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Madras High Court Case Commentaries

Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains

Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains

Date: Nov 26, 2014
Madras High Court Establishes Allotment Date as Acquisition Date for Capital Gains Introduction The case of Commissioner Of Income Tax Salary Circle, Chennai v. Sri. S.R Jeyashankar (No. 19/13)...
Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT

Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT

Date: Nov 12, 2014
Assessment of Rental Income under Income from House Property: Keyaram Hotels P. Ltd. vs. DCIT Introduction The case of M/S. Keyaram Hotels P. Ltd. v. The Deputy Commissioner Of Income Tax was...
Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings

Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings

Date: Nov 12, 2014
Madras High Court Upholds Jurisdictional Boundaries in SARFAESI Act Proceedings Introduction In the case of M/S. Simon'S Foot Wear Pvt. Ltd. Rep. By Its Managing Director Arul Neri Selvan No. 6, 15Th...
Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act

Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act

Date: Nov 7, 2014
Infiniti Wholesale Limited v. Assistant Commissioner (Ct): Clarifying Input Tax Credit Reversal Under Tamil Nadu VAT Act Introduction The case of Infiniti Wholesale Limited v. Assistant Commissioner...
Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments

Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments

Date: Nov 4, 2014
Madras High Court Establishes Liability Parameters for Power of Attorney Holders in Capital Gains Tax Assessments Introduction The case of The Commissioner Of Income Tax Chennai vs. Shri C....
Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T

Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T

Date: Oct 30, 2014
Madras High Court Establishes Reasonable Cause Exception for Cash Transactions Under Sections 269SS and 269T Introduction In the case of The Commissioner Of Income Tax - I Chennai v. Shri. T. Perumal...
Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court

Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court

Date: Oct 11, 2014
Ensuring Seniority-Based Pay in Judicial Promotions: Insights from R. Ramaraj v. Registrar General, Madras High Court Introduction The case of R. Ramaraj v. The Registrar General, High Court Of...
Mandate for Provisional Clearance of Restricted Second-Hand Electronics: City Office Equipments v. Commissioner of Customs

Mandate for Provisional Clearance of Restricted Second-Hand Electronics: City Office Equipments v. Commissioner of Customs

Date: Oct 9, 2014
Mandate for Provisional Clearance of Restricted Second-Hand Electronics: City Office Equipments v. Commissioner of Customs 1. Introduction In the case of City Office Equipments v. The Commissioner Of...
Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226

Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226

Date: Oct 9, 2014
Madras High Court Upholds Doctrine of Forum Conveniens in Territorial Jurisdiction under Article 226 Introduction The case of Bharat Bhogilal Patel v. Union Of India adjudicated by the Madras High...
Venkatesh Kandasamy v. Government of India: Refined Standards for Passport Reissuance Amidst Pending Criminal Proceedings

Venkatesh Kandasamy v. Government of India: Refined Standards for Passport Reissuance Amidst Pending Criminal Proceedings

Date: Oct 9, 2014
Venkatesh Kandasamy v. Government of India: Refined Standards for Passport Reissuance Amidst Pending Criminal Proceedings Introduction The case of Venkatesh Kandasamy v. Government of India, Ministry...
Madras High Court Reinforces Teacher Eligibility Standards Under RTE Act

Madras High Court Reinforces Teacher Eligibility Standards Under RTE Act

Date: Sep 26, 2014
Madras High Court Reinforces Teacher Eligibility Standards Under RTE Act Introduction The case of S. Vincent Petitioner v. State Of Tamil Nadu interrogates the State Government's attempt to relax the...
Renewal of Municipal Licenses and Fair Auction Procedures: Analysis of C. Vinoba v. V. Murugesan

Renewal of Municipal Licenses and Fair Auction Procedures: Analysis of C. Vinoba v. V. Murugesan

Date: Sep 25, 2014
Renewal of Municipal Licenses and Fair Auction Procedures: Analysis of C. Vinoba v. V. Murugesan Introduction The case of C. Vinoba v. V. Murugesan adjudicated by the Madras High Court on September...
Eligibility for Third Incentive Increment for B.T. Assistants: Director Of School Education v. Balasoundari

Eligibility for Third Incentive Increment for B.T. Assistants: Director Of School Education v. Balasoundari

Date: Sep 19, 2014
Eligibility for Third Incentive Increment for B.T. Assistants: Director Of School Education v. N. Balasoundari Introduction The case of Director Of School Education v. N. Balasoundari adjudicated by...
Ramco Cements Limited v. Income Tax: Affirming Appellate Authority's Discretion on Additional Grounds

Ramco Cements Limited v. Income Tax: Affirming Appellate Authority's Discretion on Additional Grounds

Date: Sep 18, 2014
Ramco Cements Limited v. Income Tax: Affirming Appellate Authority's Discretion on Additional Grounds Introduction The case of Ramco Cements Limited v. Income Tax adjudicated by the Madras High Court...
Madras High Court Upholds Section 54EC Exemption for Investments Across Financial Years Within Six Months

Madras High Court Upholds Section 54EC Exemption for Investments Across Financial Years Within Six Months

Date: Sep 16, 2014
Madras High Court Upholds Section 54EC Exemption for Investments Across Financial Years Within Six Months Introduction In the case of Commissioner Of Income-Tax v. C. Jaichander, the Madras High...
Arockia Jeyabalan v. The Regional Passport Officer: Landmark Ruling on Passport Impounding Procedures

Arockia Jeyabalan v. The Regional Passport Officer: Landmark Ruling on Passport Impounding Procedures

Date: Sep 16, 2014
Arockia Jeyabalan v. The Regional Passport Officer: Landmark Ruling on Passport Impounding Procedures Introduction The case of Arockia Jeyabalan v. The Regional Passport Officer, Mount Road, Chennai...
Judicial Modification of Arbitration Awards in Light of Public Policy: Insights from Gayatri Balaswamy v. ISG Novasoft Technologies Ltd.

Judicial Modification of Arbitration Awards in Light of Public Policy: Insights from Gayatri Balaswamy v. ISG Novasoft Technologies Ltd.

Date: Sep 3, 2014
Judicial Modification of Arbitration Awards in Light of Public Policy: Insights from Gayatri Balaswamy v. ISG Novasoft Technologies Ltd. Introduction The case of Gayatri Balaswamy v. ISG Novasoft...
Classification of Network Devices as Computer Peripherals under the TNVAT Act: The 'Router' Case

Classification of Network Devices as Computer Peripherals under the TNVAT Act: The 'Router' Case

Date: Sep 2, 2014
Classification of Network Devices as Computer Peripherals under the TNVAT Act: The 'Router' Case Introduction The case of State Of Tamil Nadu v. CMC Limited adjudicated by the Madras High Court on...
Strict Enforcement of 90-Day Timeframe in Customs House Agent License Revocation: M/S. A.M Ahamed & Co. v. Commissioner of Customs

Strict Enforcement of 90-Day Timeframe in Customs House Agent License Revocation: M/S. A.M Ahamed & Co. v. Commissioner of Customs

Date: Aug 20, 2014
Strict Enforcement of 90-Day Timeframe in Customs House Agent License Revocation: M/S. A.M Ahamed & Co. v. Commissioner of Customs Introduction The case of M/S. A.M Ahamed & Co. vs. The Commissioner...
Madras High Court Establishes Multiple Flats as a Single Residential Unit under Section 54F

Madras High Court Establishes Multiple Flats as a Single Residential Unit under Section 54F

Date: Aug 19, 2014
Madras High Court Establishes Multiple Flats as a Single Residential Unit under Section 54F 1. Introduction The case of Commissioner Of Income Tax Coimbatore v. Smt. V.R Karpagam adjudicated by the...
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