Erode Yarn Stores v. The State Of Madras: Clarifying Revision Jurisdiction under Section 34 Introduction Erode Yarn Stores v. The State Of Madras is a pivotal judgment delivered by the Madras High...
Inclusion of Sugar Candy within 'Sugar' for Sales Tax Exemption: Vasantha & Co. v. The State Of Madras Introduction Vasantha & Co. v. The State Of Madras By The Joint Commercial Tax Officer,...
Accrual of Salary and Limitation Period in Invalid Dismissal Cases: Insights from State Of Madras v. A.V. Anantharaman 1. Introduction State Of Madras v. A.V. Anantharaman is a landmark judgment...
Madras High Court Establishes Distinction Between Lease of Land and Usufruct of Trees in Agricultural Tenancy Introduction The case of A. Govindaswami Vanniar v. Smt. S. Mahalakshmi Ammal And Others,...
Enforceability of Unfiled Arbitration Awards: Insights from O. Mohamed Yusuf Levai Saheb v. S. Hajee Mohammed Hussain Rowther Introduction The case of O. Mohamed Yusuf Levai Saheb v. S. Hajee...
Kaka Mohamed Ghouse Sahib v. The United Commercial Syndicate: Prioritization of Government Claims in Security Bonds Introduction The case of Kaka Mohamed Ghouse Sahib and Co., Madras v. The United...
Criteria for Bad Debts Deduction: Insights from Devi Films Ltd. v. Commissioner of Income-Tax Introduction The case of Devi Films Ltd. v. Commissioner of Income-Tax, adjudicated by the Madras High...
Regular Assessment Defined under Section 34: Application of Penal Interest under Section 18A Introduction The case of K. Gopalaswami Mudaliar v. Fifth Additional Income-Tax Officer, Coimbatore, And...
Extending Probate Proceedings: Legatees' Right to Continue After Executor's Death Introduction The case of Govind M. Asrani v. Jairam Asrani And Another adjudicated by the Madras High Court on March...
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 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 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 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 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. 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, 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. Introduction The case of Commissioner Of Income-Tax,...
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,...
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 Introduction The case of Sree Siddhi Budhi Vinayakar Sree Sundareswaraa Devasthanam v. S.V....