Strict Compliance with 'C' Form Requirements Essential for Concessional Tax Rates: Insights from The Deputy Commissioner Of Commercial Taxes v. M/S. Manohar Brothers Introduction The case of The...
Inclusion of Excise Duty in Turnover Assessment under the Central Sales Tax Act: S. Mariappa Nadar v. State Of Madras Introduction The case of S. Mariappa Nadar v. State Of Madras adjudicated by the...
Valid Recognition of Family Partition in Partnership Registration under Section 27 of Madras Agricultural Income-Tax Act: Aruna Group Estates Case Introduction The case of Aruna Group Of Estates,...
Taxability of Vocation Income under Section 4(3)(vii): Insights from C. Rajagopalachariar v. Commissioner Of Income-Tax Introduction The case of C. Rajagopalachariar v. Commissioner Of Income-Tax,...
Strict Compliance with Statutory Deadlines in Central Sales Tax Law: Insights from Deputy Commissioner v. Parekutti Hajee Sons Introduction The case of The Deputy Commissioner (Commercial Taxes),...
Landlord's Right to File Subsequent Eviction Petitions Under the Madras Buildings (Lease and Rent Control) Act Introduction The case of K. Perumal Chettiar v. V. Muthuswami, adjudicated by the Madras...
Deductibility of Legal Expenses in Corporate Litigation: Transport Co. (Private) Ltd. v. Commissioner Of Income-Tax, Madras Introduction The landmark case of Transport Co. (Private) Ltd. v....
Advocate General's Authority under Section 92 C.P.C.: Insights from Raju v. Advocate General, Madras High Court Introduction The case of Raju Alias Yahappan Servai And Another v. The Advocate...
Enhancement of Widows' Rights under Section 14 of the Hindu Succession Act, 1956: A Comprehensive Analysis Introduction The case of V. Sampathkumari, Minor By Next Friend And Husband C....
Appellate Authority and Grounds of Appeal in Best Judgment Assessments: Insights from M.M Muthuwappa v. Commissioner of Income Tax Introduction The case of M.M Muthuwappa v. The Commissioner Of...
Establishing Collective Support in Industrial Disputes: Insights from Visalakshi Mills, Ltd. v. Labour Court, Madurai Introduction The case of Visalakshi Mills, Ltd. v. Labour Court, Madurai, And...
Vesting of Estate in Trusts Despite Outstanding Debts: Madras High Court’s Ruling in Commissioner of Income-Tax v. Estate of T.P. Ramaswami Pillai Introduction The case of Commissioner of Income-Tax,...
Lakshminarayana Reddiar v. Singaravelu Naicker And Another: Limitation Period Commencement in Specific Performance of Contracts Introduction The case of Lakshminarayana Reddiar v. Singaravelu Naicker...
Res Judicata and Limitation: A Comprehensive Analysis of Soosai Anthony D'Costa Nicholas D'Costa Francis Roche v. Anthony Kurusri Roche Introduction The case of Soosai Anthony D'Costa Nicholas...
Limitation of High Courts' Writ Jurisdiction over Subordinate Civil Courts: Insights from Issaradas S. Lulla v. Smt. Hari And Others Introduction The case of Issaradas S. Lulla v. Smt. Hari And...
Limitations on Tax Assessments and Penalty Applicability: S. Santhosa Nadar vs First Additional Income-Tax Officer 1. Introduction The case of S. Santhosa Nadar v. First Additional Income-Tax...
Life Estate Limitation in Wills: Lakshmi Ammal v. Allauddin Sahib Introduction Lakshmi Ammal and Another v. Allauddin Sahib is a pivotal case adjudicated by the Madras High Court on September 1,...
Rebutting Presumptions of Consideration in Negotiable Instruments: Insights from Thirumalai Iyengar v. Subba Raja Introduction The case of Thirumalai Iyengar v. Subba Raja, adjudicated by the Madras...
Deductibility of Guarantee Losses in Freight Brokerage Business: K.S Janakiram v. Commissioner Of Income Tax Introduction The case of K.S Janakiram, Madras v. The Commissioner Of Income Tax, Madras...
Janab Abubucker Sait v. Commissioner Of Income-Tax: Taxability of Land Sale Profits as Business Income Introduction The case of Janab Abubucker Sait v. Commissioner Of Income-Tax, Madras adjudicated...