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  • Commentaries
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Madras High Court Case Commentaries

M.A Abdul Malick Saheb v. T.P Muhammad Yousuf Sahib: Establishing Strict Scrutiny on Undue Influence in Familial Property Transactions

M.A Abdul Malick Saheb v. T.P Muhammad Yousuf Sahib: Establishing Strict Scrutiny on Undue Influence in Familial Property Transactions

Date: Mar 22, 1960
M.A Abdul Malick Saheb v. T.P Muhammad Yousuf Sahib: Establishing Strict Scrutiny on Undue Influence in Familial Property Transactions Introduction The case of M.A Abdul Malick Saheb v. T.P Muhammad...
A.Gajapathi Naidu v. Commissioner Of Income-Tax: Reopening of Closed Accounts for Trade Debts

A.Gajapathi Naidu v. Commissioner Of Income-Tax: Reopening of Closed Accounts for Trade Debts

Date: Mar 16, 1960
A.Gajapathi Naidu v. Commissioner Of Income-Tax: Reopening of Closed Accounts for Trade Debts Introduction The case A.Gajapathi Naidu v. Commissioner Of Income-Tax was adjudicated by the Madras High...
Sea Customs Act Section 167(81) Applies to Foreign Exchange Regulation Offenses: A.M.S Mohammed Kasim v. Assistant Collector

Sea Customs Act Section 167(81) Applies to Foreign Exchange Regulation Offenses: A.M.S Mohammed Kasim v. Assistant Collector

Date: Mar 15, 1960
Sea Customs Act Section 167(81) Applies to Foreign Exchange Regulation Offenses: A.M.S Mohammed Kasim v. Assistant Collector Introduction The case of A.M.S Mohammed Kasim v. The Assistant Collector...
Ajax Products Ltd. v. Commissioner Of Income-Tax: Defining 'Adventure in the Nature of Trade'

Ajax Products Ltd. v. Commissioner Of Income-Tax: Defining 'Adventure in the Nature of Trade'

Date: Mar 8, 1960
Ajax Products Ltd. v. Commissioner Of Income-Tax: Defining 'Adventure in the Nature of Trade' Introduction The case of Ajax Products Ltd. v. Commissioner Of Income-Tax, Madras High Court adjudicated...
R.K Murthi v. Commissioner Of Income-Tax: Clarifying Transfer of Assets to Spouse under Section 16(3) of the Income-Tax Act

R.K Murthi v. Commissioner Of Income-Tax: Clarifying Transfer of Assets to Spouse under Section 16(3) of the Income-Tax Act

Date: Mar 3, 1960
R.K Murthi v. Commissioner Of Income-Tax: Clarifying Transfer of Assets to Spouse under Section 16(3) of the Income-Tax Act Introduction The case of R.K Murthi (Deceased) v. Commissioner Of...
Successor Liability in Income-Tax Assessment: Insights from Commissioner Of Income-Tax, Madras/Bombay v. Express Newspapers Ltd.

Successor Liability in Income-Tax Assessment: Insights from Commissioner Of Income-Tax, Madras/Bombay v. Express Newspapers Ltd.

Date: Mar 2, 1960
Successor Liability in Income-Tax Assessment: Insights from Commissioner Of Income-Tax, Madras/Bombay v. Express Newspapers Ltd. Introduction The case of Commissioner Of Income-Tax, Madras/Bombay v....
Apportionment of Profits in Income Tax Cases: Insights from Annamalais Timber Trust v. Commissioner Of Income-Tax, Madras

Apportionment of Profits in Income Tax Cases: Insights from Annamalais Timber Trust v. Commissioner Of Income-Tax, Madras

Date: Feb 25, 1960
Apportionment of Profits in Income Tax Cases: Insights from Annamalais Timber Trust v. Commissioner Of Income-Tax, Madras Introduction The case of Annamalais Timber Trust and Co. v. Commissioner Of...
Insurer’s Liability to Third Parties Not Affected by Transfer of Vehicle Ownership Under Compulsory Motor Insurance Laws

Insurer’s Liability to Third Parties Not Affected by Transfer of Vehicle Ownership Under Compulsory Motor Insurance Laws

Date: Feb 19, 1960
Insurer’s Liability to Third Parties Not Affected by Transfer of Vehicle Ownership Under Compulsory Motor Insurance Laws Introduction The case of The Madras Motor Insurance Co., Ltd., Madras v....
Exemption of Casual and Non-Recurring Income from Horse Racing under Section 4(3)(vii): Syed Usman Sahib v. Commissioner of Income-Tax

Exemption of Casual and Non-Recurring Income from Horse Racing under Section 4(3)(vii): Syed Usman Sahib v. Commissioner of Income-Tax

Date: Feb 17, 1960
Exemption of Casual and Non-Recurring Income from Horse Racing under Section 4(3)(vii): Syed Usman Sahib v. Commissioner of Income-Tax Introduction The case of Janab A. Syed Jalal Sahib (Deceased) By...
Madras High Court Upholds Strict Confidentiality of Deceased's Income-Tax Records Among Multiple Legal Representatives

Madras High Court Upholds Strict Confidentiality of Deceased's Income-Tax Records Among Multiple Legal Representatives

Date: Jan 7, 1960
Madras High Court Upholds Strict Confidentiality of Deceased's Income-Tax Records Among Multiple Legal Representatives Introduction The case of Muniayammal, Proprietrix Sarojini Bus Service,...
Establishing the Validity of Settlement Deeds under Mohammedan Law: Insights from Kairum Bi v. Mariam Bi

Establishing the Validity of Settlement Deeds under Mohammedan Law: Insights from Kairum Bi v. Mariam Bi

Date: Dec 17, 1959
Establishing the Validity of Settlement Deeds under Mohammedan Law: Insights from Kairum Bi v. Mariam Bi Introduction The case of Kairum Bi v. Mariam Bi, adjudicated by the Madras High Court on...
Sri Ramanasramam v. The Commissioner for Hindu Religious and Charitable Endowments: Defining Public Religious Trusts in Hindu Law

Sri Ramanasramam v. The Commissioner for Hindu Religious and Charitable Endowments: Defining Public Religious Trusts in Hindu Law

Date: Dec 13, 1959
Sri Ramanasramam v. The Commissioner for Hindu Religious and Charitable Endowments: Defining Public Religious Trusts in Hindu Law Introduction The case of Sri Ramanasramam By Its Secretary G....
Defining Sale in Service Contracts: Insights from Messrs. United Bleachers Ltd. v. State Of Madras

Defining Sale in Service Contracts: Insights from Messrs. United Bleachers Ltd. v. State Of Madras

Date: Dec 8, 1959
Defining Sale in Service Contracts: Insights from Messrs. United Bleachers Ltd. v. State Of Madras Introduction The case of Messrs. United Bleachers Ltd. v. State Of Madras adjudicated by the Madras...
Protecting Lessee's Quiet Enjoyment: Unauthorized Rent Collection and Suspension of Rent Obligations under the Transfer of Property Act

Protecting Lessee's Quiet Enjoyment: Unauthorized Rent Collection and Suspension of Rent Obligations under the Transfer of Property Act

Date: Dec 4, 1959
Protecting Lessee's Quiet Enjoyment: Unauthorized Rent Collection and Suspension of Rent Obligations under the Transfer of Property Act Introduction The case of B. Ahmed Maracair v. Muthuvalliappa...
Jurisdictional Boundaries in Appellate Tribunal Assessments: Insights from M.R.M. Periannan Chettiar v. Commissioner Of Income-Tax

Jurisdictional Boundaries in Appellate Tribunal Assessments: Insights from M.R.M. Periannan Chettiar v. Commissioner Of Income-Tax

Date: Nov 25, 1959
Jurisdictional Boundaries in Appellate Tribunal Assessments: Insights from M.R.M. Periannan Chettiar v. Commissioner Of Income-Tax Introduction M.R.M. Periannan Chettiar v. Commissioner Of Income-Tax...
Flexibility in Contractual Shipping Terms Affirmed: Soundararajan And Co. Ltd. v. K.P.A.T. Annamalai Nadar

Flexibility in Contractual Shipping Terms Affirmed: Soundararajan And Co. Ltd. v. K.P.A.T. Annamalai Nadar

Date: Nov 19, 1959
Flexibility in Contractual Shipping Terms Affirmed: Soundararajan And Co. Ltd. v. K.P.A.T. Annamalai Nadar Introduction The case of Soundararajan And Co. Ltd. v. K.P.A.T. Annamalai Nadar adjudicated...
Implied Conditions of Sale under the Sale of Goods Act: Sorabji Hormusha Joshi And Co. v. V.M. Ismail

Implied Conditions of Sale under the Sale of Goods Act: Sorabji Hormusha Joshi And Co. v. V.M. Ismail

Date: Nov 19, 1959
Implied Conditions of Sale under the Sale of Goods Act: Sorabji Hormusha Joshi And Co. v. V.M. Ismail Introduction The case of Sorabji Hormusha Joshi And Co. v. V.M. Ismail, decided by the Madras...
Presumption of Foreign Citizenship through Passport Validity under Indian Citizenship Act: T.E. Mahomed Usman v. State of Madras (1959)

Presumption of Foreign Citizenship through Passport Validity under Indian Citizenship Act: T.E. Mahomed Usman v. State of Madras (1959)

Date: Nov 18, 1959
Presumption of Foreign Citizenship through Passport Validity under Indian Citizenship Act: T.E. Mahomed Usman v. State of Madras (1959) 1. Introduction The judgment in T.E. Mahomed Usman v. State of...
Expanding Depreciation Allowances for Integrated Machinery: Insights from Mir Mohd. Ali v. Commissioner Of Income Tax, Madras (1959)

Expanding Depreciation Allowances for Integrated Machinery: Insights from Mir Mohd. Ali v. Commissioner Of Income Tax, Madras (1959)

Date: Nov 17, 1959
Expanding Depreciation Allowances for Integrated Machinery: Insights from Mir Mohd. Ali v. Commissioner Of Income Tax, Madras (1959) Introduction The case of Mir Mohd. Ali, Bus Owner, Vellore v. The...
Resignation of a Director and Judicial Limitations: Insights from P.R.M Abdul Huq v. The Katpadi Industries Limited

Resignation of a Director and Judicial Limitations: Insights from P.R.M Abdul Huq v. The Katpadi Industries Limited

Date: Nov 12, 1959
Resignation of a Director and Judicial Limitations: Insights from P.R.M Abdul Huq v. The Katpadi Industries Limited Introduction The case of P.R.M Abdul Huq v. The Katpadi Industries Limited, And...
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