Madras High Court

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Madras High Court Dismisses Appeal Against Acquittal in Murder Case Due to Unreliable Dying Declaration and Hostile Witnesses. The deceased's dying declaration was not recorded by a Magistrate and lacked medical certification, making it insufficient to overturn the Trial Court's acquittal....

The case arises from a criminal appeal filed by the defacto complainant (father of the deceased) under Section 372 CrPC against the judgment of acquittal dated 02.04.2019 passed by the Additional Dist...

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Madras High Court Partly Allows Insurance Company's Appeal and Claimants' Appeal in Motor Accident Claim — Enhances Compensation for Death of Mason Aged 42 Years. Tribunal's Errors in Not Adding Future Prospects, Applying Wrong Multiplier, and Deducting for Contributory Negligence Corrected Under Motor Vehicles Act, 1988....

The case arises from a motor accident claim petition filed by the legal representatives of the deceased, a 42-year-old mason, who died in a road accident on 05.06.2016. The claimants, being the wife, ...

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Madras High Court Quashes Lock and Seal Notice in Unauthorised Construction Case Due to Non-Compliance with Section 56(2A) of Tamil Nadu Town and Country Planning Act, 1971. Notice Must Specify Time for Compliance Before Locking and Sealing; Failure to Do So Renders Notice Invalid....

The petitioner, R. Ashokan, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 24.10.2025 issued by the Block Development Officer, Udhagamandalam, under Se...

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Madras High Court Dismisses Writ Petition Challenging Eviction from Government Poramboke Land — Disputed Civil Rights Cannot Be Adjudicated Under Article 226. Petitioner's claim of title through purchase from vendor does not bar eviction by revenue authorities based on revenue records; remedy lies in civil court....

The petitioner, Sahodaya K, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court challenging an order dated 26.11.2025 passed by the Revenue Divisional Off...

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Madras High Court Dismisses Writ Challenging Eviction Notice Under Tamil Nadu Land Encroachment Act — Petitioner Granted Liberty to Submit Explanation. Show-Cause Notice Under Section 7 Not Final Order; Writ Not Maintainable Unless Issued by Incompetent Authority....

The petitioner, S. Ramkumar, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court, challenging a notice issued by the second respondent (Revenue Tahsildar)...

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Madras High Court Dismisses Revenue's Appeal in Deemed Dividend Case — Advances from Sister Concern for Software Development Held Not Deemed Dividend Under Section 2(22)(e) of Income-Tax Act, 1961. Business Transactions in Ordinary Course Excluded from Deemed Dividend Provisions....

The Revenue filed an appeal under Section 260A of the Income-Tax Act, 1961 against the order of the Income-Tax Appellate Tribunal, Chennai 'C' Bench dated 10.02.2011 in ITA 1016/Mds/2010 for assessmen...

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Madras High Court Allows Assessee's Appeal in Income Tax Case, Holding Legal Fees and Lenders Agency Fees as 'Interest' Under Section 2(28A) Eligible for Exemption Under Section 10(23G) of Income Tax Act, 1961. The Court restored the CIT(A)'s order allowing exemption for fees charged for documentation in connection with long term finance....

The appellant, M/s IDFC Limited, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against the order dated 28.09.2012 of the Income Tax Appellate Tribunal, Chennai 'C' Bench, for...

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Madras High Court Allows Assessee's Appeal in Income Tax Exemption Case — Liquidated Damages, Underwriting Commission, and Structuring Fees Held Eligible for Section 10(23G) Exemption. Prior Decision on Liquidated Damages Followed; Underwriting Commission and Structuring Fees Deemed 'Interest' Under Explanation to Section 10(23G)....

The appellant, M/s IDFC Limited, a financial institution, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) date...