Distinguishing Dissolution and Reconstitution of Partnership Under Section 26A: Insights from Tyresoles (India) Calcutta v. Commissioner Of Income-Tax Introduction The landmark case of Tyresoles...
Legitimacy of Children in Void Marriages: Insights from Gowri Ammal v. Thulasi Ammal Introduction The case of Gowri Ammal And Another v. Thulasi Ammal (Minor) And Another, adjudicated by the Madras...
Liability of Retired Partners Without Public Notice: Analysis of The Central United Bank Ltd. v. B.A Venkatarama Naidu Introduction The case of The Central United Bank Ltd., Rajapalayam, Through Its...
Appealability of Alimony Orders Under Section 25 of the Hindu Marriage Act: A Comprehensive Analysis of D.S Seshadri v. Jayalakshmi Introduction The case D.S Seshadri v. Jayalakshmi adjudicated by...
Locus Standi of Interim Receivers to Set Aside Court Sale under Provincial Insolvency Act: Analysis of T.S Sailappan v. Subbiah Pillai Introduction The case of T.S Sailappan v. Subbiah Pillai And...
Muhammad Kaliba Rowther v. Muhammad Abdullah Rowther: Clarifying Limitation Period for Partition Suits by Alienees Introduction The case of Muhammad Kaliba Rowther v. Muhammad Abdullah Rowther was...
Infringement of Trade Marks Through Similarity in Classification: Parry And Co. Ltd. v. Perry And Co. Introduction The case of Parry And Co. Ltd. v. Perry And Co. adjudicated by the Madras High Court...
Maintainability of Applications for Future Mesne Profits in Partition Suits: Ponnuswami Udayar v. Santhappa Udayar Introduction The case of Ponnuswami Udayar and Another v. Santhappa Udayar and...
Employees Provident Funds Act: Prospective Application Affirmed in K.R Subbaier v. Regional Provident Fund Commissioner Introduction The case of K.R Subbaier v. The Regional Provident Fund...
Interpreting 'Set Up' Under Section 5(1)(xxi) of the Wealth Tax Act: Insights from Ramaraju Surgical Cotton Mills Ltd. v. Commissioner Of Wealth Tax Introduction Ramaraju Surgical Cotton Mills Ltd....
Recognition of Enforceable Tax Liabilities Under Mercantile Accounting: Pope The King Match Factory v. Commissioner Of Income-Tax Introduction The case of Pope The King Match Factory v. Commissioner...
Madras High Court Upholds Taxation of Shareholder Loans as Dividends under Section 12(1B) of the Income-tax Act Introduction The case of T. Sundaram Chettiar v. Commissioner Of Income-Tax, Madras,...
Distinction Between Industrial Undertaking and Ancillary Business Activities under Section 15C: Insights from Commissioner Of Income-Tax, Madras v. Standard Motor Products Of India Ltd. Introduction...
P. Arunachala Mudaliar v. Commissioner of Income-Tax: Landmark Ruling on Advance Tax Estimation and Penalty Imposition Introduction The case of P. Arunachala Mudaliar v. Commissioner of Income-Tax...
Reassessment of Hindu Undivided Family Income Under Section 34: Insights from Family Of V.A.M Sankaralinga Nadar v. Commissioner Of Income-Tax Introduction The case of Family Of V.A.M Sankaralinga...
Burden of Proof and Quantum in Penalty Proceedings: P.K Kalasami Nadar Case Analysis Introduction The case of P.K Kalasami Nadar v. Commissioner Of Income-Tax, Madras presents a pivotal examination...
Recognition of Constructive Gifts in Partnership Formation under section 26A of the Income-tax Act Introduction The case of P.A.C Ratnaswamy Nadar & Sons v. Commissioner Of Income-Tax, Madras...
Madras High Court Establishes Clarified Jurisdiction for Subordinate Judges in Probate Matters Introduction The case of R. Rama Subbarayalu Reddiar v. RengAmmal, adjudicated by the Madras High Court...
Madras High Court Upholds Goldsmith as Artisan: Tools Exempt from Attachment under CPC Section 60(1)(b) Introduction The case of T.R Punnavanam Pillai v. V. Muthuswami Achari, adjudicated by the...
Strict Compliance in Share Forfeiture: Public Passenger Service Ltd. v. M.A Khader Introduction The case of The Public Passenger Service Ltd. (Previously Named As The New India Newtone Transport Co.,...