Madras High Court

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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...

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Madras High Court Dismisses Transport Corporation's Appeal in Fatal Bus Accident Case — Negligence of Bus Driver Established by FIR and Ocular Evidence. The court upheld the Tribunal's finding that the bus driver was negligent, rejecting the appellant's contention that the deceased was at fault....

The appellant, Managing Director of Tamil Nadu State Transport Corporation, challenged the award dated 17.02.2025 passed by the Motor Accidents Claims Tribunal (Special Subordinate Court), Dindigul in...

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Madras High Court Dismisses Insurance Company's Appeal in Motor Accident Case — Negligence of Car Driver Upheld Due to Lack of Evidence on Contributory Negligence. Claimant's Unrebutted Evidence Sufficient to Sustain Award Under Motor Vehicles Act, 1988....

The case arises from a motor accident that occurred on 17.03.2018 at about 9:15 p.m. The deceased, a Superintendent in the office of the Chief Conservator of Forests, was riding his two-wheeler on Nid...

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Madras High Court Allows Appeal in Cooperative Society Property Dispute — Unilateral Cancellation of Registered Sale Deed by Society Held Void. The court held that a cooperative society cannot unilaterally cancel a registered sale deed without the consent of the member or a court order, as title passes upon registration under the Transfer of Property Act, 1882....

The case involves a dispute over a plot of land allotted by a cooperative housing society to one of its members. The plaintiff, S. Kandhamani, was a member of the Central Government Employees Co-opera...

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Madras High Court Allows Writ Petition Challenging SAFEMA Forfeiture — Petitioner's Share Not Illegally Acquired Property. Court holds that forfeiture under Section 7 of SAFEMA cannot extend to property acquired by the petitioner from independent sources, not traceable to the detenu's illegal activities....

The case involves a writ petition filed by Zahida Begum (since deceased, represented by her legal heirs) challenging the forfeiture of her share in a property under the Smugglers and Foreign Exchange ...

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Madras High Court Closes Writ Petitions Seeking Natham Settlement Scheme Implementation in Elampillai Village, Salem District, Following Earlier Order in Related Matters. Court disposes of petitions without costs, relying on order in WP Nos. 35151 to 35157 of 2005 dated 02.04.2026....

The petitioner, M.Selvaraj, filed a writ petition before the Madras High Court seeking a direction to the respondents to implement the Natham Settlement Scheme for Elampillai Village, Salem District, ...