Madras High Court Case Commentaries

Interpreting 'Set Up' Under Section 5(1)(xxi) of the Wealth Tax Act: Insights from Ramaraju Surgical Cotton Mills Ltd. v. Commissioner Of Wealth Tax

Date: Mar 15, 1962

Interpreting 'Set Up' Under Section 5(1)(xxi) of the Wealth Tax Act: Insights from Ramaraju Surgical Cotton Mills Ltd. v. Commissioner Of Wealth Tax Introduction Ramaraju Surgical Cotton Mills Ltd....

Recognition of Enforceable Tax Liabilities Under Mercantile Accounting: Pope The King Match Factory v. Commissioner Of Income-Tax

Date: Mar 7, 1962

Recognition of Enforceable Tax Liabilities Under Mercantile Accounting: Pope The King Match Factory v. Commissioner Of Income-Tax Introduction The case of Pope The King Match Factory v. Commissioner...

Madras High Court Upholds Taxation of Shareholder Loans as Dividends under Section 12(1B) of the Income-tax Act

Date: Mar 3, 1962

Madras High Court Upholds Taxation of Shareholder Loans as Dividends under Section 12(1B) of the Income-tax Act Introduction The case of T. Sundaram Chettiar v. Commissioner Of Income-Tax, Madras,...

Distinction Between Industrial Undertaking and Ancillary Business Activities under Section 15C: Insights from Commissioner Of Income-Tax, Madras v. Standard Motor Products Of India Ltd.

Date: Feb 21, 1962

Distinction Between Industrial Undertaking and Ancillary Business Activities under Section 15C: Insights from Commissioner Of Income-Tax, Madras v. Standard Motor Products Of India Ltd. Introduction...

P. Arunachala Mudaliar v. Commissioner of Income-Tax: Landmark Ruling on Advance Tax Estimation and Penalty Imposition

Date: Feb 16, 1962

P. Arunachala Mudaliar v. Commissioner of Income-Tax: Landmark Ruling on Advance Tax Estimation and Penalty Imposition Introduction The case of P. Arunachala Mudaliar v. Commissioner of Income-Tax...

Reassessment of Hindu Undivided Family Income Under Section 34: Insights from Family Of V.A.M Sankaralinga Nadar v. Commissioner Of Income-Tax

Date: Feb 16, 1962

Reassessment of Hindu Undivided Family Income Under Section 34: Insights from Family Of V.A.M Sankaralinga Nadar v. Commissioner Of Income-Tax Introduction The case of Family Of V.A.M Sankaralinga...

Burden of Proof and Quantum in Penalty Proceedings: P.K Kalasami Nadar Case Analysis

Date: Feb 14, 1962

Burden of Proof and Quantum in Penalty Proceedings: P.K Kalasami Nadar Case Analysis Introduction The case of P.K Kalasami Nadar v. Commissioner Of Income-Tax, Madras presents a pivotal examination...

Recognition of Constructive Gifts in Partnership Formation under section 26A of the Income-tax Act

Date: Feb 10, 1962

Recognition of Constructive Gifts in Partnership Formation under section 26A of the Income-tax Act Introduction The case of P.A.C Ratnaswamy Nadar & Sons v. Commissioner Of Income-Tax, Madras...

Madras High Court Establishes Clarified Jurisdiction for Subordinate Judges in Probate Matters

Date: Jan 26, 1962

Madras High Court Establishes Clarified Jurisdiction for Subordinate Judges in Probate Matters Introduction The case of R. Rama Subbarayalu Reddiar v. RengAmmal, adjudicated by the Madras High Court...

Madras High Court Upholds Goldsmith as Artisan: Tools Exempt from Attachment under CPC Section 60(1)(b)

Date: Jan 20, 1962

Madras High Court Upholds Goldsmith as Artisan: Tools Exempt from Attachment under CPC Section 60(1)(b) Introduction The case of T.R Punnavanam Pillai v. V. Muthuswami Achari, adjudicated by the...

Strict Compliance in Share Forfeiture: Public Passenger Service Ltd. v. M.A Khader

Date: Dec 22, 1961

Strict Compliance in Share Forfeiture: Public Passenger Service Ltd. v. M.A Khader Introduction The case of The Public Passenger Service Ltd. (Previously Named As The New India Newtone Transport Co.,...

Strict Compliance with 'C' Form Requirements Essential for Concessional Tax Rates: Insights from The Deputy Commissioner Of Commercial Taxes v. M/S. Manohar Brothers

Date: Dec 21, 1961

Strict Compliance with 'C' Form Requirements Essential for Concessional Tax Rates: Insights from The Deputy Commissioner Of Commercial Taxes v. M/S. Manohar Brothers Introduction The case of The...

Inclusion of Excise Duty in Turnover Assessment under the Central Sales Tax Act: S. Mariappa Nadar v. State Of Madras

Date: Dec 14, 1961

Inclusion of Excise Duty in Turnover Assessment under the Central Sales Tax Act: S. Mariappa Nadar v. State Of Madras Introduction The case of S. Mariappa Nadar v. State Of Madras adjudicated by the...

Valid Recognition of Family Partition in Partnership Registration under Section 27 of Madras Agricultural Income-Tax Act: Aruna Group Estates Case

Date: Dec 7, 1961

Valid Recognition of Family Partition in Partnership Registration under Section 27 of Madras Agricultural Income-Tax Act: Aruna Group Estates Case Introduction The case of Aruna Group Of Estates,...

Taxability of Vocation Income under Section 4(3)(vii): Insights from C. Rajagopalachariar v. Commissioner Of Income-Tax

Date: Dec 5, 1961

Taxability of Vocation Income under Section 4(3)(vii): Insights from C. Rajagopalachariar v. Commissioner Of Income-Tax Introduction The case of C. Rajagopalachariar v. Commissioner Of Income-Tax,...

Strict Compliance with Statutory Deadlines in Central Sales Tax Law: Insights from Deputy Commissioner v. Parekutti Hajee Sons

Date: Dec 5, 1961

Strict Compliance with Statutory Deadlines in Central Sales Tax Law: Insights from Deputy Commissioner v. Parekutti Hajee Sons Introduction The case of The Deputy Commissioner (Commercial Taxes),...

Landlord's Right to File Subsequent Eviction Petitions Under the Madras Buildings (Lease and Rent Control) Act

Date: Nov 25, 1961

Landlord's Right to File Subsequent Eviction Petitions Under the Madras Buildings (Lease and Rent Control) Act Introduction The case of K. Perumal Chettiar v. V. Muthuswami, adjudicated by the Madras...

Deductibility of Legal Expenses in Corporate Litigation: Transport Co. (Private) Ltd. v. Commissioner Of Income-Tax, Madras

Date: Nov 17, 1961

Deductibility of Legal Expenses in Corporate Litigation: Transport Co. (Private) Ltd. v. Commissioner Of Income-Tax, Madras Introduction The landmark case of Transport Co. (Private) Ltd. v....

Advocate General's Authority under Section 92 C.P.C.: Insights from Raju v. Advocate General, Madras High Court

Date: Nov 10, 1961

Advocate General's Authority under Section 92 C.P.C.: Insights from Raju v. Advocate General, Madras High Court Introduction The case of Raju Alias Yahappan Servai And Another v. The Advocate...

Enhancement of Widows' Rights under Section 14 of the Hindu Succession Act, 1956: A Comprehensive Analysis

Date: Oct 27, 1961

Enhancement of Widows' Rights under Section 14 of the Hindu Succession Act, 1956: A Comprehensive Analysis Introduction The case of V. Sampathkumari, Minor By Next Friend And Husband C....

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