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  • Commentaries
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Madras High Court Case Commentaries

Recognition of Step-Parentage in Passport Issuance: The B.S. Deepa V. Regional Passport Officer Judgment

Recognition of Step-Parentage in Passport Issuance: The B.S. Deepa V. Regional Passport Officer Judgment

Date: Jan 24, 2015
Recognition of Step-Parentage in Passport Issuance: The B.S. Deepa V. Regional Passport Officer Judgment Introduction The case of B.S. Deepa v. Regional Passport Officer addressed the complexities...
Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act

Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act

Date: Dec 24, 2014
Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act Introduction The case of The Commissioner Of Income Tax Chennai v....
Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others

Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others

Date: Dec 20, 2014
Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others Introduction The case Visalakshi v. Umapathy & Others...
Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act

Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act

Date: Dec 17, 2014
Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act Introduction The case Commissioner Of Income Tax Chennai - 600 034 v. Coromandel Industries Limited delivered by...
Madras High Court Establishes Validity of Post-Expiry Extension in Anti-Dumping Duty Cases and Clarifies Applicability of Natural Justice Principles

Madras High Court Establishes Validity of Post-Expiry Extension in Anti-Dumping Duty Cases and Clarifies Applicability of Natural Justice Principles

Date: Dec 13, 2014
Madras High Court Establishes Validity of Post-Expiry Extension in Anti-Dumping Duty Cases and Clarifies Applicability of Natural Justice Principles Introduction In the case of M/S. Hyundai Motors...
Classification of Multifunction Printers as Computer Peripherals: Canon India v. State Of T.N.

Classification of Multifunction Printers as Computer Peripherals: Canon India v. State Of T.N.

Date: Dec 11, 2014
Classification of Multifunction Printers as Computer Peripherals: Canon India v. State Of T.N. Introduction The case Canon India (P) Ltd. v. State Of T.N. adjudicated by the Madras High Court on...
Act Policy vs Comprehensive Policy: Clarifying Liability for Occupants in Private Cars under the Motor Vehicles Act

Act Policy vs Comprehensive Policy: Clarifying Liability for Occupants in Private Cars under the Motor Vehicles Act

Date: Dec 11, 2014
Act Policy vs Comprehensive Policy: Clarifying Liability for Occupants in Private Cars under the Motor Vehicles Act Introduction The case of New India Assurance Co. Ltd., Divisional Office, Dindigul...
M/S. Masti Health And Beauty Pvt. Ltd. vs. Commissioner of Police: Upholding the Right to Conduct Lawful Business

M/S. Masti Health And Beauty Pvt. Ltd. vs. Commissioner of Police: Upholding the Right to Conduct Lawful Business

Date: Dec 10, 2014
M/S. Masti Health And Beauty Pvt. Ltd. vs. Commissioner of Police: Upholding the Right to Conduct Lawful Business Introduction The case of M/S. Masti Health And Beauty Private Limited, Rep. By Its...
Madras High Court Refines Jurisdiction Principles in Trademark Infringement: Overruling Situs-Based Cause of Action

Madras High Court Refines Jurisdiction Principles in Trademark Infringement: Overruling Situs-Based Cause of Action

Date: Dec 5, 2014
Madras High Court Refines Jurisdiction Principles in Trademark Infringement: Overruling Situs-Based Cause of Action Introduction The case of Duro Flex Pvt. Limited v. Duroflex Sittings System...
New India Assurance v. Azhagusumathi: Insurer’s Liability Post-Policy Cancellation in Motor Accident Claims

New India Assurance v. Azhagusumathi: Insurer’s Liability Post-Policy Cancellation in Motor Accident Claims

Date: Dec 2, 2014
New India Assurance v. Azhagusumathi: Insurer’s Liability Post-Policy Cancellation in Motor Accident Claims Introduction The case of New India Assurance Co. Ltd. v. Azhagusumathi was adjudicated by...
Madras High Court Establishes Indefeasibility of Cenvat Credit upon Exemption of Final Product

Madras High Court Establishes Indefeasibility of Cenvat Credit upon Exemption of Final Product

Date: Nov 29, 2014
Madras High Court Establishes Indefeasibility of Cenvat Credit upon Exemption of Final Product Introduction The case of Tractor And Farm Equipment Ltd. v. Commissioner Of Central Excise adjudicated...
Madras High Court Establishes Section 18 Refunds Under Section 19 Conditions in TNVAT Act

Madras High Court Establishes Section 18 Refunds Under Section 19 Conditions in TNVAT Act

Date: Nov 27, 2014
Madras High Court Establishes Section 18 Refunds Under Section 19 Conditions in TNVAT Act Introduction In the case of M/S. Interfit Techno Products Ltd. v. The Principal Secretary/Commissioner Of...
Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains

Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains

Date: Nov 26, 2014
Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains Introduction The case of Commissioner Of Income Tax Salary Circle, Chennai v. Sri. S.R Jeyashankar (No. 19/13)...
Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT

Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT

Date: Nov 12, 2014
Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT Introduction The case of M/S. Keyaram Hotels P. Ltd. v. The Deputy Commissioner Of Income Tax was...
Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings

Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings

Date: Nov 12, 2014
Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings Introduction In the case of M/S. Simon'S Foot Wear Pvt. Ltd. Rep. By Its Managing Director Arul Neri Selvan No. 6, 15Th...
Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act

Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act

Date: Nov 7, 2014
Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act Introduction The case of Infiniti Wholesale Limited v. Assistant Commissioner...
Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments

Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments

Date: Nov 4, 2014
Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments Introduction The case of The Commissioner Of Income Tax Chennai vs. Shri C....
Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T

Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T

Date: Oct 30, 2014
Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T Introduction In the case of The Commissioner Of Income Tax - I Chennai v. Shri. T. Perumal...
Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court

Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court

Date: Oct 11, 2014
Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court Introduction The case of R. Ramaraj v. The Registrar General, High Court Of...
Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226

Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226

Date: Oct 9, 2014
Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226 Introduction The case of Bharat Bhogilal Patel v. Union Of India adjudicated by the Madras High...
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