Madras High Court Case Commentaries

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.

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

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

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

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

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

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...

Madras High Court Quashes Arbitrary Rowdy Classification, Reinforcing Fundamental Rights Protections

Date: Jun 18, 2013

Madras High Court Quashes Arbitrary Rowdy Classification, Reinforcing Fundamental Rights Protections Introduction The case of Manivannan v. State Rep. By The District Collector, Coimbatore & Others...

Utilization of Modvat Credit Post-Amalgamation: Central Excise v. Rajshree Sugars & Chemicals Ltd. Case Commentary

Date: Jun 14, 2013

Utilization of Modvat Credit Post-Amalgamation: Central Excise v. Rajshree Sugars & Chemicals Ltd. Introduction The case of Central Excise v. Rajshree Sugars & Chemicals Ltd. adjudicated by the...

Enhanced Compensation Criteria in Motor Accident Claims: New India Assurance Co. Ltd. v. P. Vinayagasundaram

Date: Jun 8, 2013

Enhanced Compensation Criteria in Motor Accident Claims: New India Assurance Co. Ltd. v. P. Vinayagasundaram Introduction The case of New India Assurance Co. Ltd. v. P. Vinayagasundaram adjudicated...

Madras High Court Establishes Precedent for Free Import of Secondhand Digital Multifunction Machines under Foreign Trade Policy 2009-2014

Date: Jun 6, 2013

Madras High Court Establishes Precedent for Free Import of Secondhand Digital Multifunction Machines under Foreign Trade Policy 2009-2014 Introduction The case titled Shrishti Digital Solution Ye...

Penal Implications of Concealment of Income Under Section 271(1)(c) - Sharma Alloys (India) Ltd. v. Income-Tax Officer (Osd)

Date: Jun 6, 2013

Penal Implications of Concealment of Income Under Section 271(1)(c) - Sharma Alloys (India) Ltd. v. Income-Tax Officer (Osd) Introduction The case of Sharma Alloys (India) Ltd. v. Income-Tax Officer...

Madras High Court Clarifies Continuation of Disciplinary Proceedings Post-Superannuation Without Rule 56(1)(c)

Date: Apr 27, 2013

Madras High Court Clarifies Continuation of Disciplinary Proceedings Post-Superannuation Without Rule 56(1)(c) Introduction The case of C. Mathesu v. The Secretary To Government, Revenue Department,...

Astek Electricals & Controls v. Assistant Commissioner (CT): Upholding Due Process in Tax Enforcement

Date: Apr 19, 2013

Astek Electricals & Controls v. Assistant Commissioner (CT): Upholding Due Process in Tax Enforcement Introduction The case of Astek Electricals & Controls v. Assistant Commissioner (CT) was...

Madras High Court Sets Precedent on RTI Act’s Scope Over Judicial Administration

Date: Apr 18, 2013

Madras High Court Sets Precedent on RTI Act’s Scope Over Judicial Administration Introduction The case of The Registrar General, High Court Of Madras, Chennai-600 104 Petitioner v. K. Elango...

Affirmation of the Right to Peaceful Assembly: Insights from Govt. of T.N. v. Era. Selvam

Date: Apr 14, 2013

Affirmation of the Right to Peaceful Assembly: Insights from Govt. of T.N. v. Era. Selvam Introduction The case of Govt. of T.N. v. Era. Selvam was adjudicated by the Madras High Court on April 13,...

Recognition of Generic Terms in Pharmaceutical Trade Marks: Orchid Chemicals v. Wockhardt

Date: Apr 13, 2013

Recognition of Generic Terms in Pharmaceutical Trade Marks: Orchid Chemicals v. Wockhardt Introduction The case of Orchid Chemicals & Pharmaceuticals Ltd. v. Wockhardt Limited adjudicated by the...

Strict Procedural Compliance for Removal of Panchayat President under Section 205 of the Tamil Nadu Panchayats Act Established by Madras High Court

Date: Apr 11, 2013

Strict Procedural Compliance for Removal of Panchayat President under Section 205 of the Tamil Nadu Panchayats Act Established by Madras High Court Introduction The case of P. Packiyam v. The...

Exhaustion of Statutory Remedies Required Before Writ Petition in Tax Disputes: Kone Elevator India Pvt. Ltd. v. Income Tax

Date: Apr 11, 2013

Exhaustion of Statutory Remedies Required Before Writ Petition in Tax Disputes: Kone Elevator India Pvt. Ltd. v. Income Tax Introduction In the case of Kone Elevator India Pvt. Ltd. v. Income Tax,...

Right to Challenge Order Declining Leave to Defend Under Article 227 and Section 115 C.P.C.

Date: Apr 11, 2013

Right to Challenge Order Declining Leave to Defend Under Article 227 and Section 115 C.P.C. Introduction The case of Shivsu Canadian Clear International Limited, Shivsu Towers v. Freightcan Global...