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Madras High Court Case Commentaries

Madras High Court Upholds Exemption for Bio-Compost Fertiliser under Central Excise Rules

Madras High Court Upholds Exemption for Bio-Compost Fertiliser under Central Excise Rules

Date: Mar 12, 2013
Madras High Court Upholds Exemption for Bio-Compost Fertiliser under Central Excise Rules Introduction The case of The Commissioner Of Central Excise Pondicherry Commissionerate No. 1 Goubert Avenue,...
Evidentiary Limitations of Section 133A Statements in Income Tax Assessments: Commissioner Of Income-Tax v. P. Balasubramanian

Evidentiary Limitations of Section 133A Statements in Income Tax Assessments: Commissioner Of Income-Tax v. P. Balasubramanian

Date: Mar 7, 2013
Evidentiary Limitations of Section 133A Statements in Income Tax Assessments: Commissioner Of Income-Tax v. P. Balasubramanian Introduction The case of Commissioner Of Income-Tax v. P....
Madras High Court Establishes Guidelines on Section 35(1)(ii) Deductions, Excess Provisions, and Revenue Expenditure in Corporate Tax Assessments

Madras High Court Establishes Guidelines on Section 35(1)(ii) Deductions, Excess Provisions, and Revenue Expenditure in Corporate Tax Assessments

Date: Mar 2, 2013
Madras High Court Establishes Guidelines on Section 35(1)(ii) Deductions, Excess Provisions, and Revenue Expenditure in Corporate Tax Assessments Introduction In the landmark case of Commissioner Of...
Windmills Classified as Movable Property: Insights from Sri Velayuthaswamy Spinning Mills v. IGR

Windmills Classified as Movable Property: Insights from Sri Velayuthaswamy Spinning Mills v. IGR

Date: Mar 2, 2013
Windmills Classified as Movable Property: Insights from Sri Velayuthaswamy Spinning Mills (P) Ltd. v. Inspector General Of Registration Introduction The case of Sri Velayuthaswamy Spinning Mills (P)...
Strict Adherence to Limitation Periods in Finance Act Proceedings: Ms. Gopinath & Sharma v. Customs

Strict Adherence to Limitation Periods in Finance Act Proceedings: Ms. Gopinath & Sharma v. Customs

Date: Mar 1, 2013
Strict Adherence to Limitation Periods in Finance Act Proceedings: Ms. Gopinath & Sharma v. Customs Introduction The case of Ms. Gopinath & Sharma v. Customs adjudicated by the Madras High Court on...
Admissibility vs. Acceptability of Evidence in Customs Cases: Insights from Commissioner Of Customs v. Sainul Abideen Neelam

Admissibility vs. Acceptability of Evidence in Customs Cases: Insights from Commissioner Of Customs v. Sainul Abideen Neelam

Date: Mar 1, 2013
Admissibility vs. Acceptability of Evidence in Customs Cases: Insights from Commissioner Of Customs v. Sainul Abideen Neelam Introduction The case of Commissioner Of Customs (Imports) Custom House,...
Mandating Disciplinary Actions Under RTI Act: Insights from P. Jayasankar v. Chief Secretary of Tamil Nadu

Mandating Disciplinary Actions Under RTI Act: Insights from P. Jayasankar v. Chief Secretary of Tamil Nadu

Date: Feb 19, 2013
Mandating Disciplinary Actions Under RTI Act: Insights from P. Jayasankar v. Chief Secretary of Tamil Nadu Introduction The case of P. Jayasankar v. Chief Secretary to Government of Tamil Nadu and...
Madras High Court Establishes Clear Agency Parameters for Cash Payments under Section 40A(3)

Madras High Court Establishes Clear Agency Parameters for Cash Payments under Section 40A(3)

Date: Feb 19, 2013
Madras High Court Establishes Clear Agency Parameters for Cash Payments under Section 40A(3) Introduction In the landmark case of Commissioner of Income-Tax v. Sri Shanmuga Ginning Factory,...
Accrued Interest on Non-Performing Assets: Tax Implications Established in Commissioner Of Income-Tax v. Sakthi Finance Ltd.

Accrued Interest on Non-Performing Assets: Tax Implications Established in Commissioner Of Income-Tax v. Sakthi Finance Ltd.

Date: Feb 13, 2013
Accrued Interest on Non-Performing Assets: Tax Implications Established in Commissioner Of Income-Tax v. Sakthi Finance Ltd. Introduction The landmark judgment in Commissioner Of Income-Tax v. Sakthi...
Madras High Court Upholds Tribunal Decision: No Penalty Under Section 271(1)(c) Without Concealment of Income

Madras High Court Upholds Tribunal Decision: No Penalty Under Section 271(1)(c) Without Concealment of Income

Date: Feb 6, 2013
Madras High Court Upholds Tribunal Decision: No Penalty Under Section 271(1)(c) Without Concealment of Income Introduction The case of The Commissioner Of Income Tax, Ward IV (1), Chennai v. P. Rojes...
Madras High Court Sets Precedent on Input Tax Credit Claims under TNVAT Act

Madras High Court Sets Precedent on Input Tax Credit Claims under TNVAT Act

Date: Jan 30, 2013
Madras High Court Sets Precedent on Input Tax Credit Claims under TNVAT Act Introduction The case of Sri. Vinayaga Agencies No. 4/4B v. The Assistant Commissioner (Ct) Vadapalani-I Assessment Circle...
Madras High Court Upholds Right to Interest on Delayed Customs Refunds: Ksj Metal Impex (P) Ltd. v. Govt. Of India

Madras High Court Upholds Right to Interest on Delayed Customs Refunds: Ksj Metal Impex (P) Ltd. v. Govt. Of India

Date: Jan 22, 2013
Madras High Court Upholds Right to Interest on Delayed Customs Refunds: Ksj Metal Impex (P) Ltd. v. Govt. Of India Introduction The case of Ksj Metal Impex (P) Ltd. v. Govt. Of India was adjudicated...
Madras High Court's Decision in Godrej Consumer Products Ltd. v. SC Johnson Products Ltd.: Setting a New Precedent on Interim Injunctions in Advertising Disputes

Madras High Court's Decision in Godrej Consumer Products Ltd. v. SC Johnson Products Ltd.: Setting a New Precedent on Interim Injunctions in Advertising Disputes

Date: Jan 12, 2013
Madras High Court's Decision in Godrej Consumer Products Ltd. v. SC Johnson Products Ltd. Introduction The case of Godrej Consumer Products Ltd. v. S.C. Johnson Products Ltd. was adjudicated by the...
Establishing 'Honorary Acquittal' in Criminal Revision Proceedings: Insights from Prabu v. The State

Establishing 'Honorary Acquittal' in Criminal Revision Proceedings: Insights from Prabu v. The State

Date: Jan 10, 2013
Establishing 'Honorary Acquittal' in Criminal Revision Proceedings: Insights from Prabu v. The State Introduction The case of Prabu v. The State Rep. By The Inspector Of Police Ramanathapuram...
Quashing of Arrear Tax Demand: Super Spinning Mills Ltd. v. Income Tax

Quashing of Arrear Tax Demand: Super Spinning Mills Ltd. v. Income Tax

Date: Jan 9, 2013
Quashing of Arrear Tax Demand: Super Spinning Mills Ltd. v. Income Tax Introduction Super Spinning Mills Limited v. Income Tax is a significant judgment delivered by the Madras High Court on January...
No-Fault Liability for Personal Accident Cover: Bajaj Allianz v. C. Ramesh

No-Fault Liability for Personal Accident Cover: Bajaj Allianz v. C. Ramesh

Date: Jan 9, 2013
No-Fault Liability for Personal Accident Cover: Bajaj Allianz v. C. Ramesh Introduction The case of Bajaj Allianz General Insurance Co. Ltd. v. C. Ramesh adjudicated by the Madras High Court on...
High Court Establishes Liability of Electricity Board for Compensation in Electrocution Death Due to Negligence

High Court Establishes Liability of Electricity Board for Compensation in Electrocution Death Due to Negligence

Date: Jan 3, 2013
High Court Establishes Liability of Electricity Board for Compensation in Electrocution Death Due to Negligence Introduction The case of K. Sambath Chidambaranathan Petitioner v. The Superintendent...
Madras High Court Clarifies Filing of Fresh Applications under Order 23, Rule 1, C.P.C in Olympic Cards Ltd. v. Standard Chartered Bank

Madras High Court Clarifies Filing of Fresh Applications under Order 23, Rule 1, C.P.C in Olympic Cards Ltd. v. Standard Chartered Bank

Date: Dec 18, 2012
Madras High Court Clarifies Filing of Fresh Applications under Order 23, Rule 1, C.P.C in Olympic Cards Ltd. v. Standard Chartered Bank Introduction The case of Olympic Cards Limited v. Standard...
Comprehensive Commentary on R. Sankarasubbu v. The Commissioner Of Police, Egmore, Chennai

Comprehensive Commentary on R. Sankarasubbu v. The Commissioner Of Police, Egmore, Chennai

Date: Dec 8, 2012
Establishing the Scope of Judicial Oversight in Investigations: Insights from R. Sankarasubbu v. The Commissioner Of Police, Egmore, Chennai Introduction The case of R. Sankarasubbu v. The...
Madras High Court Affirms Municipal Authority over Railway Premises for Advertisement Hoardings

Madras High Court Affirms Municipal Authority over Railway Premises for Advertisement Hoardings

Date: Dec 5, 2012
Madras High Court Affirms Municipal Authority over Railway Premises for Advertisement Hoardings Introduction In the landmark judgment delivered on December 4, 2012, the Madras High Court addressed a...
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