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  • Commentaries
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Madras High Court Case Commentaries

Empowering Consumer Forums: Authority to Issue Commissions Under the Consumer Protection Act

Empowering Consumer Forums: Authority to Issue Commissions Under the Consumer Protection Act

Date: Jun 30, 1998
Empowering Consumer Forums: Authority to Issue Commissions Under the Consumer Protection Act Introduction The case of M/S. Ramaniyam Real Estates Ltd. v. Dr. P. Radhakrishnan adjudicated by the...
Enerjex vs. Enerjase: Establishing the Boundaries of Phonetic Similarity in Trademark Infringement

Enerjex vs. Enerjase: Establishing the Boundaries of Phonetic Similarity in Trademark Infringement

Date: Jun 20, 1998
Enerjex vs. Enerjase: Establishing the Boundaries of Phonetic Similarity in Trademark Infringement Introduction The case of Indo-Pharma Pharmaceutical Works Ltd v. Citadel Fine Pharmaceuticals Ltd...
Trans-Border Reputation and Passing Off: The Westin Case

Trans-Border Reputation and Passing Off: The Westin Case

Date: Jun 20, 1998
Trans-Border Reputation and Passing Off: The Westin Case Introduction The case of Caesar Park Hotels & Resorts Inc. (CPHR) v. Westinn Hospitality Services Ltd. (WHSL) adjudicated by the Madras High...
Geo Industries Precedent: Set-Off of Losses Across Distinct Business Operations

Geo Industries Precedent: Set-Off of Losses Across Distinct Business Operations

Date: Jun 13, 1998
Geo Industries Precedent: Set-Off of Losses Across Distinct Business Operations Introduction The case of Commissioner Of Income-Tax v. Geo Industries And Insecticides (I) Pvt. Ltd. adjudicated by the...
Comprehensive Analysis of Depreciation and Development Rebate Provisions in Commissioner Of Income-Tax v. Southern Petro Chemical Industries Corporation Ltd. (No. 1)

Comprehensive Analysis of Depreciation and Development Rebate Provisions in Commissioner Of Income-Tax v. Southern Petro Chemical Industries Corporation Ltd. (No. 1)

Date: Jun 13, 1998
Comprehensive Analysis of Depreciation and Development Rebate Provisions in Commissioner Of Income-Tax v. Southern Petro Chemical Industries Corporation Ltd. (No. 1) Introduction The case of...
Elgi Equipments Ltd. Judgment: Unrestricted Initial Superannuation Deductions and Inclusive Investment Allowance Criteria

Elgi Equipments Ltd. Judgment: Unrestricted Initial Superannuation Deductions and Inclusive Investment Allowance Criteria

Date: Jun 11, 1998
Elgi Equipments Ltd. Judgment: Unrestricted Initial Superannuation Deductions and Inclusive Investment Allowance Criteria 1. Introduction In the landmark case of Commissioner Of Income-Tax v. Elgi...
Comprehensive Commentary on Commissioner Of Income-Tax v. M.R.M Plantations: Defining the Scope of "Record" under section 154 of the Income-tax Act, 1961

Comprehensive Commentary on Commissioner Of Income-Tax v. M.R.M Plantations: Defining the Scope of "Record" under section 154 of the Income-tax Act, 1961

Date: Jun 10, 1998
Defining the Scope of "Record" under section 154 of the Income-tax Act, 1961: Insights from Commissioner Of Income-Tax v. M.R.M Plantations (P.) Ltd. Introduction The case of Commissioner Of...
Interest on Refunded Interest under Section 244(1A): Insights from Commissioner Of Income-Tax v. Needle Industries Pvt. Ltd.

Interest on Refunded Interest under Section 244(1A): Insights from Commissioner Of Income-Tax v. Needle Industries Pvt. Ltd.

Date: Jun 9, 1998
Interest on Refunded Interest under Section 244(1A): Insights from Commissioner Of Income-Tax v. Needle Industries Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Needle Industries...
Enhanced Revisional Authority under Section 263: Insights from Commissioner Of Income-Tax v. South India Shipping Corporation Ltd.

Enhanced Revisional Authority under Section 263: Insights from Commissioner Of Income-Tax v. South India Shipping Corporation Ltd.

Date: Jun 9, 1998
Enhanced Revisory Jurisdiction under Section 263: Insights from Commissioner Of Income-Tax v. South India Shipping Corporation Ltd. Introduction The case of Commissioner Of Income-Tax v. South India...
Standard for Levying Penalties under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. M.P Narayanan

Standard for Levying Penalties under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. M.P Narayanan

Date: Jun 9, 1998
Standard for Levying Penalties under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. M.P Narayanan Introduction The case of Commissioner Of Income-Tax v. M.P Narayanan was adjudicated...
GLUCO as a Generic Term: Limiting Trademark Protection – Parle Products Ltd. v Bakemans Ind. Ltd.

GLUCO as a Generic Term: Limiting Trademark Protection – Parle Products Ltd. v Bakemans Ind. Ltd.

Date: May 30, 1998
GLUCO as a Generic Term: Limiting Trademark Protection – Parle Products Ltd. v Bakemans Ind. Ltd. Introduction The case of Parle Products Limited v. Bakemans Industries Limited adjudicated by the...
Balancing Freedom of Assembly and Public Order: Insights from Nedumaran v. State Of Tamil Nadu

Balancing Freedom of Assembly and Public Order: Insights from Nedumaran v. State Of Tamil Nadu

Date: May 1, 1998
Balancing Freedom of Assembly and Public Order: Insights from Nedumaran v. State Of Tamil Nadu And Others 1. Introduction In the landmark case of Nedumaran v. State Of Tamil Nadu And Others (Madras...
Validity of Notice Service under Section 148: Insights from A.K.M Govindaswamy Chettiar v. Income-Tax Officer

Validity of Notice Service under Section 148: Insights from A.K.M Govindaswamy Chettiar v. Income-Tax Officer

Date: May 1, 1998
Validity of Notice Service under Section 148: Insights from A.K.M Govindaswamy Chettiar v. Income-Tax Officer Introduction The case of A.K.M Govindaswamy Chettiar (Decd.) And Others v. Income-Tax...
Commissioner Of Income-Tax v. Seshasayee Paper And Boards Ltd.: Expansion of Revisional Jurisdiction under Section 263

Commissioner Of Income-Tax v. Seshasayee Paper And Boards Ltd.: Expansion of Revisional Jurisdiction under Section 263

Date: May 1, 1998
Commissioner Of Income-Tax v. Seshasayee Paper And Boards Ltd.: Expansion of Revisional Jurisdiction under Section 263 Introduction The case of Commissioner Of Income-Tax v. Seshasayee Paper And...
Transfer as an Incident of Service in Minority Educational Institutions: Madras High Court Decision

Transfer as an Incident of Service in Minority Educational Institutions: Madras High Court Decision

Date: May 1, 1998
Transfer as an Incident of Service in Minority Educational Institutions: Madras High Court Decision Introduction The case of Correspondent, Malankara Syrian Catholic School v. J. Rabinson Jacob was...
Civil Courts Retain Jurisdiction Over Land Title Disputes Under Tamil Nadu Minor Inams Act – Srinivasan v. Madhyarjuneswaraswami

Civil Courts Retain Jurisdiction Over Land Title Disputes Under Tamil Nadu Minor Inams Act – Srinivasan v. Madhyarjuneswaraswami

Date: May 1, 1998
Civil Courts Retain Jurisdiction Over Land Title Disputes Under Tamil Nadu Minor Inams Act – Srinivasan v. Madhyarjuneswaraswami Introduction The case of Srinivasan v. Madhyarjuneswaraswami...
Income Tax Deduction Clarifications: Depreciation Rates and Allowance Eligibility in Mercantile Credit Corporation Ltd. v. Commissioner Of Income-Tax

Income Tax Deduction Clarifications: Depreciation Rates and Allowance Eligibility in Mercantile Credit Corporation Ltd. v. Commissioner Of Income-Tax

Date: Apr 24, 1998
Income Tax Deduction Clarifications: Depreciation Rates and Allowance Eligibility in Mercantile Credit Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of Mercantile Credit...
Limits on the Commissioner's Revisory Powers under Section 263: Insights from Commissioner Of Income-Tax v. Amalgamations Ltd.

Limits on the Commissioner's Revisory Powers under Section 263: Insights from Commissioner Of Income-Tax v. Amalgamations Ltd.

Date: Apr 23, 1998
Limits on the Commissioner's Revisory Powers under Section 263: Insights from Commissioner Of Income-Tax v. Amalgamations Ltd. Introduction The case of Commissioner Of Income-Tax v. Amalgamations...
Non-Deductibility of Interest on Delayed Income-Tax Payments: Insights from Commissioner Of Income-Tax v. Chennai Properties And Investment Ltd.

Non-Deductibility of Interest on Delayed Income-Tax Payments: Insights from Commissioner Of Income-Tax v. Chennai Properties And Investment Ltd.

Date: Apr 21, 1998
Non-Deductibility of Interest on Delayed Income-Tax Payments: Insights from Commissioner Of Income-Tax v. Chennai Properties And Investment Ltd. Introduction Commissioner Of Income-Tax v. Chennai...
Establishing Title Through Correct Application of Section 41 of the Transfer of Property Act: A Comprehensive Analysis of V. Manakkan And Five Others v. Veera Perumal

Establishing Title Through Correct Application of Section 41 of the Transfer of Property Act: A Comprehensive Analysis of V. Manakkan And Five Others v. Veera Perumal

Date: Apr 19, 1998
Establishing Title Through Correct Application of Section 41 of the Transfer of Property Act: A Comprehensive Analysis of V. Manakkan And Five Others v. Veera Perumal Introduction The case of V....
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