Reclassification of Litigation Expenses as Revenue Expenditure: G. Veerappa Pillai Periyar v. Commissioner Of Income-Tax 1. Introduction The case of G. Veerappa Pillai Periyar v. Commissioner Of...
Estoppel in Educational Admissions: University of Madras v. Sundara Shetti And Others Introduction The Registrar, University Of Madras v. Sundara Shetti And Others is a landmark judgment delivered by...
Legal Precedent on Simultaneous Charges in Execution of Decree: V.S.V. Thangavelu Mudaliar v. G. Thirumalswami Mudaliar And Anr. Introduction The case of V.S.V. Thangavelu Mudaliar v. G....
Madras High Court Upholds Director Discretion in Share Transfer: E.M Muthappa Chettiar v. Salem Rajendra Mills Ltd. Introduction The case of E.M Muthappa Chettiar v. Salem Rajendra Mills Ltd. heard...
Establishing the Boundaries of Revisional Powers: State Of Madras v. Louis Dreyfus And Company Ltd. Introduction The case of State Of Madras v. Louis Dreyfus And Company Ltd., adjudicated by the...
Assessment of Concessional Sales to Connected Parties: Ramalinga Choodambikai Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Ramalinga Choodambikai Mills Ltd. v. Commissioner Of...
Newton Studios Ltd. v. Commissioner of Income Tax: Affirming Deductibility of Remuneration Under Section 10(2)(xv) Introduction The case of Newton Studios Ltd. v. Commissioner of Income Tax...
Limits of Joint Family Property Acquisition Under Mitakshara Law: Insights from Sivaramakrishnan v. Kaveri Ammal And Others Introduction The case of Sivaramakrishnan v. Kaveri Ammal And Others...
Clarification on 'Sale in the Course of Export' under Article 286(1)(b) – Gandhi Sons Ltd. v. State Of Madras Introduction In the landmark case of Messrs. Gandhi Sons Ltd. v. State Of Madras (1955),...
Implied Dedication of Temples: V. Mahadeva Gurukkal v. Commissioner of Hindu Religious Endowments Introduction The case of V. Mahadeva Gurukkal v. The Commissioner To The Board Of Hindu Religious...
Rangayyan v. Innasimuthu Mudali: Adverse Possession and Boundary Recitals under Evidence Act Introduction The case of Rangayyan And Another v. Innasimuthu Mudali And Others adjudicated by the Madras...
Single Point Taxation for Licensed Tanners: An Analysis of Hajee Abdul Shukoor And Co. v. State Of Madras Introduction The case of Hajee Abdul Shukoor And Co. v. State Of Madras adjudicated by the...
Substitution of Legal Representatives in Suits Against Deceased: Insights from Kannangara Ismail v. Palayat Kappadakkal Pavu Amma And Others Introduction The case of Kannangara Ismail v. Palayat...
A. Batcha Saheb v. Nariman K. Irani And Another: Reinforcing Agriculturists' Protections Under Section 69 of the Transfer of Property Act Introduction The case of A. Batcha Saheb v. Nariman K. Irani...
Annamalai Mudaliar And Bros. v. Regional Provident Fund Commissioner: Defining "Employment" under the Employees Provident Fund Act, 1952 Introduction The case of Annamalai Mudaliar And Bros. v....
Madras High Court Clarifies 'Act of God' and Limits Carriage of Goods by Sea Act in Maritime Transport Liability Introduction The case of Province (State) Of Madras v. I. S. & C. Machado adjudicated...
Madras High Court Validates Taxation on Untanned Hides and Skins, Overruling State of Madras v. Rallis (India) Ltd. Introduction The case of State of Madras v. Messrs. K.H. Chambers Ltd. heard by the...
Madras High Court Establishes Strict Criteria for Receiver Appointments in T. Krishnaswamy Chetty v. C. Thangavelu Chetty 1. Introduction The case of T. Krishnaswamy Chetty v. C. Thangavelu Chetty...
Limits on Revisional Powers of Revenue Boards: K. Nagarathnammal v. S. Ibrahim Saheb And Another Introduction The case of K. Nagarathnammal v. S. Ibrahim Saheb And Another, adjudicated by the Madras...
Establishing Copyright Infringement in Dictionary Compilations: V. Govindan v. E.M Gopalakrishna Kone Introduction The case of V. Govindan v. E.M Gopalakrishna Kone adjudicated by the Madras High...