Exclusivity of Beneficiaries in Hindu Public Charitable Endowments: Insights from The State Of Madras v. Urumu Seshachalam Chettiar Charities Introduction The case of The State Of Madras, By The...
Presumption of Due Execution of Wills under Section 90 Confirmed in Dhanapal Chettiar v. Govindaraja Chetty Introduction The case of Dhanapal Chettiar and Others v. Govindaraja Chetty and Others...
Affirmation of the Constitutionality of Fictitious Dividend Tax Provisions in Controlled Companies K.M.S Lakshmana Aiyar v. The Additional Income-Tax Officer, Special Circle, Madras Court: Madras...
Effect of Tenant's Attornment on Existing Eviction Orders: Munavar Basha and Another v. V. Narayanan and Another Introduction The case of Munavar Basha and Another v. V. Narayanan and Another...
Privileged Self-Defense: Insights from Vadilal Panchal v. Dattatraya Dulaji Ghadigaonkar And Another Introduction The case of Vadilal Panchal v. Dattatraya Dulaji Ghadigaonkar And Another adjudicated...
Upheld Equality: Section 27 of the Indian Evidence Act in The State Of Uttar Pradesh v. Deoman Upadhyaya Introduction The case of The State Of Uttar Pradesh v. Deoman Upadhyaya is a landmark judgment...
Limits on Gifting Joint Family Property to Second Wives: Sivagnana Thevar v. Udayar Thevar Introduction Sivagnana Thevar v. Udayar Thevar is a landmark judgment delivered by the Madras High Court on...
Restricting Appellate Tribunal’s Authority in Altering Tax Assessment Mode: Analysis of Umayal Achi v. Commissioner Of Income Tax Introduction The case of Messrs. V. Ramaswamy Iyengar And K.R...
Clarification on Artistic Copyright and Printer Liability in Associated Publishers (Madras) Ltd. v. K. Bashyam Introduction The case of Associated Publishers (Madras) Ltd. v. K. Bashyam Alias Arya...
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...