Restricting Emergency Powers Over Statutory Authorities: Logeswari v. District Collector, Tiruchirappalli Introduction The case of Logeswari v. District Collector, Tiruchirappalli adjudicated by the...
Caveat Emptor and Encumbrance Disclosure in Auction Sales: Insights from N. Suresh v. The Indian Bank Introduction The case of N. Suresh v. The Indian Bank, Micro Arm Branch adjudicated by the Madras...
Madras High Court Establishes Directory Nature of Section 12AA Time Limit in Income Tax v. Karimangalam Onriya Pengal Semipu Amaipu Ltd. Introduction The case of Income Tax v. Karimangalam Onriya...
Insurer’s Liability for Claims Against Insured as Occupant: Insights from National Insurance Co. Ltd. v. Krishnan Introduction The case of National Insurance Co. Ltd. v. Krishnan adjudicated by the...
Madras High Court Confirms Free Import of Second-Hand Digital Multifunction Machines under Clause 2.33 HBP (Vol.1) and FTP 2009-2014 Introduction In the landmark case of The Commissioner Of Customs...
Madras High Court Upholds Strict Interpretation of Shipping Bill Conversion under Customs Act Introduction The case of The Commissioner Of Customs (Seaport-Export) Custom House, No. 60, Rajaji Salai,...
Clarification on Property Registration Under Attachment: K.D.P Properties Pvt. Ltd. vs. The Sub-Registrar Introduction The case of K.D.P Properties Pvt. Ltd., Chennai v. The Sub-Registrar, Arasaradi...
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 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 Introduction In the landmark case of Commissioner Of...
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 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 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 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) 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. 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 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 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 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. Introduction The case of Godrej Consumer Products Ltd. v. S.C. Johnson Products Ltd. was adjudicated by the...