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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 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 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' 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 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. 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 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 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 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 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 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 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 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 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 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 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 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) 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) 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 Introduction The case of P.R.M Abdul Huq v. The Katpadi Industries Limited, And...