Madras High Court

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Madras High Court

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Madras High Court Allows Writ Petition for Temporary Electricity Connection Despite Pending Civil Suit — Mere Pendency of Suit Without Interim Order Not a Ground for Rejection. The court quashed the rejection order by TANGEDCO and directed grant of temporary connection subject to compliance with statutory conditions and indemnity bond....

The petitioner, D. Senthilkumar, purchased a property in Coimbatore and applied for a temporary electricity service connection for construction purposes. The respondents, officials of TANGEDCO, reject...

High Court

Madras High Court Disposes Writ Petition Challenging Public Auction Notice by HR&CE Department After Respondent Agrees to Withdraw and Reissue Notice. Court Records Withdrawal of Impugned Notice and Directs Fresh Notice Within 30 Days....

The petitioner, N. Balusamy, filed a writ petition under Article 226 of the Constitution of India before the Madurai Bench of the Madras High Court, challenging a public auction notice dated 15.05.202...

High Court

Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195...

The appeal before the High Court of Judicature at Madras arose from an order of the Income Tax Appellate Tribunal, Chennai, confirming the revision under Section 263 of the Income Tax Act, 1961, for A...

High Court

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961....

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the assessment years 2002-2003 and 2003-2004, it filed retu...

High Court

Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged....

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, 1962, against the Final Orders of the Customs Exci...

High Court

Madras High Court Closes Contempt Petition as Authorities Complied with Order to Consider Representation — No Wilful Disobedience Found Under Contempt of Courts Act, 1971. The court held that since the respondents had initiated action and issued notices pursuant to the direction, there was no wilful disobedience of the order dated 06.02.2024 in W.P.No.2523 of 2024....

The petitioner filed a contempt petition under Section 11 of the Contempt of Courts Act, 1971, alleging wilful disobedience by the respondents (District Collector, Villupuram and Tahsildar, Gingee) of...

High Court

Madras High Court Dismisses Leave Petition by Third Party in Execution Proceedings — Third Party Has No Locus Standi to Challenge Execution Order. Petition for leave to file civil revision against execution order dismissed as not maintainable because petitioner was not a party to the decree or execution proceedings....

The petitioner, M/s. Nandhini Agro Research Centre, a partnership firm represented by its partner Sri Rupesh Anand, filed CMP No. 4793 of 2026 seeking leave to file a Civil Revision Petition (CRP SR N...

High Court

Madras High Court Allows Appeal in Specific Performance Suit — Plaintiff Proves Readiness and Willingness. Agreement to Sell Dated 24.05.2002 for Rs.5,50,000 with Rs.5,00,000 Advance — Defendants Failed to Execute Sale Deed Despite Notice....

The appellant/plaintiff filed a suit for specific performance of a sale agreement dated 24.05.2002, wherein the defendants agreed to sell suit properties for Rs.5,50,000 and received Rs.5,00,000 as ad...

High Court

Madras High Court Directs Removal of Encroachment in Writ of Mandamus — Petitioner's Wife Found to Have Encroached Beyond Granted Patta Land. Court Orders Authorities to Act Against Unauthorized Construction Under Tamil Nadu Town and Country Planning Act, 1971....

The petitioner, A. Mathew, filed a writ petition under Article 226 of the Constitution of India seeking a Writ of Mandamus directing respondents 1 to 7 to remove the encroachment made by the eighth re...

High Court

Madras High Court Directs Removal of Encroachment on Public Land in Coimbatore — Religious Activity Alleged as Cover for Encroachment. Revenue Authorities Confirmed Encroachment on Road and Public Land; Court Orders Enforcement Action Within Twelve Weeks....

The petitioner, S. Anuradha, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus directing the District Collector, Tahsildar, and Commissioner of Coimbatore...

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Madras High Court

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Madras High Court Disposes Writ Petition Challenging Public Auction Notice by HR&CE Department After Respondent Agrees to Withdraw and Reissue Notice. Court Records Withdrawal of Impugned Notice and Directs Fresh Notice Within 30 Days....

Madras High Court Allows Assessee in Tax Appeal on TDS Obligation for IPLC Payments — Payment for International Private Leased Circuits Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961, and No Tax Deduction at Source Required Under Section 195...

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961....

Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged....

Madras High Court Allows Appeal in Specific Performance Suit — Plaintiff Proves Readiness and Willingness. Agreement to Sell Dated 24.05.2002 for Rs.5,50,000 with Rs.5,00,000 Advance — Defendants Failed to Execute Sale Deed Despite Notice....

Madras High Court Directs Removal of Encroachment in Writ of Mandamus — Petitioner's Wife Found to Have Encroached Beyond Granted Patta Land. Court Orders Authorities to Act Against Unauthorized Construction Under Tamil Nadu Town and Country Planning Act, 1971....

Madras High Court Directs Removal of Encroachment on Public Land in Coimbatore — Religious Activity Alleged as Cover for Encroachment. Revenue Authorities Confirmed Encroachment on Road and Public Land; Court Orders Enforcement Action Within Twelve Weeks....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Allows Writ Petition Against School Tribunal's Denial of Reinstatement t...

The Bombay High Court dismissed a writ petition challenging the eviction order passed unde...

Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. Objections...

Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones Delay Usin...

Supreme Court Upholds Defendant in Property Sale Deed Dispute; Non-Payment of Balance Cons...

Supreme Court Directs Deeper SIT Probe and Enforces State Compliance in Jojari River Conta...

Supreme Court Dismisses Appeal in Compulsory Retirement Case Based on Declining Performanc...