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  • Commentaries
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Madras High Court Case Commentaries

Clarifying the Tax Implications of Deemed Dividends and Perquisites for Interest-Free Loans to Directors

Clarifying the Tax Implications of Deemed Dividends and Perquisites for Interest-Free Loans to Directors

Date: Apr 18, 1998
Clarifying the Tax Implications of Deemed Dividends and Perquisites for Interest-Free Loans to Directors Introduction The case of Commissioner Of Income-Tax v. T.P.S.H Selva Saroja (Deceased)...
Possession and Evidence in Injunction Suits: Insights from Chellathurai v. Perumal Nadar

Possession and Evidence in Injunction Suits: Insights from Chellathurai v. Perumal Nadar

Date: Apr 16, 1998
Possession and Evidence in Injunction Suits: Insights from Chellathurai v. Perumal Nadar Introduction The judgment in Chellathurai and 5 Others v. Perumal Nadar, delivered by the Madras High Court on...
Burden of Proof in Contesting the Validity of a Will: Insights from S. Kaliyammal v. K. Palaniammal

Burden of Proof in Contesting the Validity of a Will: Insights from S. Kaliyammal v. K. Palaniammal

Date: Apr 4, 1998
Burden of Proof in Contesting the Validity of a Will: Insights from S. Kaliyammal And Others v. K. Palaniammal And Others Introduction The case of S. Kaliyammal And Others v. K. Palaniammal And...
Redefining Ownership for Depreciation Claims under Section 32: Insights from Tamilnadu Dairy Development Corporation Ltd. v. Commissioner Of Income-Tax

Redefining Ownership for Depreciation Claims under Section 32: Insights from Tamilnadu Dairy Development Corporation Ltd. v. Commissioner Of Income-Tax

Date: Mar 31, 1998
Redefining Ownership for Depreciation Claims under Section 32: Insights from Tamilnadu Dairy Development Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of Tamilnadu Dairy...
Mofussil Warehouse v. Commissioner of Income-Tax: Establishing the Scope of Section 263 in Revenue Correction

Mofussil Warehouse v. Commissioner of Income-Tax: Establishing the Scope of Section 263 in Revenue Correction

Date: Mar 28, 1998
Mofussil Warehouse v. Commissioner of Income-Tax: Establishing the Scope of Section 263 in Revenue Correction Introduction The case of Mofussil Warehouse and Trading Co. Ltd. v. Commissioner Of...
Ace Investments v. Commissioner of Income-Tax: Clarifying Business Income Classification

Ace Investments v. Commissioner of Income-Tax: Clarifying Business Income Classification

Date: Mar 27, 1998
Ace Investments v. Commissioner of Income-Tax: Clarifying Business Income Classification Introduction The case of Ace Investments (P.) Ltd. v. Commissioner Of Income-Tax adjudicated by the Madras...
Strict Criteria for Unauthorized Subletting Under Tamil Nadu Rent Control Act Established by Madras High Court

Strict Criteria for Unauthorized Subletting Under Tamil Nadu Rent Control Act Established by Madras High Court

Date: Mar 26, 1998
Strict Criteria for Unauthorized Subletting Under Tamil Nadu Rent Control Act Established by Madras High Court Introduction The case of P. Senniappan And Others v. Kannammal And 2 Others adjudicated...
S. Raju And 9 Others v. K. Nathamani: Establishing Bona Fide Requirements for Eviction under Tamil Nadu Rent Control Act

S. Raju And 9 Others v. K. Nathamani: Establishing Bona Fide Requirements for Eviction under Tamil Nadu Rent Control Act

Date: Mar 21, 1998
S. Raju And 9 Others v. K. Nathamani: Establishing Bona Fide Requirements for Eviction under Tamil Nadu Rent Control Act Introduction The case of S. Raju And 9 Others v. K. Nathamani adjudicated by...
Invalidation of Irregular Share Allotment and Addressing Corporate Oppression: Analysis of Harikumar Rajah v. Sovereign Dairy Industries Ltd.

Invalidation of Irregular Share Allotment and Addressing Corporate Oppression: Analysis of Harikumar Rajah v. Sovereign Dairy Industries Ltd.

Date: Mar 21, 1998
Invalidation of Irregular Share Allotment and Addressing Corporate Oppression: Analysis of Harikumar Rajah v. Sovereign Dairy Industries Ltd. Introduction The case of Harikumar Rajah v. Sovereign...
K. Govindaswamy v. Tamil Nadu Civil Supplies Corporation, Ltd.: Upholding Natural Justice in Administrative Punishments

K. Govindaswamy v. Tamil Nadu Civil Supplies Corporation, Ltd.: Upholding Natural Justice in Administrative Punishments

Date: Mar 17, 1998
K. Govindaswamy v. Tamil Nadu Civil Supplies Corporation, Ltd.: Upholding Natural Justice in Administrative Punishments Introduction The case of K. Govindaswamy v. Tamil Nadu Civil Supplies...
Remission of Sentence for Prevention of Corruption Act Offenders: Madras High Court Establishes Applicability of Article 161 Government Orders

Remission of Sentence for Prevention of Corruption Act Offenders: Madras High Court Establishes Applicability of Article 161 Government Orders

Date: Mar 14, 1998
Remission of Sentence for Prevention of Corruption Act Offenders: Madras High Court Establishes Applicability of Article 161 Government Orders Introduction The case of Padma & Ors. v. The State Of...
AFFIRMATION OF SELF-ACQUISITION IN HINDU JOINT FAMILIES: MUNIAPPA NAIKKER V. BALAKRISHNA NAIKKER

AFFIRMATION OF SELF-ACQUISITION IN HINDU JOINT FAMILIES: MUNIAPPA NAIKKER V. BALAKRISHNA NAIKKER

Date: Mar 12, 1998
AFFIRMATION OF SELF-ACQUISITION IN HINDU JOINT FAMILIES: MUNIAPPA NAIKKER V. BALAKRISHNA NAIKKER 1. Introduction The case of Muniappa Naicker v. Balakrishna Naicker adjudicated by the Madras High...
Commissioner Of Income-Tax v. Madurai Pandian Engineering Corporation Ltd.: Defining Manufacturing in Income-Tax Law

Commissioner Of Income-Tax v. Madurai Pandian Engineering Corporation Ltd.: Defining Manufacturing in Income-Tax Law

Date: Mar 3, 1998
Commissioner Of Income-Tax v. Madurai Pandian Engineering Corporation Ltd.: Defining Manufacturing in Income-Tax Law Introduction The case of Commissioner Of Income-Tax v. Madurai Pandian Engineering...
K.M. Rajendran v. Arul Prakasam: Upholding Specific Performance Under Contractual Terms

K.M. Rajendran v. Arul Prakasam: Upholding Specific Performance Under Contractual Terms

Date: Feb 27, 1998
Affirmation of Specific Performance Under Valid Contractual Terms Despite Allegation of Variation in Consideration: K.M. Rajendran v. Arul Prakasam Introduction The case of K.M. Rajendran v. Arul...
Necessity to Consider Title Incidently in Injunction Suits: Muthu Goundar v. Poosari Palaniappan

Necessity to Consider Title Incidently in Injunction Suits: Muthu Goundar v. Poosari Palaniappan

Date: Feb 27, 1998
Necessity to Consider Title Incidently in Injunction Suits: Muthu Goundar v. Poosari Palaniappan Introduction Case Title: Muthu Goundar v. Poosari Palaniappan and Four Others Court: Madras High Court...
Cheran Engineering Corporation Ltd. v. Commissioner Of Income-Tax: Revisional Jurisdiction and Deductibility of Labour Welfare Expenditures

Cheran Engineering Corporation Ltd. v. Commissioner Of Income-Tax: Revisional Jurisdiction and Deductibility of Labour Welfare Expenditures

Date: Feb 25, 1998
Cheran Engineering Corporation Ltd. v. Commissioner Of Income-Tax: Revisional Jurisdiction and Deductibility of Labour Welfare Expenditures Introduction The case of Cheran Engineering Corporation...
Strict Enforcement of Rent Obligations and Bona Fide Additional Accommodation Claims in Eviction Proceedings: A Comprehensive Analysis of The Nilgiris Co-Op. Marketing Society v. C.T Uthandi

Strict Enforcement of Rent Obligations and Bona Fide Additional Accommodation Claims in Eviction Proceedings: A Comprehensive Analysis of The Nilgiris Co-Op. Marketing Society v. C.T Uthandi

Date: Feb 20, 1998
Strict Enforcement of Rent Obligations and Bona Fide Additional Accommodation Claims in Eviction Proceedings: A Comprehensive Analysis of The Nilgiris Co-Op. Marketing Society v. C.T Uthandi...
Madras High Court Upholds the Right to Recall Witnesses for Cross-Examination under Order 18, Rule 17

Madras High Court Upholds the Right to Recall Witnesses for Cross-Examination under Order 18, Rule 17

Date: Feb 13, 1998
Madras High Court Upholds the Right to Recall Witnesses for Cross-Examination under Order 18, Rule 17 Introduction The case of S.S.S Durai Pandian v. S.A Samuthira Pandian was adjudicated by the...
Admissibility of Unregistered Documents for Collateral Purposes in Rent Control Proceedings: Arumughachamy Nadar v. Deivanaiammal

Admissibility of Unregistered Documents for Collateral Purposes in Rent Control Proceedings: Arumughachamy Nadar v. Deivanaiammal

Date: Feb 12, 1998
Admissibility of Unregistered Documents for Collateral Purposes in Rent Control Proceedings: Arumughachamy Nadar v. Deivanaiammal Introduction The case of Arumughachamy Nadar v. Deivanaiammal...
Assessment of Income Classification and Expenditure Deductibility in South India Shipping Corporation Ltd. v. Commissioner Of Income-Tax

Assessment of Income Classification and Expenditure Deductibility in South India Shipping Corporation Ltd. v. Commissioner Of Income-Tax

Date: Feb 10, 1998
Assessment of Income Classification and Expenditure Deductibility in South India Shipping Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of South India Shipping Corporation Ltd....
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