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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 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 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 Introduction The case of Tamilnadu Dairy...
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 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 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 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. Introduction The case of Harikumar Rajah v. Sovereign...
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 Introduction The case of Padma & Ors. v. The State Of...
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 Introduction The case of Commissioner Of Income-Tax v. Madurai Pandian Engineering...
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 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 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...
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 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 Introduction The case of South India Shipping Corporation Ltd....