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Madras High Court Case Commentaries

Succession of Section 10A Exemption through Entire Business Transfer: Insights from Commissioner Of Income Tax - I Coimbatore v. M/S. Heartland KG Information Limited

Succession of Section 10A Exemption through Entire Business Transfer: Insights from Commissioner Of Income Tax - I Coimbatore v. M/S. Heartland KG Information Limited

Date: Aug 20, 2013
Succession of Section 10A Exemption through Entire Business Transfer: Insights from Commissioner Of Income Tax - I Coimbatore v. M/S. Heartland KG Information Limited 1. Introduction The case of...
Super Spinning Mills Ltd. v. Assistant Commissioner of Income-Tax: Clarifying Revenue vs. Capital Expenditures in Machinery Replacement

Super Spinning Mills Ltd. v. Assistant Commissioner of Income-Tax: Clarifying Revenue vs. Capital Expenditures in Machinery Replacement

Date: Jul 25, 2013
Super Spinning Mills Ltd. v. Assistant Commissioner of Income-Tax: Clarifying Revenue vs. Capital Expenditures in Machinery Replacement Introduction In the landmark case of Super Spinning Mills Ltd....
Capital Expenditure Principle Affirmed in Mascon Technical Services Ltd. v. Income Tax

Capital Expenditure Principle Affirmed in Mascon Technical Services Ltd. v. Income Tax

Date: Jul 24, 2013
Capital Expenditure Principle Affirmed in Mascon Technical Services Ltd. v. Income Tax Introduction The case of Mascon Technical Services Limited v. Income Tax adjudicated by the Madras High Court on...
Compassionate Appointments Post-Majority: Insights from P. Sathiaraman v. Department Of Electricity

Compassionate Appointments Post-Majority: Insights from P. Sathiaraman v. Department Of Electricity

Date: Jul 24, 2013
Compassionate Appointments Post-Majority: Insights from P. Sathiaraman v. Department Of Electricity Introduction The case of P. Sathiaraman v. Department Of Electricity ([2013] Madras High Court)...
Mariammal v. Subbuthai: Affirmation of State-Specific Hindu Succession Rights and Managerial Authority in Joint Family Property Transactions

Mariammal v. Subbuthai: Affirmation of State-Specific Hindu Succession Rights and Managerial Authority in Joint Family Property Transactions

Date: Jul 23, 2013
Mariammal v. Subbuthai: Affirmation of State-Specific Hindu Succession Rights and Managerial Authority in Joint Family Property Transactions Introduction Mariammal v. Subbuthai is a pivotal judgment...
Reaffirmation of Evidentiary Requirements in Partition Suits: Insights from Chitrakala v. P. Mahesh & Others

Reaffirmation of Evidentiary Requirements in Partition Suits: Insights from Chitrakala v. P. Mahesh & Others

Date: Jul 19, 2013
Reaffirmation of Evidentiary Requirements in Partition Suits: Insights from Chitrakala v. P. Mahesh & Others Introduction The case of Chitrakala v. P. Mahesh & Others, adjudicated by the Madras High...
Clarification on Delegated Planning Authority and Validity of Prior Permissions: District Collector v. Danial Thangaraj

Clarification on Delegated Planning Authority and Validity of Prior Permissions: District Collector v. Danial Thangaraj

Date: Jul 18, 2013
Clarification on Delegated Planning Authority and Validity of Prior Permissions: District Collector v. Danial Thangaraj Introduction The case of District Collector v. Danial Thangaraj was adjudicated...
Madras High Court Upholds Retrospective Input Tax Credit Reversal in TN VAT Act: A New Precedent

Madras High Court Upholds Retrospective Input Tax Credit Reversal in TN VAT Act: A New Precedent

Date: Jul 18, 2013
Madras High Court Upholds Retrospective Input Tax Credit Reversal in TN VAT Act: A New Precedent Introduction The case of Jayam & Co. v. Assistant Commissioner, adjudicated by the Madras High Court...
Affirmation of Mandatory Time Limits for Input Tax Credit under Section 19(11) of Tamil Nadu VAT Act: Usa Agencies v. Commercial Tax Officer

Affirmation of Mandatory Time Limits for Input Tax Credit under Section 19(11) of Tamil Nadu VAT Act: Usa Agencies v. Commercial Tax Officer

Date: Jul 18, 2013
Affirmation of Mandatory Time Limits for Input Tax Credit under Section 19(11) of Tamil Nadu VAT Act: Usa Agencies v. Commercial Tax Officer Introduction The case of Usa Agencies v. Commercial Tax...
Comprehensive Commentary on Commissioner Of Income-Tax v. Spencers And Co. Ltd. (No. 3)

Comprehensive Commentary on Commissioner Of Income-Tax v. Spencers And Co. Ltd. (No. 3)

Date: Jul 10, 2013
Recognizing Genuine Business Expenditures: Insights from Commissioner Of Income-Tax v. Spencers And Co. Ltd. (No. 3) Introduction The case of Commissioner Of Income-Tax v. Spencers And Co. Ltd. (No....
Clarification of Section 147 Proviso and Business Expenditure in Group Companies: A Comprehensive Commentary on Commissioner Of Income-Tax v. RPG Transmissions Ltd.

Clarification of Section 147 Proviso and Business Expenditure in Group Companies: A Comprehensive Commentary on Commissioner Of Income-Tax v. RPG Transmissions Ltd.

Date: Jul 10, 2013
Clarification of Section 147 Proviso and Business Expenditure in Group Companies: A Comprehensive Commentary on Commissioner Of Income-Tax v. RPG Transmissions Ltd. Introduction The case of...
Madras High Court Upholds Utilization of CENVAT Credit for Service Tax Liabilities in Cheran Spinners Limited Case

Madras High Court Upholds Utilization of CENVAT Credit for Service Tax Liabilities in Cheran Spinners Limited Case

Date: Jul 6, 2013
Madras High Court Upholds Utilization of CENVAT Credit for Service Tax Liabilities in Cheran Spinners Limited Case Introduction The case of Central Excise No. 1 v. Cheran Spinners Limited adjudicated...
Tribunal's Authority to Award Separate Disabilities and Exceed Claim Amounts in Compensation: Insights from Tamil Nadu State Transport Corporation Ltd. v. S. Yobu

Tribunal's Authority to Award Separate Disabilities and Exceed Claim Amounts in Compensation: Insights from Tamil Nadu State Transport Corporation Ltd. v. S. Yobu

Date: Jul 3, 2013
Tribunal's Authority to Award Separate Disabilities and Exceed Claim Amounts in Compensation: Insights from Tamil Nadu State Transport Corporation Ltd. v. S. Yobu Introduction The case of Tamil Nadu...
Madras High Court Clarifies Applicability of Section 271(1)(c) Penalty: S.M.J Housing Representation Case

Madras High Court Clarifies Applicability of Section 271(1)(c) Penalty: S.M.J Housing Representation Case

Date: Jul 2, 2013
Madras High Court Clarifies Applicability of Section 271(1)(c) Penalty: S.M.J Housing Representation Case Introduction The case of M/S S.M.J Housing Representation By Its Erstwhile Partner Shri...
Madras High Court Reiterates Principles for Writ Appeals Against Interim Stay Orders in Regulatory Frameworks: TRAI v. Bharti Airtel Ltd.

Madras High Court Reiterates Principles for Writ Appeals Against Interim Stay Orders in Regulatory Frameworks: TRAI v. Bharti Airtel Ltd.

Date: Jun 27, 2013
Madras High Court Reiterates Principles for Writ Appeals Against Interim Stay Orders in Regulatory Frameworks: Telecom Regulatory Authority Of India v. Bharti Airtel Ltd. Introduction The case of...
Clarifying the Applicability of Sections 158BC and 158BD in Block Assessments: Insights from V. Ramaiah v. Commissioner Of Income-Tax

Clarifying the Applicability of Sections 158BC and 158BD in Block Assessments: Insights from V. Ramaiah v. Commissioner Of Income-Tax

Date: Jun 27, 2013
Clarifying the Applicability of Sections 158BC and 158BD in Block Assessments: Insights from V. Ramaiah v. Commissioner Of Income-Tax Introduction The case of V. Ramaiah v. Commissioner Of Income-Tax...
CENVAT Credit Restrictions in Default Situations: Unirols Airtex v. ACM of C. Ex., Coimbatore

CENVAT Credit Restrictions in Default Situations: Unirols Airtex v. ACM of C. Ex., Coimbatore

Date: Jun 27, 2013
CENVAT Credit Restrictions in Default Situations: Unirols Airtex v. ACM of C. Ex., Coimbatore Introduction The case of Unirols Airtex v. Assistant Commissioner of Central Excise, Coimbatore...
Service Tax on Temporary Transfer of Copyrights: Ags Entertainment v. Union of India

Service Tax on Temporary Transfer of Copyrights: Ags Entertainment v. Union of India

Date: Jun 27, 2013
Service Tax on Temporary Transfer of Copyrights: Ags Entertainment Private Limited v. Union of India 1. Introduction The case of Ags Entertainment Private Limited, Chennai-83 And Others v. Union Of...
Adherence to Appellate Evidence Procedures: Jayamoorthy v. Palani

Adherence to Appellate Evidence Procedures: Jayamoorthy v. Palani

Date: Jun 25, 2013
Adherence to Appellate Evidence Procedures: Jayamoorthy v. Palani Introduction The case of Jayamoorthy And Others v. Palani And Others adjudicated by the Madras High Court on June 24, 2013, serves as...
Determining Quantum of Compensation and Loss of Dependency: R. Leelavathy v. Sheik Dawood And Another

Determining Quantum of Compensation and Loss of Dependency: R. Leelavathy v. Sheik Dawood And Another

Date: Jun 19, 2013
Determining Quantum of Compensation and Loss of Dependency: R. Leelavathy v. Sheik Dawood And Another 1. Introduction The case of R. Leelavathy v. Sheik Dawood And Another adjudicated by the Madras...
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