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Madras High Court Case Commentaries

Madras High Court Upholds Section 54F Exemption for Multiple Flats as a Single Residential Unit

Madras High Court Upholds Section 54F Exemption for Multiple Flats as a Single Residential Unit

Date: Aug 19, 2014
Madras High Court Upholds Section 54F Exemption for Multiple Flats as a Single Residential Unit Introduction The case of Commissioner Of Income Tax v. V.R. Karpagam, adjudicated by the Madras High...
Clarification on Section 50C Application in Distress Sales: Madras High Court Judgment

Clarification on Section 50C Application in Distress Sales: Madras High Court Judgment

Date: Aug 13, 2014
Clarification on Section 50C Application in Distress Sales: Madras High Court Judgment Introduction The case of Appadurai Vijayaraghavan v. The Joint Commissioner Of Income Tax (Osd) adjudicated by...
Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders

Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders

Date: Aug 7, 2014
Kollidam Aaru Pathukappu Nala Sangam v. Union Of India: Upholding Judicial Review Over NGT Orders Introduction In the landmark case of Kollidam Aaru Pathukappu Nala Sangam v. Union Of India, decided...
Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment

Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment

Date: Aug 7, 2014
Defining Agricultural Land for Capital Gains Tax Exemption: The Vedachalam vs. Manickavasagam Judgment Introduction The case of Mrs. Sakunthala Vedachalam v. Mrs. Vanitha Manickavasagam adjudicated...
Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd.

Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd.

Date: Aug 6, 2014
Revenue vs. Capital Expenditure in Technical Collaboration Agreements: Insights from Commissioner Of Income-Tax v. Hitech Arai Ltd. Introduction The case of Commissioner Of Income-Tax v. Hitech Arai...
Clarifying the Scope of "Victim" in Section 372 Proviso: Selvaraj v. Venkatachalapathy

Clarifying the Scope of "Victim" in Section 372 Proviso: Selvaraj v. Venkatachalapathy

Date: Aug 5, 2014
Clarifying the Scope of "Victim" in Section 372 Proviso: Selvaraj v. Venkatachalapathy Introduction The case of Selvaraj v. Venkatachalapathy adjudicated by the Madras High Court on August 4, 2014,...
Madras High Court Establishes Limits on Disallowance of Land Development Expenses in Commissioner Of Income-Tax v. V.G.P Housing (P.) Ltd.

Madras High Court Establishes Limits on Disallowance of Land Development Expenses in Commissioner Of Income-Tax v. V.G.P Housing (P.) Ltd.

Date: Aug 5, 2014
Madras High Court Establishes Limits on Disallowance of Land Development Expenses in Commissioner Of Income-Tax v. V.G.P Housing (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. V.G.P...
Revocation of Suspension in Public Service: Insights from Tamil Nadu Electricity Board v. Superintending Engineer

Revocation of Suspension in Public Service: Insights from Tamil Nadu Electricity Board v. Superintending Engineer

Date: Aug 2, 2014
Revocation of Suspension in Public Service: Insights from Tamil Nadu Electricity Board v. Superintending Engineer Introduction The case The Chairman, Tamil Nadu Electricity Board v. The...
Adverse Possession and Employment Status: Insights from N. Kaliamoorthy And Others v. Vairavan Chettiar

Adverse Possession and Employment Status: Insights from N. Kaliamoorthy And Others v. Vairavan Chettiar

Date: Jul 24, 2014
Adverse Possession and Employment Status: Insights from N. Kaliamoorthy And Others v. Vairavan Chettiar Introduction The case of N. Kaliamoorthy And Others v. Vairavan Chettiar was adjudicated by the...
Madras High Court Upholds State PWD Rates in Construction Cost Valuation

Madras High Court Upholds State PWD Rates in Construction Cost Valuation

Date: Jul 23, 2014
Madras High Court Upholds State PWD Rates in Construction Cost Valuation Introduction The case of Commissioner Of Income Tax Trichy v. Shri Raya R. Govindarajan dealt with the valuation of...
Commissioner Of Income Tax Chennai v. Faizan Shoes Pvt. Ltd.: A Landmark Judgment on TDS Applicability to Non-Resident Agents

Commissioner Of Income Tax Chennai v. Faizan Shoes Pvt. Ltd.: A Landmark Judgment on TDS Applicability to Non-Resident Agents

Date: Jul 23, 2014
Commissioner Of Income Tax Chennai v. Faizan Shoes Pvt. Ltd.: A Landmark Judgment on TDS Applicability to Non-Resident Agents Introduction The case of Commissioner Of Income Tax Chennai v. Faizan...
Reaffirming Statutory Remedies: Insights from Joint Commissioner Of Income Tax v. Kalanithi Maran

Reaffirming Statutory Remedies: Insights from Joint Commissioner Of Income Tax v. Kalanithi Maran

Date: Jul 5, 2014
Reaffirming Statutory Remedies: Insights from Joint Commissioner Of Income Tax v. Kalanithi Maran Introduction The case of Joint Commissioner Of Income Tax v. Kalanithi Maran, adjudicated by the...
Madras High Court Establishes that Pendency of FIRs Does Not Constitute Pending Court Proceedings for Passport Issuance

Madras High Court Establishes that Pendency of FIRs Does Not Constitute Pending Court Proceedings for Passport Issuance

Date: Jun 28, 2014
Madras High Court Establishes that Pendency of FIRs Does Not Constitute Pending Court Proceedings for Passport Issuance Introduction The case of Mr. W. Jaihar William Petitioner v. Mr. Silambarasan...
Unclean Hands Doctrine in Specific Performance: Farooque Dadabhoy v. Dr. Usha S. Bhat

Unclean Hands Doctrine in Specific Performance: Farooque Dadabhoy v. Dr. Usha S. Bhat

Date: Jun 24, 2014
Unclean Hands Doctrine in Specific Performance: Farooque Dadabhoy v. Dr. Usha S. Bhat Introduction The case of Farooque Dadabhoy v. Dr. Usha S. Bhat adjudicated by the Madras High Court on June 23,...
Madras High Court Upholds Eligibility for Pension by Counting Half of Daily Wages Service: P.Chinniyan v. The State Of Tamil Nadu

Madras High Court Upholds Eligibility for Pension by Counting Half of Daily Wages Service: P.Chinniyan v. The State Of Tamil Nadu

Date: Jun 19, 2014
Madras High Court Upholds Eligibility for Pension by Counting Half of Daily Wages Service P.Chinniyan v. The State Of Tamil Nadu Madras High Court, Judgment Date: June 18, 2014 Introduction The case...
Madras High Court Upholds Constitutionality of SARFAESI Act's NPA Definitions Incorporating RBI Guidelines

Madras High Court Upholds Constitutionality of SARFAESI Act's NPA Definitions Incorporating RBI Guidelines

Date: May 9, 2014
Madras High Court Upholds Constitutionality of SARFAESI Act's NPA Definitions Incorporating RBI Guidelines Introduction In the case of Deccan Chronicles Holdings Limited v. Union Of India,...
Madras High Court Upholds Municipality’s Authority to Refix Rent and Reauction Licenses - P. Muthusamy v. State Of Tamil Nadu

Madras High Court Upholds Municipality’s Authority to Refix Rent and Reauction Licenses - P. Muthusamy v. State Of Tamil Nadu

Date: May 1, 2014
Madras High Court Upholds Municipality’s Authority to Refix Rent and Reauction Licenses - P. Muthusamy v. State Of Tamil Nadu Introduction The case of P. Muthusamy v. State Of Tamil Nadu adjudicated...
Madras High Court Establishes Strict Compliance with Section 144C in Income-Tax Assessments

Madras High Court Establishes Strict Compliance with Section 144C in Income-Tax Assessments

Date: Apr 30, 2014
Madras High Court Establishes Strict Compliance with Section 144C in Income-Tax Assessments Introduction In the landmark case of Vijay Television P. Ltd. v. Dispute Resolution Panel And Others,...
Liberal Approach to Condonation of Delay Affirmed: Madras High Court in Ajay Kumar Gulecha v. J. Vijayakumar

Liberal Approach to Condonation of Delay Affirmed: Madras High Court in Ajay Kumar Gulecha v. J. Vijayakumar

Date: Apr 23, 2014
Liberal Approach to Condonation of Delay Affirmed: Madras High Court in Ajay Kumar Gulecha v. J. Vijayakumar Introduction The case of Ajay Kumar Gulecha v. J. Vijayakumar And Ors. adjudicated by the...
Limits on Regularization of Part-time Employees: State of Tamil Nadu v. M. Seeniammal and Others

Limits on Regularization of Part-time Employees: State of Tamil Nadu v. M. Seeniammal and Others

Date: Apr 18, 2014
Limits on Regularization of Part-time Employees: State of Tamil Nadu v. M. Seeniammal and Others Introduction The case State Of Tamil Nadu, Rep. By Secretary To Government, School Education...
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