Madras High Court Case Commentaries

Prioritization of Crown Debts in Receiver Collections: Insights from Collector Of Tiruchirapalli v. The Trinity Bank Ltd.

Date: Mar 4, 1961

Prioritization of Crown Debts in Receiver Collections: Insights from Collector Of Tiruchirapalli v. The Trinity Bank Ltd. Introduction In the case of The Collector Of Tiruchirapalli v. The Trinity...

Adaptation of Accounting Methods Under Section 13: Insights from Indo-Commercial Bank Ltd. v. Commissioner Of Income-Tax, Madras

Date: Mar 3, 1961

Adaptation of Accounting Methods Under Section 13: Insights from Indo-Commercial Bank Ltd. v. Commissioner Of Income-Tax, Madras Introduction The case of Indo-Commercial Bank Ltd. v. Commissioner Of...

Transfer of Promissory Notes in Joint Family Partition: Operation of Law Suffices

Date: Feb 25, 1961

Transfer of Promissory Notes in Joint Family Partition: Operation of Law Suffices Introduction The case of Muthuveiran Chetty v. Govindan Chetty, adjudicated by the Madras High Court on February 24,...

S. Santosha Nadar v. First Additional Income-Tax Officer: Establishing Limits on Assessment Proceedings

Date: Feb 8, 1961

S. Santosha Nadar v. First Additional Income-Tax Officer: Establishing Limits on Assessment Proceedings Introduction S. Santosha Nadar v. First Additional Income-Tax Officer, Tuticorin, And Another...

Establishing the Necessity of Proving Waiver under Article 75 of the Limitation Act: Insights from M. Thirumalachariar v. S.P Varadappa Chettiar

Date: Feb 3, 1961

Establishing the Necessity of Proving Waiver under Article 75 of the Limitation Act: Insights from M. Thirumalachariar v. S.P Varadappa Chettiar Introduction The case of M. Thirumalachariar v. S.P...

Tax Deductibility of Bonus Payments by Successor Companies: Associated Printers v. Commissioner of Income-Tax Commentary

Date: Feb 3, 1961

Tax Deductibility of Bonus Payments by Successor Companies: Associated Printers (Madras) Private Ltd. v. Commissioner of Income-Tax Introduction The case of Associated Printers (Madras) Private Ltd....

P.S. Tirumalai Iyengar v. Official Liquidator: Clarifying Limitation Periods in Managing Agency Remunerations

Date: Jan 26, 1961

P.S. Tirumalai Iyengar v. Official Liquidator: Clarifying Limitation Periods in Managing Agency Remunerations Introduction The case of P.S. Tirumalai Iyengar v. Official Liquidator, Srinivasa Mills...

Establishment of Contractual Liability of Common Carriers for Non-Delivery of Goods: P.K Kalasami Nadar v. K. Ponnuswami Mudaliar and Others

Date: Jan 21, 1961

Establishment of Contractual Liability of Common Carriers for Non-Delivery of Goods: P.K Kalasami Nadar v. K. Ponnuswami Mudaliar and Others Introduction The case of P.K Kalasami Nadar, Carrying On...

Madras High Court Upholds Reliability of Assessee’s Accounts in Chlorate Consumption Assessment

Date: Jan 12, 1961

Madras High Court Upholds Reliability of Assessee’s Accounts in Chlorate Consumption Assessment Introduction The case of C. Arumugaswami Nadar v. Commissioner Of Income-Tax, Madras, adjudicated by...

Madras High Court Clarifies Applicability of Section 18-A(6) on Re-Assessed Tax under Section 34

Date: Jan 12, 1961

Madras High Court Clarifies Applicability of Section 18-A(6) on Re-Assessed Tax under Section 34 Introduction The case of M. Rm. M. M. N. Natarajan Chettiar v. The Income Tax Officer heard by the...

Ratnamala v. State (1961): Distinguishing Brothel Suppression from Individual Prostitution Offences

Date: Jan 12, 1961

Ratnamala v. State (1961): Distinguishing Brothel Suppression from Individual Prostitution Offences 1. Introduction Ratnamala v. State is a landmark judgment delivered by the Madras High Court on...

Clarifying the Scope of 'Second Appeal' under Arbitration Act: Moolchand Kevalchand Daga v. Kissindoss Girdhardoss

Date: Jan 12, 1961

Clarifying the Scope of 'Second Appeal' under Arbitration Act: Moolchand Kevalchand Daga v. Kissindoss Girdhardoss Introduction Moolchand Kevalchand Daga v. Kissindoss Girdhardoss is a landmark...

Salem Provident Fund Society Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Sections 34 and 35 in Correcting Assessment Errors

Date: Dec 15, 1960

Salem Provident Fund Society Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Sections 34 and 35 in Correcting Assessment Errors Introduction The case of Salem Provident Fund Society Ltd....

Madras High Court Overrules Veerappa Chettiar v. Subrahmania Iyer: Clarifying Attestation Requirements for Security Bonds

Date: Dec 6, 1960

Madras High Court Overrules Veerappa Chettiar v. Subrahmania Iyer: Clarifying Attestation Requirements for Security Bonds Introduction In the landmark case of H. Venkata Sastri And Sons By Its...

M.S Ramachandra Sastrigal v. Kuppuswami Vanniar: Clarifying the Scope of Section 6-A of the Madras Cultivating Tenants Protection Act, 1956

Date: Nov 16, 1960

M.S Ramachandra Sastrigal v. Kuppuswami Vanniar: Clarifying the Scope of Section 6-A of the Madras Cultivating Tenants Protection Act, 1956 Introduction The case of M.S Ramachandra Sastrigal v....

Kolandaivelu Chettiar v. Koolayana Chettiar: Interpreting 'Own Occupation' in Joint Family Contexts under the Madras Buildings (Lease and Rent Control) Act, 1960

Date: Nov 5, 1960

Kolandaivelu Chettiar v. Koolayana Chettiar: Interpreting 'Own Occupation' in Joint Family Contexts under the Madras Buildings (Lease and Rent Control) Act, 1960 Introduction The case of Kolandaivelu...

Expansion of "Workman" Definition Under Section 33-C(2) in Industrial Disputes Resolution

Date: Oct 26, 1960

Expansion of "Workman" Definition Under Section 33-C(2) in Industrial Disputes Resolution Introduction The case of Management Of The Tiruchi-Srirangam Transport Co. Private Ltd. v. Labour Court,...

Comprehensive Interpretation of 'Proceedings' under Section 24 Cr.P.C. in Context of Section 146 Cr.P.C. – Kochadai Naidu v. Nagayasami Naidu

Date: Oct 7, 1960

Comprehensive Interpretation of 'Proceedings' under Section 24 Cr.P.C. in Context of Section 146 Cr.P.C. Introduction The landmark case of Kochadai Naidu And Another v. Nagayasami Naidu And Others,...

Ashok Motors Ltd. v. Commissioner Of Income-Tax, Madras: Clarifying the Scope of Section 15C Exemption

Date: Oct 5, 1960

Ashok Motors Ltd. v. Commissioner Of Income-Tax, Madras: Clarifying the Scope of Section 15C Exemption Introduction The landmark case of Ashok Motors Ltd. v. Commissioner Of Income-Tax, Madras,...

C. Gnanasundara Nayagar v. Commissioner Of Income-Tax: Clarification on Revisional Jurisdiction under Section 33A(2)

Date: Sep 16, 1960

C. Gnanasundara Nayagar v. Commissioner Of Income-Tax: Clarification on Revisional Jurisdiction under Section 33A(2) Introduction The case of C. Gnanasundara Nayagar v. Commissioner Of Income-Tax,...

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