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...
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 Introduction The case of Indo-Pharma Pharmaceutical Works Ltd v. Citadel Fine Pharmaceuticals Ltd...
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 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) Introduction The case of...
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...
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. Introduction The case of Commissioner Of Income-Tax v. Needle Industries...
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 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. 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 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 Introduction The case of A.K.M Govindaswamy Chettiar (Decd.) And Others v. Income-Tax...