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Madras High Court Case Commentaries

Reservation Norms in University Recruitment: Mandating Department-wise Units over University-wide Approach – Insights from M.S. Balamurugan v. Dr. S. Gandhi

Reservation Norms in University Recruitment: Mandating Department-wise Units over University-wide Approach – Insights from M.S. Balamurugan v. Dr. S. Gandhi

Date: Dec 24, 2020
Reservation Norms in University Recruitment: Mandating Department-wise Units over University-wide Approach – Insights from M.S. Balamurugan v. Dr. S. Gandhi Introduction The case of M.S. Balamurugan,...
Madras High Court Establishes Authority Over Fraudulent Property Settlements

Madras High Court Establishes Authority Over Fraudulent Property Settlements

Date: Dec 16, 2020
Madras High Court Establishes Authority Over Fraudulent Property Settlements Introduction The case of J. Jayaniithaa & Others v. Inspector General of Registration, Raja Annamalai Puram & Others...
Redefining 'Gift' in Corporate Share Transfers: Madras High Court Upholds Transfer Pricing Adjustments and Prevents Tax Avoidance

Redefining 'Gift' in Corporate Share Transfers: Madras High Court Upholds Transfer Pricing Adjustments and Prevents Tax Avoidance

Date: Dec 11, 2020
Redefining 'Gift' in Corporate Share Transfers: Madras High Court Upholds Transfer Pricing Adjustments and Prevents Tax Avoidance Introduction In the landmark case of Principal Commissioner Of Income...
Babuji Jacob v. Income Tax Officer: Invalid Penalty Proceedings under Section 271(1)(c)

Babuji Jacob v. Income Tax Officer: Invalid Penalty Proceedings under Section 271(1)(c)

Date: Dec 9, 2020
Babuji Jacob v. Income Tax Officer: Invalid Penalty Proceedings under Section 271(1)(c) Introduction The case of Babuji Jacob v. Income Tax Officer, Non Corporate Ward 1(2), Chennai adjudicated by...
Transfer of Assessing Authority under Section 127: Insights from M/s Advantage Strategic Consulting Pvt. Ltd. v. Principal Commissioner of Income Tax

Transfer of Assessing Authority under Section 127: Insights from M/s Advantage Strategic Consulting Pvt. Ltd. v. Principal Commissioner of Income Tax

Date: Dec 3, 2020
Transfer of Assessing Authority under Section 127: Insights from M/s Advantage Strategic Consulting Pvt. Ltd. v. Principal Commissioner of Income Tax Introduction The case of M/s Advantage Strategic...
Madras High Court Upholds Amendment to Tamil Nadu Chit Fund Rules: Implications and Legal Insights

Madras High Court Upholds Amendment to Tamil Nadu Chit Fund Rules: Implications and Legal Insights

Date: Dec 2, 2020
Madras High Court Upholds Amendment to Tamil Nadu Chit Fund Rules: Implications and Legal Insights Introduction The case of Incorporated Chit Funds Association v. State Of Tamil Nadu before the...
Judicial Intervention in Arbitration: Chennai Port Trust v. M/s. Chettinad Logistics

Judicial Intervention in Arbitration: Chennai Port Trust v. M/s. Chettinad Logistics

Date: Nov 12, 2020
Judicial Intervention in Arbitration: Chennai Port Trust v. M/s. Chettinad Logistics 1. Introduction The case of The Chennai Port Trust, Represented by its Chairman, Chennai v. M/s. Chettinad...
Madras High Court Upholds Nativity Rights in Varsha Parappa Totagi v. The District Collector

Madras High Court Upholds Nativity Rights in Varsha Parappa Totagi v. The District Collector

Date: Nov 12, 2020
Madras High Court Upholds Nativity Rights in Varsha Parappa Totagi v. The District Collector Introduction The case of Varsha Parappa Totagi v. The District Collector, Chennai & Another adjudicated by...
Registrar's Authority in Successive Property Registrations: N. Ramayee v. Sub-Registrar

Registrar's Authority in Successive Property Registrations: N. Ramayee v. Sub-Registrar

Date: Nov 6, 2020
Registrar's Authority in Successive Property Registrations: N. Ramayee v. Sub-Registrar Introduction The case of N. Ramayee v. Sub-Registrar, Registration Department And Another adjudicated by the...
Madras High Court Upholds Pay Re-fixation for Teachers Transferring from Aided to Government Service

Madras High Court Upholds Pay Re-fixation for Teachers Transferring from Aided to Government Service

Date: Oct 17, 2020
Madras High Court Upholds Pay Re-fixation for Teachers Transferring from Aided to Government Service 1. Introduction The case of The Secretary to State Government Department of School Education,...
Tamil Nadu Medical Bond Enforcement: High Court Upholds Retention of Certificates for All India Quota PG Students

Tamil Nadu Medical Bond Enforcement: High Court Upholds Retention of Certificates for All India Quota PG Students

Date: Oct 7, 2020
Tamil Nadu Medical Bond Enforcement: High Court Upholds Retention of Certificates for All India Quota PG Students Introduction The case of State Of Tamil Nadu, Through Its Secretary, Department Of...
Madras High Court Restricts Scope of Limited Scrutiny and Limits Section 263 Revision Power under Income Tax Act

Madras High Court Restricts Scope of Limited Scrutiny and Limits Section 263 Revision Power under Income Tax Act

Date: Oct 7, 2020
Madras High Court Restricts Scope of Limited Scrutiny and Limits Section 263 Revision Power under Income Tax Act Introduction In the landmark case of Commissioner Of Income Tax v. Padmavathi,...
Madras High Court Permits Rectification of GSTR-1 Beyond Deadline Due to Lack of Enabling Mechanism

Madras High Court Permits Rectification of GSTR-1 Beyond Deadline Due to Lack of Enabling Mechanism

Date: Oct 7, 2020
Madras High Court Permits Rectification of GSTR-1 Beyond Deadline Due to Lack of Enabling Mechanism Introduction The case of M/s. SUN DYE CHEM, Rep by its Partner N. Prabaharan v. The Assistant...
Madras High Court Upholds RBI’s Authority to Issue Basel III AT1 Bonds: A Landmark Judgment

Madras High Court Upholds RBI’s Authority to Issue Basel III AT1 Bonds: A Landmark Judgment

Date: Oct 1, 2020
Madras High Court Upholds RBI’s Authority to Issue Basel III AT1 Bonds: A Landmark Judgment Introduction The case of Piyush Bokaria And Others v. Reserve Bank Of India And Others decided by the...
Madras High Court Upholds Retrospective Application of Section 50C Proviso in Commissioner Of Income Tax v. Vummudi Amarendran

Madras High Court Upholds Retrospective Application of Section 50C Proviso in Commissioner Of Income Tax v. Vummudi Amarendran

Date: Sep 29, 2020
Madras High Court Upholds Retrospective Application of Section 50C Proviso in Commissioner Of Income Tax v. Vummudi Amarendran Introduction The case of Commissioner Of Income Tax v. Vummudi...
Separation of Powers Reinforced: Madras High Court Rules Against Police Acting as Executive Magistrates in Devi v. DCP

Separation of Powers Reinforced: Madras High Court Rules Against Police Acting as Executive Magistrates in Devi v. DCP

Date: Sep 26, 2020
Separation of Powers Reinforced: Madras High Court Rules Against Police Acting as Executive Magistrates in Devi v. Executive Magistrate-Cum-Deputy Commissioner Of Police And Another Introduction The...
Madras High Court Upholds Strict Compliance with Section 40A(3) and Rule 6DD: Genuineness of Transactions Insufficient for Cash Payment Exemption

Madras High Court Upholds Strict Compliance with Section 40A(3) and Rule 6DD: Genuineness of Transactions Insufficient for Cash Payment Exemption

Date: Sep 23, 2020
Madras High Court Upholds Strict Compliance with Section 40A(3) and Rule 6DD: Genuineness of Transactions Insufficient for Cash Payment Exemption Introduction The case of M/s. Vaduganathan Talkies,...
Comprehensive Commentary on Commissioner Of Income Tax v. Celebrity Fashion Ltd.

Comprehensive Commentary on Commissioner Of Income Tax v. Celebrity Fashion Ltd.

Date: Sep 22, 2020
Commissioner Of Income Tax v. Celebrity Fashion Ltd.: Establishing Judicial Precedents on Section 14A and Speculative Transactions Introduction The case of Commissioner Of Income Tax v. Celebrity...
Madras High Court Upholds RERA's Applicability Over Regional Rules: Landmark Judgment in Subashini Thulasiram v. SPR & Rg Constructions

Madras High Court Upholds RERA's Applicability Over Regional Rules: Landmark Judgment in Subashini Thulasiram v. SPR & Rg Constructions

Date: Sep 16, 2020
Madras High Court Upholds RERA's Applicability Over Regional Rules: Landmark Judgment in Subashini Thulasiram v. SPR & Rg Constructions Introduction The case of Subashini Thulasiram, Rep. By Her...
Madras High Court Upholds Unlimited Carry Forward of Depreciation Losses Beyond Eight Years

Madras High Court Upholds Unlimited Carry Forward of Depreciation Losses Beyond Eight Years

Date: Sep 15, 2020
Madras High Court Upholds Unlimited Carry Forward of Depreciation Losses Beyond Eight Years Introduction The case of Commissioner Of Income Tax, Chennai v. Sanmar Speciality Chemicals Ltd....
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