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Supreme Court Allows Appeal in Dishonoured Cheque Case Under Negotiable Instruments Act, 1881, Restoring Complaint for Trial. The Court held that the presumption under Section 139 of the Act regarding legally enforceable debt is rebuttable only at trial, not at pre-trial stage, and the basic ingredients under Section 138 were prima facie satisfied....

The dispute arose from a complaint filed under Section 138 of the Negotiable Instruments Act, 1881, by the appellant against the second respondent, who had issued a cheque for ₹50 crores as part of ...

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Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c) of Income Tax Act, 1961. Bona Fide Claim for Exemption Based on Professional Advice Does Not Amount to Concealment or Furnishing of Inaccurate Particulars....

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Systems Corporation, a US company, for a consideratio...

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Madras High Court Upholds Demolition of Illegal Constructions on Water Bodies in Tamil Nadu. Court Directs Removal of Encroachments and Restoration of Water Bodies to Protect Environment and Public Interest Under Public Trust Doctrine and Article 21....

This batch of writ petitions was filed by various individuals and associations challenging the demolition of constructions on water bodies and river banks in Tamil Nadu, particularly in Coimbatore dis...

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Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment....

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Systems Corporation, a US company, for a consideratio...

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Madras High Court Allows MRF Ltd. Appeal on Fringe Benefit Tax for Medical Reimbursement. Medical Reimbursement up to Rs.15,000 per Employee per Annum Not Chargeable to Fringe Benefit Tax Under Section 115WB(2) of Income Tax Act, 1961....

The appellant, MRF Ltd., a company manufacturing automobile tyres and rubber products, filed Tax Case Appeals under Section 260A of the Income Tax Act, 1961, against orders of the Income Tax Appellate...

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Madras High Court Allows Second Appeal in Partition Suit, Sets Aside Appellate Decree for Lack of Evidence on Marriage and Possession. The court held that the plaintiffs failed to prove the marriage of Muniyappa with Thimmakka and their joint possession, reversing the first appellate court's decree....

The case involves a partition suit filed by the respondents/plaintiffs claiming 13/20th share in the suit property originally purchased by G.B. Muniyappa in 1930. The plaintiffs alleged that Muniyappa...

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Madras High Court Allows Second Appeal in Land Assignment Dispute — Plaintiff's Title Upheld Based on Valid Government Assignment and Possession. The court restored the trial court's decree of injunction, finding that the lower appellate court's reversal was perverse and not supported by evidence....

The plaintiff, an ex-serviceman, applied for assignment of a poramboke land in 1985. The Collector directed payment, which was made on 16/10/1985. The Tahsildar assigned the land on 16/11/1985, and th...