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Madras High Court Upholds Strict Definition of 'Sale of Goods' Excluding 'Works Contracts' Under General Sales Tax Act Introduction The case of Messrs. Gannon Dunkirley & Co. (Madras) Ltd. v. The...
Admissibility of Additional Evidence in Second Appeals: Insights from P.V Subba Raja v. S.S Narayana Raja And Others Introduction The case of P.V Subba Raja v. S.S Narayana Raja And Others,...
Authority of Small Cause Courts to Enforce Vacant Possession: K. Arumugham Naicker v. Sri Tiruvalluva Nainar Temple Introduction The case of K. Arumugham Naicker And Another v. Sri Tiruvalluva Nainar...
B.M Amina Umma v. Income-Tax Officer, Kozhikode: Upholding Legislative Authority in Taxation of Minor's Income under Income-tax Act Introduction The case B.M Amina Umma v. Income-Tax Officer,...
Affirming Ryots' Permanent Occupancy Rights in Estate Lands under the Madras Estates Land Act Introduction The case of M.O Abdul Rahim Rowther And Others v. Swaminatha Odayar And Others adjudicated...
Establishing the Validity of Section 34 Assessments and Rule 6-B Cancellations: A Commentary on Y. Narayana Chetty And Others v. The Income-Tax Officer, Nellore Introduction The case of Y. Narayana...
Joint and Several Liability of Partners Post-Dissolution in Excess Profits Tax Assessments Introduction The case of A.G Pandu Rao And Another v. Collector Of Madras And Another adjudicated by the...
Sale Without Proper Proclamation is Void: Analyzing Srikakula Chinna Venkatanarayana v. Pannapati Elias Introduction The case of Srikakula Chinna Venkatanarayana And Others v. Pannapati Elias...
Limitation on Execution of Decrees Against Sons' Shares Post Partition in Hindu Joint Families: Katragadda China Ramayya v. Chiruvella Venkamraju Disclaimer: This commentary is intended for...
Abdul Hameed Sait v. Provident Investment Company Ltd. Affirming the Supremacy of Muslim Personal Law Over Joint Hindu Family Law in Mortgage Decrees for Cutchi Memon Families Introduction The case...
Net Profit Calculation for Commission Deductions: Insights from N.M. Rayaloo Iyer And Sons v. Commissioner Of Income Tax Introduction The case of N.M. Rayaloo Iyer And Sons v. Commissioner Of Income...
Valid Delivery of Possession Under Order 21 Rule 96 Despite Judgment-Debtor’s Death: Pethaperumal Ambalam v. Chidambaram Chettiar Introduction The case of Pethaperumal Ambalam v. Chidambaram...
R.M Seshadri v. Commissioner of Income-Tax: Affirming Legislative Authority to Levy Appeal Fees Introduction The case of R.M Seshadri v. Second Additional Income-Tax Officer, Salaries Circle, Madras...
Secured Creditors and Winding Up: Insights from Karnatak Vegetable Oils v. Madras Industrial Investment Corporation Introduction The case of The Karnatak Vegetable Oils and Refineries Ltd. v. The...
Venukuri Krishna Reddi v. Kota Ramireddi: A Landmark Decision on Reversioners' Rights and Appellate Proceedings Introduction The case of Venukuri Krishna Reddi And Another v. Kota Ramireddi And...
Res Judicata and the Exclusive Jurisdiction of Revenue Courts: Insights from Sri Pollapalli Venkatarama Rao v. Musunuru Venkayya Introduction The case of Sri Pollapalli Venkatarama Rao And Others v....
High Courts' Revisional Jurisdiction Over Tribunals under Article 227: Insights from Gangalakurthi Pattisam Introduction The landmark case of Gangalakurthi Pattisam adjudicated by the Madras High...
Globe Theatres Ltd. v. State of Madras: Upholding Conditional Exemption Powers under Art. 14 Introduction The case of Globe Theatres Ltd. v. State of Madras adjudicated by the Madras High Court on...
Illegality of Partnerships Violating Licensing Conditions: Insights from K. Viswanathan v. Namakchand Gupta and Another Introduction The case of K. Viswanathan v. Namakchand Gupta and Another...
Non-Repudiation of Industrial Disputes Act by Minimum Wages Act: Madras High Court’s Landmark Judgment 1. Introduction The case of South India Estate Labour Relations Organisation By Its Secretary,...