Madras High Court Case Commentaries

Senior Clerical Appointments: Establishing the Primacy of Length of Service in Cooperative Societies

Date: Feb 15, 1996

Senior Clerical Appointments: Establishing the Primacy of Length of Service in Cooperative Societies Introduction The case of Somasundaram v. Liyakat Ali And Another S adjudicated by the Madras High...

Admission of Undisclosed Income and Implications for Section 271(1)(c) Penalties: A Comprehensive Analysis of Commissioner Of Income-Tax v. C.J Rathnaswamy

Date: Feb 6, 1996

Admission of Undisclosed Income and Implications for Section 271(1)(c) Penalties: A Comprehensive Analysis of Commissioner Of Income-Tax v. C.J Rathnaswamy Introduction The case of Commissioner Of...

Clarification on Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Henry Isidore v. Commissioner Of Income-Tax

Date: Feb 1, 1996

Clarification on Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Henry Isidore v. Commissioner Of Income-Tax Introduction The case of Henry Isidore v. Commissioner Of Income-Tax...

Termination of Employment Without Reason Violates Section 41 of Tamil Nadu Shops and Establishments Act: Air France v. Deputy Commissioner Of Labour

Date: Jan 30, 1996

Termination of Employment Without Reason Violates Section 41 of Tamil Nadu Shops and Establishments Act: Air France v. Deputy Commissioner Of Labour Introduction The case of Air France v. Deputy...

Credibility of Ocular Witnesses in Close-knit Communities and Judicial Discretion in Sentencing: Karuppiah v. The State

Date: Jan 25, 1996

Credibility of Ocular Witnesses in Close-knit Communities and Judicial Discretion in Sentencing: Karuppiah v. The State Introduction The case of Karuppiah and Another v. The State adjudicated by the...

Proper Procedure for Appointing a Second Commissioner under Order 26 Rule 10, CPC: Insights from Vemba Gounder v. Pooncholai Gounder

Date: Jan 25, 1996

Proper Procedure for Appointing a Second Commissioner under Order 26 Rule 10, CPC: Insights from Vemba Gounder v. Pooncholai Gounder Introduction The case of Vemba Gounder v. Pooncholai Gounder,...

Disallowance of Interest Deductions on Non-Business Utilized Borrowed Funds: Insights from Commissioner Of Income-Tax v. M.S Venkateswaran

Date: Jan 20, 1996

Disallowance of Interest Deductions on Non-Business Utilized Borrowed Funds: Insights from Commissioner Of Income-Tax v. M.S Venkateswaran Introduction The case of Commissioner Of Income-Tax v. M.S...

Defining 'Industrial Company' for Concessional Tax: Insights from Commissioner Of Income-Tax v. Lakshmi Industries (P.) Ltd.

Date: Jan 20, 1996

Defining 'Industrial Company' for Concessional Tax: Insights from Commissioner Of Income-Tax v. Lakshmi Industries (P.) Ltd. Introduction The legal landscape surrounding tax concessions for...

Defining 'Business' under Section 2(13) of the Income Tax Act: Insights from Commissioner Of Income-Tax v. K.S Venkatasubbiah Reddiar

Date: Jan 19, 1996

Defining 'Business' under Section 2(13) of the Income Tax Act: Insights from Commissioner Of Income-Tax v. K.S Venkatasubbiah Reddiar Introduction The case of Commissioner Of Income-Tax v. K.S...

Receipt Basis for Estate Income and Deductibility of Realization Expenses: Commissioner of Income-Tax v. Administrator General of Madras

Date: Jan 19, 1996

Receipt Basis for Estate Income and Deductibility of Realization Expenses: Commissioner of Income-Tax v. Administrator General of Madras Introduction The case of Commissioner Of Income-Tax v....

Non-Revocability of Gifts Upon Valid Acceptance by Donees Through Guardians - R. Kumarasamy Kounder v. V. Ezhumalai Kounder

Date: Jan 11, 1996

Non-Revocability of Gifts Upon Valid Acceptance by Donees Through Guardians Introduction The case of R. Kumarasamy Kounder v. V. Ezhumalai Kounder was adjudicated by the Madras High Court on January...

Comprehensive Commentary on A. Nagarajan Petitioner v. A. Madhanakumar: Judicial Discretion in Appointing Commissioners

Date: Jan 11, 1996

Judicial Discretion in Appointing Commissioners: Insights from A. Nagarajan Petitioner v. A. Madhanakumar Introduction The case A. Nagarajan Petitioner v. A. Madhanakumar adjudicated by the Madras...

Revised Returns and Penalty under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. J.V Appadurai Chettiar Co.

Date: Jan 11, 1996

Revised Returns and Penalty under Section 271(1)(c): Insights from Commissioner Of Income-Tax v. J.V Appadurai Chettiar Co. Introduction The case of Commissioner Of Income-Tax v. J.V Appadurai...

Reaffirmation of Presumption Under Section 118 of the Negotiable Instruments Act in Meenakshisundaram v. N. Rangasami

Date: Jan 10, 1996

Reaffirmation of Presumption Under Section 118 of the Negotiable Instruments Act in Meenakshisundaram v. N. Rangasami Introduction The case of Meenakshisundaram v. N. Rangasami adjudicated by the...

Reaffirmation of Landlord-Tenant Relationship Post Sale Agreement: Analysis of Jessie Thavamani v. Liakath Basha

Date: Dec 15, 1995

Reaffirmation of Landlord-Tenant Relationship Post Sale Agreement: Analysis of Jessie Thavamani v. Liakath Basha Introduction The case of Jessie Thavamani Petitioner v. Liakath Basha, adjudicated by...

Prima Facie Possession as a Prerequisite for Injunctive Relief: Insights from C. Sekar & Others v. Perilovanpatti Hindu Nadars

Date: Dec 2, 1995

Prima Facie Possession as a Prerequisite for Injunctive Relief: Insights from C. Sekar & Others v. Perilovanpatti Hindu Nadars Introduction The case of C. Sekar And Others v. Perilovanpatti Hindu...

Madras High Court Establishes Eligibility of Discretionary Trusts for Section 80L Deductions

Date: Dec 2, 1995

Madras High Court Establishes Eligibility of Discretionary Trusts for Section 80L Deductions Introduction In the landmark case of Commissioner Of Income-Tax v. Venu Suresh Sanjay Trust And Others,...

Indo-Swiss Synthetic Gem Mfg. Co. Ltd. v. Collector of Customs: Pioneering Judgment on Customs Duty Refunds Under Article 226 and Section 11B CUSTA

Date: Nov 23, 1995

Indo-Swiss Synthetic Gem Mfg. Co. Ltd. v. Collector of Customs: Pioneering Judgment on Customs Duty Refunds Under Article 226 and Section 11B CUSTA Introduction The case of Indo-Swiss Synthetic Gem...

Madura Coats Ltd. v. Collector of Central Excise: Clarifying Jurisdictional Boundaries under the Central Excises and Salt Act, 1944

Date: Nov 14, 1995

Madura Coats Ltd. v. Collector of Central Excise: Clarifying Jurisdictional Boundaries under the Central Excises and Salt Act, 1944 Introduction The case of Madura Coats Limited v. Collector Of...

Limitation Periods in Winding Up Petitions: Insights from Sri Vijayalakshmi Art Productions vs. Vijaya Productions Pvt. Ltd.

Date: Nov 11, 1995

Limitation Periods in Winding Up Petitions: Insights from Sri Vijayalakshmi Art Productions vs. Vijaya Productions Pvt. Ltd. Introduction The case of Sri Vijayalakshmi Art Productions Rep., By Its...

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