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Madras High Court Case Commentaries

Madras High Court Upholds Free Importability of Second-Hand Digital Multifunction Machines

Madras High Court Upholds Free Importability of Second-Hand Digital Multifunction Machines

Date: Jul 12, 2012
Madras High Court Upholds Free Importability of Second-Hand Digital Multifunction Machines Introduction The case of Sai Graphic Systems v. Commissioner of Customs (Seaport-Import), Chennai was...
Madras High Court Establishes Unlawful Retention of Original Certificates as Criminal Breach of Trust under Section 406 IPC

Madras High Court Establishes Unlawful Retention of Original Certificates as Criminal Breach of Trust under Section 406 IPC

Date: Jul 11, 2012
Madras High Court Establishes Unlawful Retention of Original Certificates as Criminal Breach of Trust under Section 406 IPC Introduction The case of A. John Paul v. State, adjudicated by the Madras...
Strict Standards for Contingent Liability Deductions: Madras High Court in CIT vs. M/S. Forbes Campbell Finance Ltd.

Strict Standards for Contingent Liability Deductions: Madras High Court in CIT vs. M/S. Forbes Campbell Finance Ltd.

Date: Jul 10, 2012
Strict Standards for Contingent Liability Deductions: Madras High Court in CIT vs. M/S. Forbes Campbell Finance Ltd. Introduction The case of The Commissioner Of Income Tax Chennai v. M/S. Forbes...
Madras High Court Upholds Section 54F Exemption in Joint Property Ownership

Madras High Court Upholds Section 54F Exemption in Joint Property Ownership

Date: Jul 7, 2012
Madras High Court Upholds Section 54F Exemption in Joint Property Ownership Introduction The case of P.K. Vasanthi Rangarajan (Dr.) v. Commissioner Of Income Tax Chennai (2012) serves as a pivotal...
Exemption of Agricultural Land under SARFAESI Act: Analysis of Eshwar Purushothaman Gardens v. Authorized Officer, Indian Bank Zonal Office

Exemption of Agricultural Land under SARFAESI Act: Analysis of Eshwar Purushothaman Gardens v. Authorized Officer, Indian Bank Zonal Office

Date: Jul 6, 2012
Exemption of Agricultural Land under SARFAESI Act: Analysis of Eshwar Purushothaman Gardens v. Authorized Officer, Indian Bank Zonal Office Introduction The case of Eshwar Purushothaman Gardens v....
Jurisdictional Clarifications in B. Stalin v. Registrar: Implications for High Court Benches

Jurisdictional Clarifications in B. Stalin v. Registrar: Implications for High Court Benches

Date: Jul 5, 2012
Jurisdictional Clarifications in B. Stalin v. Registrar: Implications for High Court Benches Introduction The case B. Stalin v. Registrar adjudicated by the Madras High Court on July 4, 2012,...
Interpretation of Section 43(6) and Section 72A: Insights from M/S. Eid Parry v. Dy. Commissioner of Income Tax

Interpretation of Section 43(6) and Section 72A: Insights from M/S. Eid Parry v. Dy. Commissioner of Income Tax

Date: Jun 27, 2012
Clarifying Section 43(6) and Section 72A: Insights from M/S. Eid Parry v. Dy. Commissioner of Income Tax Introduction The case of M/S. Eid Parry (India) Limited vs. The Dy. Commissioner Of Income Tax...
Classification of Non-Compete Fees as Capital Receipts: Insights from Commissioner Of Income Tax, Chennai v. Real Image Pvt. Ltd.

Classification of Non-Compete Fees as Capital Receipts: Insights from Commissioner Of Income Tax, Chennai v. Real Image Pvt. Ltd.

Date: Jun 22, 2012
Classification of Non-Compete Fees as Capital Receipts: Insights from Commissioner Of Income Tax, Chennai v. Real Image Pvt. Ltd. Introduction The case of Commissioner Of Income Tax, Chennai v. Real...
Mandamus Against Private Developers in Panchayat Jurisdiction: Insights from President, Gangaikondan Panchayat v. CE, NCES

Mandamus Against Private Developers in Panchayat Jurisdiction: Insights from President, Gangaikondan Panchayat v. CE, NCES

Date: Jun 20, 2012
Mandamus Against Private Developers in Panchayat Jurisdiction: Insights from President, Gangaikondan Panchayat v. CE, NCES Case Title: President, Gangaikondan Panchayat v. Chief Engineer,...
Characterization of Exchange Fluctuation Receipts as Capital: Insights from COMMISSIONER of Income Tax III v. Ms. PVP Ventures Ltd.

Characterization of Exchange Fluctuation Receipts as Capital: Insights from COMMISSIONER of Income Tax III v. Ms. PVP Ventures Ltd.

Date: Jun 20, 2012
Characterization of Exchange Fluctuation Receipts as Capital: Insights from COMMISSIONER of Income Tax III v. Ms. PVP Ventures Limited Introduction The case of COMMISSIONER Of Income Tax III v. Ms....
Bangkok Glass Industry Co. Ltd. v. Assistant Commissioner of Income Tax: A Landmark Judgment on Distinction Between Royalty and Technical Services under DTAA

Bangkok Glass Industry Co. Ltd. v. Assistant Commissioner of Income Tax: A Landmark Judgment on Distinction Between Royalty and Technical Services under DTAA

Date: Jun 13, 2012
Bangkok Glass Industry Co. Ltd. v. Assistant Commissioner of Income Tax: A Landmark Judgment on Distinction Between Royalty and Technical Services under DTAA Introduction The case of Bangkok Glass...
Compassionate Appointment Limits Established in The Secretary To Government v. N. Renugadevi

Compassionate Appointment Limits Established in The Secretary To Government v. N. Renugadevi

Date: Jun 12, 2012
Compassionate Appointment Limits Established in The Secretary To Government v. N. Renugadevi Introduction The Secretary To Government v. N. Renugadevi is a landmark judgment delivered by the Madras...
Cancellation of Irrevocable Settlement Deeds: Comprehensive Analysis of D. Mohan v. Sub Registrar

Cancellation of Irrevocable Settlement Deeds: Comprehensive Analysis of D. Mohan v. Sub Registrar

Date: Jun 8, 2012
Cancellation of Irrevocable Settlement Deeds: Comprehensive Analysis of D. Mohan v. Sub Registrar Introduction The case of D. Mohan v. Sub Registrar adjudicated by the Madras High Court on June 7,...
Madras High Court Upholds Deduction of Prior Year Expenses Under Section 115JA

Madras High Court Upholds Deduction of Prior Year Expenses Under Section 115JA

Date: Jun 6, 2012
Madras High Court Upholds Deduction of Prior Year Expenses Under Section 115JA Introduction The case of M/S Tamil Nadu Cements Corporation Ltd. versus The Joint Commissioner Of Income-Tax, Special...
Madras High Court Clarifies Interpretation of 'Domestic Industry' in Anti-Dumping Proceedings

Madras High Court Clarifies Interpretation of 'Domestic Industry' in Anti-Dumping Proceedings

Date: Apr 28, 2012
Madras High Court Clarifies Interpretation of 'Domestic Industry' in Anti-Dumping Proceedings Introduction In the landmark case of Nirma Limited v. Nirma House, the Madras High Court delved deep into...
Madras High Court Establishes Strict Limitations on Reassessment Under Section 147: Arun Excello Foundations Pvt. Ltd. v. Income Tax

Madras High Court Establishes Strict Limitations on Reassessment Under Section 147: Arun Excello Foundations Pvt. Ltd. v. Income Tax

Date: Apr 28, 2012
Madras High Court Establishes Strict Limitations on Reassessment Under Section 147: Arun Excello Foundations Pvt. Ltd. v. Income Tax Introduction The case of Arun Excello Foundations Private Ltd. v....
Madras High Court Upholds Re-Employment Rights of Teachers Under G.O.Ms No. 1643

Madras High Court Upholds Re-Employment Rights of Teachers Under G.O.Ms No. 1643

Date: Apr 21, 2012
Madras High Court Upholds Re-Employment Rights of Teachers Under G.O.Ms No. 1643 Introduction The case of Gandhi Aided Primary School v. R. Girija was adjudicated by the Madras High Court on April...
A. Badhrachalam v. Principal Secretary: Reinforcing Fair Promotion Practices in Civil Services

A. Badhrachalam v. Principal Secretary: Reinforcing Fair Promotion Practices in Civil Services

Date: Apr 18, 2012
A. Badhrachalam v. Principal Secretary: Reinforcing Fair Promotion Practices in Civil Services Introduction The case of A. Badhrachalam Petitioner v. The Principal Secretary/Commissioner Of Revenue...
Revisiting Section 147: Insights from Commissioner Of Income Tax Chennai v. M/S High Energy Batteries (India) Ltd.

Revisiting Section 147: Insights from Commissioner Of Income Tax Chennai v. M/S High Energy Batteries (India) Ltd.

Date: Apr 18, 2012
Revisiting Section 147: Insights from Commissioner Of Income Tax Chennai v. M/S High Energy Batteries (India) Ltd. Introduction The case of Commissioner Of Income Tax Chennai v. M/S High Energy...
Establishing Just Compensation Criteria in Motor Accident Claims: Insights from New Precedent

Establishing Just Compensation Criteria in Motor Accident Claims: Insights from New Precedent

Date: Apr 18, 2012
Establishing Just Compensation Criteria in Motor Accident Claims: Insights from New Precedent Introduction The case of New India Assurance Co. Ltd. v. E. Ponnurangam, adjudicated by the Madras High...
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