C. Lakshmiah Reddiar v. The Sri Perumbadur Taluk Co-Operative Marketing Society Ltd.: Upholding Principles of Natural Justice in Internal Society Elections Introduction The case of C. Lakshmiah...
Clarification on Concealment and False Furnishing under Section 28(1)(c) Sivagaminatha Moopanar & Sons v. Commissioner Of Income-Tax, Madras (1961) 1. Introduction In the landmark case of...
Clarifying the Definition of Retrenchment: P.S Desikachari v. The Proprietors of Associated Publishers Introduction The case of P.S Desikachari And Others v. The Proprietors Of Messrs. Associated...
Restricting Re-appropriation of Interest Payments under Section 13 of the Madras Agriculturists Relief Act: Landmark Decision in Chellammal v. Abdul Gaffoor Sahib Introduction The case of Chellammal...
R. Shanmugha Rajeshwara Sethupathi v. The First Additional Income Tax Officer: Capital vs. Income Classification of Interim Payments Introduction The case of R. Shanmugha Rajeshwara Sethupathi v. The...
Interpretation of Section 34(1) in Income-Tax Assessment Proceedings: The Precedent Set by M. Ct. Muthuraman v. Commissioner of Income-Tax, Madras Introduction The case of M. Ct. Muthuraman v....
Madras High Court Establishes Precedent on Stamp Duty Assessment for Multifaceted Legal Instruments Introduction The case of Board Of Revenue, Madras Chief Controlling Revenue Authority, Madras v. N....
Association of Persons in Income Tax Assessments: Insights from M.M. Ipoh v. Commissioner Of Income-Tax, Madras (1961) Introduction The case of M.M. Ipoh v. Commissioner Of Income-Tax, Madras...
Madras High Court Establishes Clear Distinction Between Premium and Refundable Deposits in Lease Agreements Introduction The case of A. Abdul Rahim v. State (Accommodation Deputy Tahsildar)...
Prioritization of Crown Debts in Receiver Collections: Insights from Collector Of Tiruchirapalli v. The Trinity Bank Ltd. Introduction In the case of The Collector Of Tiruchirapalli v. The Trinity...
Adaptation of Accounting Methods Under Section 13: Insights from Indo-Commercial Bank Ltd. v. Commissioner Of Income-Tax, Madras Introduction The case of Indo-Commercial Bank Ltd. v. Commissioner Of...
Transfer of Promissory Notes in Joint Family Partition: Operation of Law Suffices Introduction The case of Muthuveiran Chetty v. Govindan Chetty, adjudicated by the Madras High Court on February 24,...
S. Santosha Nadar v. First Additional Income-Tax Officer: Establishing Limits on Assessment Proceedings Introduction S. Santosha Nadar v. First Additional Income-Tax Officer, Tuticorin, And Another...
Establishing the Necessity of Proving Waiver under Article 75 of the Limitation Act: Insights from M. Thirumalachariar v. S.P Varadappa Chettiar Introduction The case of M. Thirumalachariar v. S.P...
Tax Deductibility of Bonus Payments by Successor Companies: Associated Printers (Madras) Private Ltd. v. Commissioner of Income-Tax Introduction The case of Associated Printers (Madras) Private Ltd....
P.S. Tirumalai Iyengar v. Official Liquidator: Clarifying Limitation Periods in Managing Agency Remunerations Introduction The case of P.S. Tirumalai Iyengar v. Official Liquidator, Srinivasa Mills...
Establishment of Contractual Liability of Common Carriers for Non-Delivery of Goods: P.K Kalasami Nadar v. K. Ponnuswami Mudaliar and Others Introduction The case of P.K Kalasami Nadar, Carrying On...
Madras High Court Upholds Reliability of Assessee’s Accounts in Chlorate Consumption Assessment Introduction The case of C. Arumugaswami Nadar v. Commissioner Of Income-Tax, Madras, adjudicated by...
Madras High Court Clarifies Applicability of Section 18-A(6) on Re-Assessed Tax under Section 34 Introduction The case of M. Rm. M. M. N. Natarajan Chettiar v. The Income Tax Officer heard by the...
Ratnamala v. State (1961): Distinguishing Brothel Suppression from Individual Prostitution Offences 1. Introduction Ratnamala v. State is a landmark judgment delivered by the Madras High Court on...