Madras High Court Case Commentaries

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

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

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

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

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

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

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....

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

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

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

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.

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

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

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

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.

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

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

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

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

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....