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Income from Assigned Film Distribution Rights Not Classified as Business Activity for Charitable Trusts Introduction The case of Commissioner Of Income-Tax v. Nagi Reddi Charities adjudicated by the...
Mandate for Execution Courts to Conduct Enquiries Before Arresting Judgment Debtors: Insights from M. Muthuswamy v. Supasri Chit Funds Introduction The case of M. Muthuswamy Petitioner v. Supasri...
Enforcement of Negative Covenants in Preliminary Agreements: Madras High Court Highlights Need for Conclusive Terms Before Granting Interim Injunction Introduction The case of Multichannel (India)...
Abuse of Process of Law: Insights from Nesammal And Another Petitioners v. Edward And Another S Introduction The case of Nesammal And Another Petitioners v. Edward And Another S adjudicated by the...
N. Saraswathi Ammal v. Jayaram Rao: Clarifying the Limitation Period in Specific Performance of Sale Contracts Introduction The case of N. Saraswathi Ammal v. Jayaram Rao And 2 Others heard by the...
Strict Compliance Required for Section 13(1)(c) Exemptions in Pre-1962 Charitable Societies Introduction The case of Commissioner Of Income-Tax v. Nagarathu Vaisiyargal Sangam (Madras High Court,...
Reaffirmation of Penalty Calculation Based on Original Assessment Laws: Commissioner of Income Tax v. Dr. A. Mohd. Abdul Khadir 1. Introduction The case of Commissioner Of Income-Tax v. Dr. A. Mohd....
Depreciation on Individual Plant Units: Extending the Proviso of Section 32(1)(ii) Introduction The case of First Leasing Co. Of India Ltd. v. Commissioner Of Income-Tax (No. Xk2) adjudicated by the...
Disallowance of Excess Remuneration Under Income-tax Act: Commissioner Of Income-Tax v. India Cements Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v. India Cements Ltd., the...
Mandatory Impleading of Co-Sharers and Accurate Genealogy in Partition Suits: Sabasthi Nadar v. Savurimuthu Nadar And Another Introduction The case of Sabasthi Nadar v. Savurimuthu Nadar And Another,...
Recognition of Religious Societies under Section 12-A of the Income Tax Act: Madras High Court's Landmark Decision Introduction The case of New Life In Christ Evangelistic Association (NLC) v. The...
Disallowance of Interest Deduction Under Section 36(1)(iii) for Diverted Borrowed Funds: K. Somasundaram And Brothers v. Commissioner Of Income-Tax Introduction The case of K. Somasundaram And...
Impact of Section 115J on Depreciation Allowance: Shriram Transport Finance Co. Ltd. v. Assistant Commissioner Of Income Tax (1998) Introduction The case of Shriram Transport Finance Co. Ltd. v....
Capital vs. Revenue Expenditure in Know-How Agreements: Insights from Commissioner Of Income-Tax v. W.S Insulators Of India Ltd. Introduction The case of Commissioner Of Income-Tax v. W.S Insulators...
Clarifying Wilful Negligence for Surcharge Orders Under Tamil Nadu Cooperative Societies Act Introduction The case of M. Sambandam v. Deputy Registrar (Credit) Co-Operative Societies, Madras, And...
Deemed Acceptance of Export Values Under DEPB Scheme Due to Delayed Verification: Analysis of J.G Exports v. Commissioner Of Customs, Chennai Introduction The case of J.G Exports v. Commissioner Of...
Madras High Court Clarifies Limits of Review Jurisdiction under Order 47, Rule 1, C.P.C in Hindustan Photo Films Case Introduction In the landmark case of The Managing Director, Hindustan Photo Films...
Madras High Court Rules on Condonation of Appeal Delay: Insufficient Cause Denied in Indian Oil vs. Modern Home Agencies Introduction The case of Indian Oil Corporation Ltd. v. Mrs. Sakuntala...
Madras High Court Upholds Trade-Mark Protection Against Unauthorized Advertisement Use Introduction The case of Ramu Hosieries, Rep. By Its Sole Proprietor Mr. M. Murugeshan versus Ramu Hosieries,...
Strict Enforcement of Limitation Period under Section 269G: Insights from Smt. R.V Sarojini Devi v. I.T. AC 1. Introduction The case of Smt. R.V Sarojini Devi v. Inspecting Assistant Commissioner Of...