Madras High Court Case Commentaries

Appellate Authority and Grounds of Appeal in Best Judgment Assessments: Insights from M.M Muthuwappa v. Commissioner of Income Tax

Date: Oct 26, 1961

Appellate Authority and Grounds of Appeal in Best Judgment Assessments: Insights from M.M Muthuwappa v. Commissioner of Income Tax Introduction The case of M.M Muthuwappa v. The Commissioner Of...

Establishing Collective Support in Industrial Disputes: Insights from Visalakshi Mills, Ltd. v. Labour Court, Madurai

Date: Oct 26, 1961

Establishing Collective Support in Industrial Disputes: Insights from Visalakshi Mills, Ltd. v. Labour Court, Madurai Introduction The case of Visalakshi Mills, Ltd. v. Labour Court, Madurai, And...

Vesting of Estate in Trusts Despite Outstanding Debts: Madras High Court’s Ruling in Commissioner of Income-Tax v. Estate of T.P. Ramaswami Pillai

Date: Oct 14, 1961

Vesting of Estate in Trusts Despite Outstanding Debts: Madras High Court’s Ruling in Commissioner of Income-Tax v. Estate of T.P. Ramaswami Pillai Introduction The case of Commissioner of Income-Tax,...

Lakshminarayana Reddiar v. Singaravelu Naicker And Another: Limitation Period Commencement in Specific Performance of Contracts

Date: Oct 14, 1961

Lakshminarayana Reddiar v. Singaravelu Naicker And Another: Limitation Period Commencement in Specific Performance of Contracts Introduction The case of Lakshminarayana Reddiar v. Singaravelu Naicker...

Res Judicata and Limitation: A Comprehensive Analysis of Soosai Anthony D'Costa Nicholas D'Costa Francis Roche v. Anthony Kurusri Roche

Date: Oct 13, 1961

Res Judicata and Limitation: A Comprehensive Analysis of Soosai Anthony D'Costa Nicholas D'Costa Francis Roche v. Anthony Kurusri Roche Introduction The case of Soosai Anthony D'Costa Nicholas...

Limitation of High Courts' Writ Jurisdiction over Subordinate Civil Courts: Insights from Issaradas S. Lulla v. Smt. Hari And Others

Date: Oct 7, 1961

Limitation of High Courts' Writ Jurisdiction over Subordinate Civil Courts: Insights from Issaradas S. Lulla v. Smt. Hari And Others Introduction The case of Issaradas S. Lulla v. Smt. Hari And...

Limitations on Tax Assessments and Penalty Applicability: S. Santhosa Nadar vs First Additional Income-Tax Officer

Date: Sep 2, 1961

Limitations on Tax Assessments and Penalty Applicability: S. Santhosa Nadar vs First Additional Income-Tax Officer 1. Introduction The case of S. Santhosa Nadar v. First Additional Income-Tax...

Life Estate Limitation in Wills: Lakshmi Ammal v. Allauddin Sahib

Date: Sep 2, 1961

Life Estate Limitation in Wills: Lakshmi Ammal v. Allauddin Sahib Introduction Lakshmi Ammal and Another v. Allauddin Sahib is a pivotal case adjudicated by the Madras High Court on September 1,...

Rebutting Presumptions of Consideration in Negotiable Instruments: Insights from Thirumalai Iyengar v. Subba Raja

Date: Aug 25, 1961

Rebutting Presumptions of Consideration in Negotiable Instruments: Insights from Thirumalai Iyengar v. Subba Raja Introduction The case of Thirumalai Iyengar v. Subba Raja, adjudicated by the Madras...

Deductibility of Guarantee Losses in Freight Brokerage Business: K.S Janakiram v. Commissioner Of Income Tax

Date: Aug 1, 1961

Deductibility of Guarantee Losses in Freight Brokerage Business: K.S Janakiram v. Commissioner Of Income Tax Introduction The case of K.S Janakiram, Madras v. The Commissioner Of Income Tax, Madras...

Janab Abubucker Sait v. Commissioner Of Income-Tax: Taxability of Land Sale Profits as Business Income

Date: Jul 20, 1961

Janab Abubucker Sait v. Commissioner Of Income-Tax: Taxability of Land Sale Profits as Business Income Introduction The case of Janab Abubucker Sait v. Commissioner Of Income-Tax, Madras adjudicated...

C. Lakshmiah Reddiar v. The Sri Perumbadur Taluk Co-Operative Marketing Society Ltd.: Upholding Principles of Natural Justice in Internal Society Elections

Date: Jul 1, 1961

C. Lakshmiah Reddiar v. The Sri Perumbadur Taluk Co-Operative Marketing Society Ltd.: Upholding Principles of Natural Justice in Internal Society Elections Introduction The case of C. Lakshmiah...

Clarification on Concealment and False Furnishing under Section 28(1)(c) - Sivagaminatha Moopanar & Sons v. Commissioner Of Income-Tax

Date: Jun 28, 1961

Clarification on Concealment and False Furnishing under Section 28(1)(c) Sivagaminatha Moopanar & Sons v. Commissioner Of Income-Tax, Madras (1961) 1. Introduction In the landmark case of...

Clarifying the Definition of Retrenchment: P.S Desikachari v. The Proprietors of Associated Publishers

Date: Jun 22, 1961

Clarifying the Definition of Retrenchment: P.S Desikachari v. The Proprietors of Associated Publishers Introduction The case of P.S Desikachari And Others v. The Proprietors Of Messrs. Associated...

Restricting Re-appropriation of Interest Payments under Section 13 of the Madras Agriculturists Relief Act: Landmark Decision in Chellammal v. Abdul Gaffoor Sahib

Date: Apr 22, 1961

Restricting Re-appropriation of Interest Payments under Section 13 of the Madras Agriculturists Relief Act: Landmark Decision in Chellammal v. Abdul Gaffoor Sahib Introduction The case of Chellammal...

R. Shanmugha Rajeshwara Sethupathi v. The First Additional Income Tax Officer: Capital vs. Income Classification of Interim Payments

Date: Apr 19, 1961

R. Shanmugha Rajeshwara Sethupathi v. The First Additional Income Tax Officer: Capital vs. Income Classification of Interim Payments Introduction The case of R. Shanmugha Rajeshwara Sethupathi v. The...

Interpretation of Section 34(1) in Income-Tax Assessment Proceedings: The Precedent Set by M. Ct. Muthuraman v. Commissioner of Income-Tax, Madras

Date: Apr 13, 1961

Interpretation of Section 34(1) in Income-Tax Assessment Proceedings: The Precedent Set by M. Ct. Muthuraman v. Commissioner of Income-Tax, Madras Introduction The case of M. Ct. Muthuraman v....

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