Madras High Court Case Commentaries

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

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

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

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.

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.

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

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....

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

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

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

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

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

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

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...

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...

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...

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

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

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

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...