Madras High Court Case Commentaries

Clarifying the Evidentiary Value of Statements under Section 133A vs Section 132(4) - Analysis of Commissioner Of Income-Tax v. S. Khader Khan Son

Date: Jul 5, 2007

Clarifying the Evidentiary Value of Statements under Section 133A vs Section 132(4) - Analysis of Commissioner Of Income-Tax v. S. Khader Khan Son Introduction The case of Commissioner Of Income-Tax...

Judicial Clarification on Market Value Determination in Court Auctions under Section 47-A of the Indian Stamp Act

Date: Jun 29, 2007

Judicial Clarification on Market Value Determination in Court Auctions under Section 47-A of the Indian Stamp Act Introduction The case of Devi Narayanan Housing Development Pvt. Ltd. v. Inspector...

Madras High Court Upholds Revenue Treatment of Operational Expenditures in Southern Roadways Ltd. Case

Date: Jun 20, 2007

Madras High Court Upholds Revenue Treatment of Operational Expenditures in Southern Roadways Ltd. Case Introduction The case of Commissioner Of Income-Tax v. Southern Roadways Ltd. adjudicated by the...

Clarifying the Applicability of Penalty Under Section 271(1)(c) in Income Tax Cases: Insights from Commissioner Of Income-Tax v. Caplin Point Laboratories Ltd.

Date: Jun 20, 2007

Clarifying the Applicability of Penalty Under Section 271(1)(c) in Income Tax Cases: Insights from Commissioner Of Income-Tax v. Caplin Point Laboratories Ltd. Introduction In the landmark case...

Madras High Court's Landmark Ruling on Delayed Disciplinary Proceedings: K. Kumaran v. State of Tamil Nadu

Date: Jun 16, 2007

Madras High Court's Landmark Ruling on Delayed Disciplinary Proceedings: K. Kumaran v. State of Tamil Nadu Introduction The case of K. Kumaran v. State of Tamil Nadu adjudicated by the Madras High...

Madras High Court Reaffirms Strict Interpretation of 'Party' in Arbitration Under Section 34 of the Arbitration and Conciliation Act, 1996

Date: Jun 16, 2007

Madras High Court Reaffirms Strict Interpretation of 'Party' in Arbitration Under Section 34 of the Arbitration and Conciliation Act, 1996 1. Introduction The case of Chennai Container Terminal Pvt....

Injunction Enforcement in Trade Mark Infringement: Health And Glow Retailing Pvt. Ltd. v. Dhiren Krishna Paul

Date: Jun 14, 2007

Injunction Enforcement in Trade Mark Infringement: Health And Glow Retailing Pvt. Ltd. v. Dhiren Krishna Paul 1. Introduction This commentary delves into the landmark judgment delivered by the Madras...

Madras High Court Upholds Amended Section 17 of SARFAESI Act: Comprehensive Analysis

Date: Jun 12, 2007

Madras High Court Upholds Amended Section 17 of SARFAESI Act: Comprehensive Analysis Introduction The case of Misons Leather Ltd. v. Canara Bank, adjudicated by the Madras High Court on June 11,...

Madras High Court Establishes Mandatory Regularization of Long-Serving Temporary Employees

Date: Jun 10, 2007

Mandatory Regularization of Long-Serving Temporary Employees: A Landmark Judgment by the Madras High Court Introduction The case of V. Radhakrishnan And Others v. Registrar, Central Administrative...

Allowability of Advertisement Expenditures for Sister Concerns in Income Tax Deductions – Commissioner Of Income-Tax v. Sabena Detergents P. Ltd.

Date: Jun 8, 2007

Allowability of Advertisement Expenditures for Sister Concerns in Income Tax Deductions Commissioner Of Income-Tax v. Sabena Detergents P. Ltd. Court: Madras High Court Date: June 7, 2007...

Andritz Oy v. Enmas Engineering Pvt. Ltd.: Clarifying the Severability and Survival of Arbitration Clauses under the Arbitration and Conciliation Act, 1996

Date: Jun 6, 2007

Andritz Oy v. Enmas Engineering Pvt. Ltd.: Clarifying the Severability and Survival of Arbitration Clauses under the Arbitration and Conciliation Act, 1996 Introduction The case of Andritz Oy. v....

Madras High Court Validates Legislative Authority to Abolish Common Entrance Test in Admissions Based on Normalization: Establishing New Precedent

Date: Apr 28, 2007

Madras High Court Validates Legislative Authority to Abolish Common Entrance Test in Admissions Based on Normalization: Establishing New Precedent Introduction In the landmark case of Minor S. Aswin...

Karpaga Nagar Nala Urimai Sangam v. Municipal Administration And Water Supply Department: Upholding Land Reservation Integrity

Date: Apr 28, 2007

Karpaga Nagar Nala Urimai Sangam v. Municipal Administration And Water Supply Department: Upholding Land Reservation Integrity Introduction The case of Karpaga Nagar Nala Urimai Sangam v. Municipal...

Krishnaveni v. The Union Of India: Upholding Administrative Discretion in National Highway Projects Against Claims of Mala Fides

Date: Apr 28, 2007

Krishnaveni v. The Union Of India: Upholding Administrative Discretion in National Highway Projects Against Claims of Mala Fides Introduction Krishnaveni v. The Union Of India is a significant case...

Madras High Court Establishes Binding Nature of Purchase Tax Clarifications under Section 7-A of the Tamil Nadu G.S.T. Act

Date: Apr 25, 2007

Madras High Court Establishes Binding Nature of Purchase Tax Clarifications under Section 7-A of the Tamil Nadu G.S.T. Act Introduction Case: Ms. Hotel Shri Kannan v. The State of Tamil Nadu Court:...

Madras High Court Establishes Appealability of Rent Controller's Orders under Section 23 of Tamil Nadu Buildings (Lease and Rent Control) Act

Date: Apr 24, 2007

Madras High Court Establishes Appealability of Rent Controller's Orders under Section 23 of Tamil Nadu Buildings (Lease and Rent Control) Act Introduction The case of S.M Chandrasekaran Petitioner v....

Madras High Court Upholds Legal Boundaries in Planning Permission: Casa Grande Ltd. vs. CMDA

Date: Apr 24, 2007

Madras High Court Upholds Legal Boundaries in Planning Permission: Casa Grande Ltd. vs. CMDA Introduction The case of M/S. Casa Grande Private Limited Rep. By Its Director M. Arun Kumar Chennai v....

Revenue Treatment of Machinery Replacement and Interest Deduction on Borrowed Capital: Insights from Commissioner Of Income-Tax v. Sambandham Spinning Mills Ltd.

Date: Apr 19, 2007

Revenue Treatment of Machinery Replacement and Interest Deduction on Borrowed Capital: Insights from Commissioner Of Income-Tax v. Sambandham Spinning Mills Ltd. Introduction The case of Commissioner...

Strict Compliance to Statutory Appeal Deadlines in Madras High Court: Tmt. Muthammal Transports v. Regional Transport Authority

Date: Apr 17, 2007

Strict Compliance to Statutory Appeal Deadlines in Madras High Court: Tmt. Muthammal Transports v. Regional Transport Authority Introduction In the landmark case of Tmt. Muthammal Transports, 1/3...

Madras High Court Reaffirms Eligibility of Hindus Reconverted from Christianity for Scheduled Caste Reservations

Date: Apr 14, 2007

Madras High Court Reaffirms Eligibility of Hindus Reconverted from Christianity for Scheduled Caste Reservations Introduction The case of Prof. I. Elangovan v. The State Of Tamil Nadu Rep. By The...