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High Court

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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  • 145
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High Court

Madras High Court Partially Allows Section 34 Petition Against Arbitral Award in Railway Contract Dispute — Remits Claim for Reconsideration on Measurement Discrepancy. Court holds that the Arbitral Tribunal's rejection of the claim based on a mistaken understanding of the contract's measurement unit (track metre) constitutes a patent illegality under Section 34 of the Arbitration and Conciliation Act, 1996....

The petitioner, M/s.Muthu Construction, a proprietary concern, entered into a contract with the respondent, Union of India represented by the Southern Railway, for repairs to existing dilapidated fitt...

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  • 110
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High Court

Madras High Court Partially Allows Section 34 Petition Challenging Arbitral Award in Contract Dispute — Remits Matter for Fresh Consideration on Constitution of Arbitral Tribunal. Court finds that the Arbitral Tribunal was improperly constituted without obtaining petitioner's waiver under Section 12(5) of the Arbitration and Conciliation Act, 1996, and remits the matter for fresh adjudication by a properly constituted tribunal....

The petitioner, RPN Engineers Chennai Private Limited, was awarded a contract by the respondents (Integral Coach Factory, Chennai) vide Letter of Acceptance dated 17.11.2017. The agreement was execute...

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  • 73
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High Court

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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  • 127
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High Court

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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  • 141
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High Court

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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  • 76
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High Court

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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  • 57
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High Court

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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  • 82
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High Court

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...

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  • 115
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High Court

High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions...

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, bas...

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