Income-Tax, Madras$

Deductibility of Legal Expenses in Business Infractions: Insights from Sree Meenakshi Mills Ltd. v. Commissioner Of Income-Tax, Madras

Date: Sep 20, 1962

Deductibility of Legal Expenses in Business Infractions: Insights from Sree Meenakshi Mills Ltd. v. Commissioner Of Income-Tax, Madras Introduction The case of Sree Meenakshi Mills Ltd. v....

Jurisdiction of Civil Courts over Public Charitable Trusts: Analysis of M. Gomathinayagam Pillai v. Manthramurthi High School Committee

Date: Sep 18, 1962

Jurisdiction of Civil Courts over Public Charitable Trusts: Analysis of M. Gomathinayagam Pillai v. Manthramurthi High School Committee Introduction The case of M. Gomathinayagam Pillai v....

Applicability of Civil Procedure Code's Order IX, Rule 13 to Reference Proceedings under Section 146 CrPC

Date: Sep 15, 1962

Applicability of Civil Procedure Code's Order IX, Rule 13 to Reference Proceedings under Section 146 CrPC Introduction The case of Periyakarupa Thevar And Others v. Vellai Alias Ocha Thevar And...

Previous Next