Madras High Court Case Commentaries

Mandating Multiplier Over Split Multiplier in Compensation Valuation: Madras High Court in Oriental Insurance v. Venkateswari

Date: Dec 8, 2016

Mandating Multiplier Over Split Multiplier in Compensation Valuation: Madras High Court in Oriental Insurance v. Venkateswari Introduction The legal landscape surrounding motor accident claims...

Rajammal & Another v. M. Senbagam: Re-evaluating Section 92 of the Indian Evidence Act and Specific Performance Requirements

Date: Nov 12, 2016

Rajammal & Another v. M. Senbagam: Re-evaluating Section 92 of the Indian Evidence Act and Specific Performance Requirements 1. Introduction The case of Rajammal & Another v. M. Senbagam, adjudicated...

Mandate for Advocate Commissioner Appointment in Property Boundary Disputes: Insights from B. Amutha v. Anandhi Sankara Narayanan

Date: Nov 8, 2016

Mandate for Advocate Commissioner Appointment in Property Boundary Disputes: Insights from B. Amutha v. Anandhi Sankara Narayanan Introduction The case of B. Amutha v. Anandhi Sankara Narayanan,...

Madras High Court Upholds Exclusive Jurisdiction of RDDB Act Over Civil Suits in OSA. Both Osas Judgment

Date: Sep 29, 2016

Madras High Court Upholds Exclusive Jurisdiction of RDDB Act Over Civil Suits in OSA. Both Osas Judgment Introduction The case of M/S. Cambridge Solutions Limited, Bangalore vs. Global Software...

Exhaustion of Alternative Remedies Under Cr.P.C Before Invoking Section 482: Madras High Court's Landmark Judgment

Date: Sep 28, 2016

Exhaustion of Alternative Remedies Under Cr.P.C Before Invoking Section 482: Madras High Court's Landmark Judgment Introduction The case of Sugesan Transport Pvt. Ltd. v. Assistant Commissioner Of...

Madras High Court Affirms Minority Institutions' Exemption from RTE Act 2009 and Related Government Orders

Date: Sep 23, 2016

Madras High Court Affirms Minority Institutions' Exemption from RTE Act 2009 and Related Government Orders Introduction In the case of A. Firdose Begum Petitioner v. The Secretary To Government,...

Madras High Court Upholds Agricultural Land Exemption from Capital Gains Tax: A Comprehensive Analysis

Date: Sep 2, 2016

Madras High Court Upholds Agricultural Land Exemption from Capital Gains Tax: A Comprehensive Analysis Introduction The case of The Principal Commissioner Of Income Tax 4, Chennai v. M/S. Mansi...

The Tamil Nadu High Court's Landmark Ruling on RTE Act Applicability in Minority Educational Institutions

Date: Aug 25, 2016

The Tamil Nadu High Court's Landmark Ruling on RTE Act Applicability in Minority Educational Institutions Introduction The case titled The Secretary To Government, Government Of Tamil Nadu, Education...

Madras High Court Upholds Statutory Remedies under Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959

Date: Aug 23, 2016

Madras High Court Upholds Statutory Remedies under Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 Introduction The case of Palanichamy Petitioner v. The Commissioner, Hindu Religious...

Madras High Court Confirms Eligibility of Primary Agricultural Co-operative Credit Societies for Section 80P Deductions: Distinguishing from Co-operative Banks

Date: Aug 11, 2016

Madras High Court Confirms Eligibility of Primary Agricultural Co-operative Credit Societies for Section 80P Deductions: Distinguishing from Co-operative Banks Introduction The case of The...

High Court Establishes Strict Criteria for Surcharge Liability under TN Co-operative Societies Act

Date: Aug 6, 2016

High Court Establishes Strict Criteria for Surcharge Liability under TN Co-operative Societies Act Introduction The case of S. Ramadevi v. Special Officer, Ambur Co-Operative Sugar Mills adjudicated...

Eligibility of Primary Agricultural Credit Societies for Section 80P Deductions: Insights from Commissioner Of Income Tax v. Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd.

Date: Aug 3, 2016

Eligibility of Primary Agricultural Credit Societies for Section 80P Deductions: Insights from Commissioner Of Income Tax v. Tiruchengode Agricultural Producers Cooperative Marketing Society Ltd....

Reaffirmation on Reliance on Statements without Corroborative Evidence in Tax Assessments: Commissioner of Income Tax v. S. Jayalakshmi Ammal

Date: Aug 2, 2016

Reaffirmation on Reliance on Statements without Corroborative Evidence in Tax Assessments Commissioner of Income Tax v. S. Jayalakshmi Ammal Court: Madras High Court Date: August 1, 2016 Introduction...

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General

Date: Jul 29, 2016

Clarification on Provisional Release of Seized Goods Under Section 110-A of the Customs Act: Malabar Diamond Gallery Pvt. Ltd. v. Additional Director General Introduction In the case of Malabar...

Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing

Date: Jul 16, 2016

Cenvat Credit Eligibility for Welding Electrodes in Sugar Manufacturing Introduction The case of National Co-Operative Sugar Mills Ltd. v. Commissioner Of Central Excise was adjudicated by the Madras...

Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016

Date: Jul 16, 2016

Limits of Appellate Authority in Central Excise Civil Miscellaneous Appeals: Commentary on M/S Servo Packaging Ltd. v. CESTAT, Madras High Court, 2016 Introduction The case of M/S Servo Packaging...

Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies

Date: Jul 6, 2016

Clarifying Section 80P: Madras High Court's Ruling on Primary Agricultural Co-operative Credit Societies 1. Introduction The case of The Commissioner Of Income Tax, 63, Race Course Road Coimbatore v....

Madras High Court Upholds Freedom of Expression in S. Tamilselvan v. Perumal Murugan

Date: Jul 6, 2016

Madras High Court Upholds Freedom of Expression in S. Tamilselvan v. Perumal Murugan Introduction The case of S. Tamilselvan v. Perumal Murugan before the Madras High Court delved into the intricate...

Madras High Court Upholds Disallowance of Section 80-IA(4) Deduction for Container Freight Stations

Date: Jun 22, 2016

Madras High Court Upholds Disallowance of Section 80-IA(4) Deduction for Container Freight Stations Introduction In the landmark case of The Commissioner Of Income Tax Chennai v. M/S. Al Logistics P....

Time as the Essence in Specific Performance: Analysis of M. Johnson v. E. Pushpavalli

Date: Jun 9, 2016

Time as the Essence in Specific Performance: Analysis of M. Johnson v. E. Pushpavalli Introduction The case of M. Johnson v. E. Pushpavalli, adjudicated by the Madras High Court on June 8, 2016,...