Madras High Court Case Commentaries

Mandate to Provide Electricity to Occupiers of Poromboke Lands: T.M. Prakash v. District Collector

Date: Sep 28, 2013

Mandate to Provide Electricity to Occupiers of Poromboke Lands: T.M. Prakash v. District Collector Introduction The case of T.M. Prakash v. District Collector was adjudicated by the Madras High Court...

Madras High Court Upholds Territorial Jurisdiction in Design Infringement Actions

Date: Sep 26, 2013

Madras High Court Upholds Territorial Jurisdiction in Design Infringement Actions Introduction The case of Urooj Ahmed v. Preethi Kitchen Appliances Private Limited was adjudicated in the Madras High...

High Court Affirms 12-Year Limitation for Advance Refund under Sale Agreements

Date: Sep 11, 2013

High Court Affirms 12-Year Limitation for Advance Refund under Sale Agreements Introduction The case of K. Shanmugam And Another v. C. Samiappan And Others, adjudicated by the Madras High Court on...

M. Sengabagam v. Vinod Kumar: Enhanced Guidelines for Compensation Quantum in Motor Accident Claims

Date: Sep 6, 2013

M. Sengabagam v. Vinod Kumar: Enhanced Guidelines for Compensation Quantum in Motor Accident Claims Introduction The case of M. Sengabagam v. Vinod Kumar, adjudicated by the Madras High Court on...

Madras High Court Clarifies Jurisdiction under Section 14 of SARFAESI Act: Excluding Chief Judicial Magistrates in Non-Metropolitan Areas

Date: Aug 28, 2013

Madras High Court Clarifies Jurisdiction under Section 14 of SARFAESI Act: Excluding Chief Judicial Magistrates in Non-Metropolitan Areas Introduction The case of K. Arockiyaraj v. Chief Judicial...

Authority to Cancel Sale Certificate and Registration Requirements under the SARFAESI Act

Date: Aug 24, 2013

Authority to Cancel Sale Certificate and Registration Requirements under the SARFAESI Act Introduction The case of P.M Associates, Udhagamandalam v. IFICI Limited, Chennai-34 And Others adjudicated...

Madras High Court Upholds Eligibility of Existing Units for Section 10A Deductions upon STPI Registration

Date: Aug 20, 2013

Madras High Court Upholds Eligibility of Existing Units for Section 10A Deductions upon STPI Registration Introduction The case of Nagesh Chundur v. Income Tax-X adjudicated in the Madras High Court...

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

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

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

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

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

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

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

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

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)

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.

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

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

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...