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Madras High Court Case Commentaries

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....
Ramachandran & Others v. Balakrishnan & Others: Reinforcing Judicial Standards for Ex-Parte Decrees

Ramachandran & Others v. Balakrishnan & Others: Reinforcing Judicial Standards for Ex-Parte Decrees

Date: Sep 15, 2020
Ramachandran & Others v. Balakrishnan & Others: Reinforcing Judicial Standards for Ex-Parte Decrees Introduction The case of Ramachandran & Others v. Balakrishnan & Others was adjudicated by the...
Strict Enforcement of Limitation Period in Transfer Pricing Assessments: Pfizer Healthcare India Pvt Ltd vs. JCIT

Strict Enforcement of Limitation Period in Transfer Pricing Assessments: Pfizer Healthcare India Pvt Ltd vs. JCIT

Date: Sep 8, 2020
Strict Enforcement of Limitation Period in Transfer Pricing Assessments: Pfizer Healthcare India Pvt Ltd vs. JCIT Introduction In the landmark case of M/s. Pfizer Healthcare India Private Limited,...
Tamil Nadu Public Service Commission v. P. Muthian: Enhancing Transparency Under the Right to Information Act

Tamil Nadu Public Service Commission v. P. Muthian: Enhancing Transparency Under the Right to Information Act

Date: Sep 8, 2020
Tamil Nadu Public Service Commission v. P. Muthian: Enhancing Transparency Under the Right to Information Act Introduction The case of Tamil Nadu Public Service Commission (TNPSC) v. P. Muthian...
Madras High Court Clarifies Jurisdiction Over Statutory and Contractual Insurance Claims in Cholamandalam MS General Insurance Co. Ltd. v. Ramesh Babu

Madras High Court Clarifies Jurisdiction Over Statutory and Contractual Insurance Claims in Cholamandalam MS General Insurance Co. Ltd. v. Ramesh Babu

Date: Sep 3, 2020
Madras High Court Clarifies Jurisdiction Over Statutory and Contractual Insurance Claims in Cholamandalam MS General Insurance Co. Ltd. v. Ramesh Babu Introduction The case of Cholamandalam MS...
Establishing Legal Presumptions in Corruption Cases: Analysis of State of Tamil Nadu v. N. Vijayakumar

Establishing Legal Presumptions in Corruption Cases: Analysis of State of Tamil Nadu v. N. Vijayakumar

Date: Aug 29, 2020
Establishing Legal Presumptions in Corruption Cases: Analysis of State of Tamil Nadu v. N. Vijayakumar Introduction The case State of Tamil Nadu v. N. Vijayakumar adjudicated by the Madras High Court...
Enhancement of Compensation: Fixation of Notional Income and Future Prospects in Motor Vehicle Accident Claims – Saritha & Others v. Siva & Another

Enhancement of Compensation: Fixation of Notional Income and Future Prospects in Motor Vehicle Accident Claims – Saritha & Others v. Siva & Another

Date: Aug 28, 2020
Enhancement of Compensation: Fixation of Notional Income and Future Prospects in Motor Vehicle Accident Claims – Saritha & Others v. Siva & Another Introduction The case of Saritha & Others v. Siva &...
Exception to Six-Month Limitation for Stamp Paper Refunds: Seyed Ismail v. District Registrar

Exception to Six-Month Limitation for Stamp Paper Refunds: Seyed Ismail v. District Registrar

Date: Aug 26, 2020
Exception to Six-Month Limitation for Stamp Paper Refunds: Seyed Ismail v. The District Registrar Introduction In the landmark case of Seyed Ismail v. The District Registrar, Chennai & Others,...
Madras High Court Establishes Limitation in Customs Adjudication: J. Sheik Parith v. The Commissioner of Customs

Madras High Court Establishes Limitation in Customs Adjudication: J. Sheik Parith v. The Commissioner of Customs

Date: Aug 22, 2020
Madras High Court Establishes Limitation in Customs Adjudication: J. Sheik Parith v. The Commissioner of Customs Introduction The case of J. Sheik Parith v. The Commissioner of Customs...
Maintainability of Letters Patent Appeals: Precedent from D. Kumar v. Raichand Daga & Others

Maintainability of Letters Patent Appeals: Precedent from D. Kumar v. Raichand Daga & Others

Date: Aug 4, 2020
Maintainability of Letters Patent Appeals: Precedent from D. Kumar v. Raichand Daga & Others Introduction The case of D. Kumar v. Raichand Daga & Others adjudicated by the Madras High Court on August...
Negligence and Compensation under Section 166 of the Motor Vehicles Act: Insights from Manager, New India Assurance Co. Ltd. v. Vinayagamoorthy & Another

Negligence and Compensation under Section 166 of the Motor Vehicles Act: Insights from Manager, New India Assurance Co. Ltd. v. Vinayagamoorthy & Another

Date: Jul 18, 2020
Negligence and Compensation under Section 166 of the Motor Vehicles Act: Insights from Manager, New India Assurance Co. Ltd., Chennai v. Vinayagamoorthy & Another Introduction The case of Manager,...
Enhancing Accountability in History-Sheeting: Insights from Thirumagan v. SP Madurai

Enhancing Accountability in History-Sheeting: Insights from Thirumagan v. SP Madurai

Date: Jul 4, 2020
Enhancing Accountability in History-Sheeting: Insights from Thirumagan v. SP Madurai Introduction The case of Thirumagan v. The Superintendent of Police Madurai District Alagarkovil Road Madurai &...
Madras High Court Upholds Distinction Between Regular and Contractual Employees in Retirement Age Extension

Madras High Court Upholds Distinction Between Regular and Contractual Employees in Retirement Age Extension

Date: Jun 9, 2020
Madras High Court Upholds Distinction Between Regular and Contractual Employees in Retirement Age Extension Introduction The case of S. Germani Isabella v. The State of Tamilnadu, decided by the...
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