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  • Commentaries
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Madras High Court Case Commentaries

Attribution of Receipts to Priority Industries under Sections 80E and 80-I: Insights from Commissioner Of Income-Tax v. Rane (Madras) Ltd.

Attribution of Receipts to Priority Industries under Sections 80E and 80-I: Insights from Commissioner Of Income-Tax v. Rane (Madras) Ltd.

Date: Feb 4, 1998
Attribution of Receipts to Priority Industries under Sections 80E and 80-I: Insights from Commissioner Of Income-Tax v. Rane (Madras) Ltd. Introduction The case of Commissioner Of Income-Tax v. Rane...
Clarifying Limitation Periods in Tax Assessments: Insights from Thanthi Trust v. Assistant Commissioner Of Income-Tax

Clarifying Limitation Periods in Tax Assessments: Insights from Thanthi Trust v. Assistant Commissioner Of Income-Tax

Date: Feb 4, 1998
Clarifying Limitation Periods in Tax Assessments: Insights from Thanthi Trust v. Assistant Commissioner Of Income-Tax Introduction The case of Thanthi Trust v. Assistant Commissioner Of Income-Tax...
N. Srinivasan v. Muthammal: Upholding Statutory Presumptions in Negotiable Instruments Disputes

N. Srinivasan v. Muthammal: Upholding Statutory Presumptions in Negotiable Instruments Disputes

Date: Jan 30, 1998
N. Srinivasan v. Muthammal: Upholding Statutory Presumptions in Negotiable Instruments Disputes Introduction The case of N. Srinivasan v. Muthammal, adjudicated by the Madras High Court on January...
Madras High Court Nullifies Collusive Decree in Sivasubramanian v. Govindarajan

Madras High Court Nullifies Collusive Decree in Sivasubramanian v. Govindarajan

Date: Jan 20, 1998
Madras High Court Nullifies Collusive Decree in S. Sivasubramanian And Another v. A.N. Govindarajan And Another S Introduction In the landmark case of S. Sivasubramanian And Another v. A.N....
Revenue Expenditure Classification in Commissioner Of Income-Tax v. Southern Pressings (P.) Ltd.

Revenue Expenditure Classification in Commissioner Of Income-Tax v. Southern Pressings (P.) Ltd.

Date: Jan 10, 1998
Revenue Expenditure Classification in Commissioner Of Income-Tax v. Southern Pressings (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. Southern Pressings (P.) Ltd. adjudicated by the...
Madras High Court Establishes Rigorous Standards for Rent Fixation in Lease Disputes

Madras High Court Establishes Rigorous Standards for Rent Fixation in Lease Disputes

Date: Jan 10, 1998
Madras High Court Establishes Rigorous Standards for Rent Fixation in Lease Disputes Introduction In the landmark case of The South India Corporation Agencies Limited v. Chandrakanth C. Bandani And 3...
Anticipatory Bail Post-Cognizance: Insights from Natturasu v. State

Anticipatory Bail Post-Cognizance: Insights from Natturasu v. State

Date: Jan 9, 1998
Anticipatory Bail Post-Cognizance: Insights from Natturasu And Others v. State Introduction Natturasu And Others v. State By S.I Of Police, Mannirpallam Police Station is a pivotal judgment delivered...
S.R.P Tools Ltd. v. Commissioner Of Income-Tax: Defining the Nature of Technical Know-How Expenditures

S.R.P Tools Ltd. v. Commissioner Of Income-Tax: Defining the Nature of Technical Know-How Expenditures

Date: Dec 25, 1997
S.R.P Tools Ltd. v. Commissioner Of Income-Tax: Defining the Nature of Technical Know-How Expenditures Introduction The case of S.R.P Tools Ltd. v. Commissioner Of Income-Tax revolves around the...
Allowability of Expenditures Under Section 57(iii): Insights from Commissioner Of Income-Tax v. Gannon Dunkerley And Co. (P.) Ltd.

Allowability of Expenditures Under Section 57(iii): Insights from Commissioner Of Income-Tax v. Gannon Dunkerley And Co. (P.) Ltd.

Date: Dec 23, 1997
Allowability of Expenditures Under Section 57(iii): Insights from Commissioner Of Income-Tax v. Gannon Dunkerley And Co. (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. Gannon...
Clarification of Section 127 Transfer Authority: General Exporters v. Commissioner Of Income-Tax

Clarification of Section 127 Transfer Authority: General Exporters v. Commissioner Of Income-Tax

Date: Dec 20, 1997
Clarification of Section 127 Transfer Authority: General Exporters v. Commissioner Of Income-Tax Introduction The case of General Exporters v. Commissioner Of Income-Tax and Another adjudicated by...
Establishing Government Control: Exemption of State Universities from Shops and Establishments Act

Establishing Government Control: Exemption of State Universities from Shops and Establishments Act

Date: Dec 20, 1997
Establishing Government Control: Exemption of State Universities from Shops and Establishments Act Introduction The case of Agricultural Research Station, T.N. Agricultural University v. Commissioner...
Exclusive Possession and Rights over Gramanatham Land: A.K. Thillaivanam v. District Collector

Exclusive Possession and Rights over Gramanatham Land: A.K. Thillaivanam v. District Collector

Date: Dec 20, 1997
Exclusive Possession and Rights over Gramanatham Land: A.K. Thillaivanam v. District Collector Introduction The case of A.K. Thillaivanam v. District Collector, Chengai Anna District was adjudicated...
Inclusion of Batta in Wages Under the Workmen's Compensation Act: Insights from Oriental Insurance Co. Ltd. v. T. Pichumani

Inclusion of Batta in Wages Under the Workmen's Compensation Act: Insights from Oriental Insurance Co. Ltd. v. T. Pichumani

Date: Dec 18, 1997
Inclusion of Batta in Wages Under the Workmen's Compensation Act: Insights from Oriental Insurance Co. Ltd. v. T. Pichumani Introduction The case of Oriental Insurance Company, Ltd., Madurai v. T....
Madras High Court in V. Sadasivan v. Binny Ltd.: Termination Clauses and Employee Rights Under Constitutional and Industrial Laws

Madras High Court in V. Sadasivan v. Binny Ltd.: Termination Clauses and Employee Rights Under Constitutional and Industrial Laws

Date: Dec 3, 1997
Madras High Court in V. Sadasivan v. Binny Ltd.: Termination Clauses and Employee Rights Under Constitutional and Industrial Laws Introduction The case of V. Sadasivan v. Binny Ltd. adjudicated by...
Emphasis on Natural Justice in Administrative Interference: Madras High Court’s Landmark Judgment in Papanasam Labour Welfare Association v. Chief Educational Officer

Emphasis on Natural Justice in Administrative Interference: Madras High Court’s Landmark Judgment in Papanasam Labour Welfare Association v. Chief Educational Officer

Date: Nov 25, 1997
Emphasis on Natural Justice in Administrative Interference: Madras High Court’s Landmark Judgment in Papanasam Labour Welfare Association v. Chief Educational Officer Introduction The case of The...
Landlord's Burden of Proof and Tenant's Protection in Eviction Cases: T.S Sethuraman v. J. Nagalakshmi & Another

Landlord's Burden of Proof and Tenant's Protection in Eviction Cases: T.S Sethuraman v. J. Nagalakshmi & Another

Date: Nov 21, 1997
Landlord's Burden of Proof and Tenant's Protection in Eviction Cases: T.S Sethuraman v. J. Nagalakshmi & Another 1. Introduction The case of T.S Sethuraman Petitioner v. J. Nagalakshmi And Another...
Preventing Fraudulent Possession: Renuka Devi v. D. Manoharan - A Landmark Judgment

Preventing Fraudulent Possession: Renuka Devi v. D. Manoharan - A Landmark Judgment

Date: Nov 19, 1997
Preventing Fraudulent Possession: Renuka Devi v. D. Manoharan - A Landmark Judgment Introduction The case of Renuka Devi Petitioner v. D. Manoharan adjudicated by the Madras High Court on November...
Strict Adherence to Section 47-A: Judicial Reinforcement of Timely Document Release

Strict Adherence to Section 47-A: Judicial Reinforcement of Timely Document Release

Date: Nov 7, 1997
Strict Adherence to Section 47-A: Judicial Reinforcement of Timely Document Release Introduction The case of M. Ponnusamy v. District Collector Erode District (Madras High Court, 1997) centers around...
Madras High Court's Landmark Ruling on Permanent Employee Status for Casual Laborers

Madras High Court's Landmark Ruling on Permanent Employee Status for Casual Laborers

Date: Nov 6, 1997
Madras High Court's Landmark Ruling on Permanent Employee Status for Casual Laborers 1. Introduction The case of N. Mamundiraj And Others v. Management Of Bharat Heavy Electricals Ltd., Trichy The...
Presumption of Own Funds in Mixed Borrowings: Commissioner of Income-Tax v. Hotel Savera

Presumption of Own Funds in Mixed Borrowings: Commissioner of Income-Tax v. Hotel Savera

Date: Nov 5, 1997
Presumption of Own Funds in Mixed Borrowings: Commissioner of Income-Tax v. Hotel Savera Introduction The case of Commissioner of Income-Tax v. Hotel Savera is a landmark judgment delivered by the...
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