Determining the Status of Executors as Trustees under Section 41 of the Income-Tax Act: V.M. Raghavalu Naidu v. Commissioner Of Income-Tax Introduction In the landmark case of V.M. Raghavalu Naidu v....
Casuarina Plantation Income Classified as Agricultural Income: Insights from Commissioner Of Income-Tax, Madras v. K.E Sundara Mudaliar And Others Introduction The case of Commissioner Of Income-Tax,...
Determining Jurisdiction in Arbitration Proceedings: Insights from M. Venkatasamiappa v. Srinidhi Ltd. Introduction M. Venkatasamiappa v. Srinidhi Ltd. is a landmark judgment delivered by the Madras...
Estoppel and Adoption Validity in Property Succession: Depuru Veeraraghava Reddi v. Depuru Kamalamma and Another Introduction The case of Depuru Veeraraghava Reddi v. Depuru Kamalamma and Another...
Clarification on Section 34 Proceedings and Section 24 Applicability: Anglo French Textile Co. Ltd. v. Commissioner of Income-Tax Introduction The case of Anglo French Textile Co. Ltd., By Agents,...
Revenue vs. Capital Expenditure in Partnership Transitions: Madras High Court's Ruling in V.N.V Devarajulu Chetty And Co. v. Commissioner of Income-Tax Introduction The case of V.N.V Devarajulu...
M.N Murugappa & Sons v. Commissioner of Income-Tax: Individual vs Joint Family Income in Managing Agency Commission Introduction The case of M.N Murugappa Chetti & Sons, Tiruppur v. The Commissioner...
Single-License Holder Partnerships are Void under the Abkari Act: Velu Padayachi v. Sivasooriam Pillai Introduction The case of Velu Padayachi v. Sivasooriam Pillai, adjudicated by the Madras High...
Madras High Court Establishes Rigorous Interpretation of Limitation Period in Specific Performance Cases Introduction The case of R. Muniswami Gounder (Died) And Another v. B.M Shamanna Gouda And...
Kota Kanakayya v. Kamepalli Lakshmayya: Affirming Uninterrupted Right to Appeal Against Remand Orders Introduction The case of Kota Kanakayya And Another v. Kamepalli Lakshmayya And Others, heard by...
Expansive Interpretation of 'Business Connection' under the Income-tax Act: A Commentary on Bangalore Woollen, Cotton and Silk Mills Co. Ltd. v. Commissioner of Income-Tax Introduction The case of...
Affirmation of Traditional Hindu Law Principles Concerning Karta Eligibility 1. Introduction The case of V.M.N Radha Ammal, Kancheepuram v. The Commissioner Of Income-Tax, Madras deliberated on the...
Interpretation of 'Partition in Definite Portions' under Section 25-A: Analysis of M.S.M.M. Meyyappa Chettiar v. Commissioner Of Income-Tax Introduction The case of M.S.M.M. Meyyappa Chettiar v....
Periannan and Others v. Airabadeeswarar Soundaranayagi Amman Kovil: Defining Private Land under the Madras Estates Land Act Introduction The case of Periannan and Others v. Airabadeeswarar...
Limitation Period in Non-Delivery Claims: Governor-General In Council v. Messrs. Khadi Mandali Introduction The case of Governor-General In Council v. Messrs. Khadi Mandali adjudicated by the Madras...
Defining the Status of Hindu Widows in Joint Families and Managerial Accountability: Insights from Jonnagadla Seethamma And Another v. Jonnagadla Veeranna Chetty And Others Introduction The case of...
Determining the Place of Accrual in Income-Tax: Commissioner of Income-Tax v. Anamallais Timber Trust Ltd. Introduction The case of Commissioner of Income-Tax v. Anamallais Timber Trust Ltd....
Unified Business Endeavors in Grain Trading: Forward Contracts Do Not Constitute a Separate Business for Income-Tax Set-Offs 1. Introduction The case of K.S.S. Soundarapandia Nadar v. Commissioner Of...
Deductibility of Business Losses vs. Bad Debts: Insights from Commissioner Of Income-tax, Madras v. S.R Subramanya Pillai Introduction The case of Commissioner Of Income-tax, Madras v. S.R Subramanya...
Necessity of Registration for Valid Partition Deeds in Property Partition Cases Introduction The case of K. Mahammad Ghouse Sahib v. Jamila Bi And Others, adjudicated by the Madras High Court on...