Madras High Court Case Commentaries

Madras High Court Establishes Time-Barred Debts Cannot Attract Section 138 of Negotiable Instruments Act Without a Distinct Promise

Date: Jul 26, 2012

Madras High Court Establishes Time-Barred Debts Cannot Attract Section 138 of Negotiable Instruments Act Without a Distinct Promise Introduction The case of Sama Dharman Proprietor M/S. Sri Sai Tex...

Madras High Court Establishes Precedent on Land Acquisition Procedures Post-Repeal Act

Date: Jul 24, 2012

Madras High Court Establishes Precedent on Land Acquisition Procedures Post-Repeal Act Introduction The Madras High Court, through a landmark judgment delivered by Chief Justice M.Y Eqbal on July 23,...

Leave to Defend in Summary Suits with Arbitration Clauses – G. Rajarajan v. AIG Consumer Financial Services

Date: Jul 21, 2012

Leave to Defend in Summary Suits with Arbitration Clauses – G. Rajarajan v. AIG Consumer Financial Services Introduction The case of G. Rajarajan v. AIG Consumer Financial Services (India) Ltd.,...

Unavailability of Scientific Expertise for Determining Ink Age: A Landmark in K. Vairavan v. Selvaraj

Date: Jul 19, 2012

Unavailability of Scientific Expertise for Determining Ink Age: A Landmark in K. Vairavan v. Selvaraj Introduction The case of K. Vairavan v. Selvaraj, adjudicated by the Madras High Court on July...

High Court's Authority under Section 482 Cr.P.C to Order Concurrent Sentences: Insights from K. Arasan Rajkumar v. State of Tamil Nadu

Date: Jul 17, 2012

High Court's Authority under Section 482 Cr.P.C to Order Concurrent Sentences: Insights from K. Arasan Rajkumar v. State of Tamil Nadu Introduction The case of K. Arasan Rajkumar v. The State Of...

Classification of Landing and Parking Charges: Commissioner of Income-Tax v. Singapore Airlines Ltd. - A Landmark Judgment

Date: Jul 14, 2012

Classification of Landing and Parking Charges: Commissioner of Income-Tax v. Singapore Airlines Ltd. - A Landmark Judgment Introduction The case of Commissioner of Income-Tax v. Singapore Airlines...

Re-defining 'Possession' under PMLA's Section 8(4): Madras High Court's Landmark Ruling

Date: Jul 12, 2012

Re-defining 'Possession' under PMLA's Section 8(4): Madras High Court's Landmark Ruling Introduction The case of A. Kamarunnisa Ghori v. Chairperson, Prevention Of Money Laundering adjudicated by the...

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

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.

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

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

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

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

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.

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

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.

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

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

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

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,...