Madras High Court

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Madras High Court Quashes Criminal Proceedings Against Protesters in TASMAC-Related Road Accident Death Case. Peaceful Assembly Without Violence Not an Offence Under Sections 189(2) and 126(2) of Bharatiya Nyaya Sanhita, 2023....

The case involves a criminal original petition filed under Section 482 of the Code of Criminal Procedure, 1973, by 21 petitioners seeking quashing of the final report in S.T.C.No.526 of 2025 pending b...

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Madras High Court Closes Contempt Petition After Compliance with Order in Writ Petition. Court records compliance of order dated 27.03.2025 in W.P.No.10959 of 2025 and closes contempt proceedings....

The contempt petition was filed under Section 11 of the Contempt of Courts Act, 1971, by S. Ravindran, the petitioner/6th respondent in the original writ petition, against four respondents who were of...

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Madras High Court Dismisses Appeal Against Decree in Mortgage Recovery Suit — Defendant's Bare Denial of Signature Insufficient to Rebut Presumption of Genuineness of Registered Document. Execution of Registered Mortgage Deed Proved by Attestation and Registration; No Expert Evidence Adduced by Defendant to Support Forgery Allegation....

The appeal suit was filed by the defendant against the judgment and decree dated 26.03.2019 passed by the V Additional District Court, Madurai in O.S.No.155 of 2015, which decreed the suit in favor of...

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Madras High Court Dismisses Writ Petition Challenging Bank's Set-off of Fixed Deposit Against Loan Default Under SARFAESI Act. Bank's Right to Set-off Margin Money Fixed Deposit Against Outstanding Loan Upheld as Contractual and Statutory Right Under Section 171 of Contract Act and SARFAESI Act....

The writ petitioner, M/s Chithra Agencies Private Limited, an authorized dealer of Castrol India Ltd., availed cash credit facility from Canara Bank, Madurai, which was enhanced from Rs.13 crores to R...

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Madras High Court Dismisses Assessee's Writ Appeals in GST Assessment and Rectification Matters Due to Availability of Alternative Remedy. Assessee's challenge to assessment order via writ petition while pursuing rectification under Section 161 of TNGST Act, 2017 held not maintainable; rectification order under Section 161 is appealable under Section 107....

The appellant, M/s SMG Enterprises and Engineering Contractor, challenged two orders: (1) an assessment order dated 27.08.2024 for the period 2019-2020 under the Tamil Nadu Goods and Services Tax Act,...

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Madras High Court Allows Appeal in Income Tax Case — Advances Written Off as Business Loss Under Section 37(1) of Income Tax Act, 1961. Court holds that advances given in the course of construction business, which become irrecoverable and written off, are allowable as business loss under Section 37(1) even if not claimed as bad debt under Section 36(1)(vii)....

The appellant, M/s. Deccan Estates, a builder, entered into a joint venture agreement on 10.12.1995 with landowners for development of a project named 'Deccan Enclave'. In the financial year relevant ...

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Madras High Court Closes Contempt Petition in Transport Corporation Service Matter Due to Compliance. Contempt proceedings under Section 11 of the Contempt of Courts Act, 1971, closed after respondent complied with court order dated 25.07.2025 in W.P.No.27286 of 2025....

The petitioner, D. Annamalai, filed a contempt petition under Section 11 of the Contempt of Courts Act, 1971, alleging willful disobedience of the order dated 25.07.2025 passed by the Madras High Cour...

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Madras High Court Allows Appeal in Income Tax Case — Advances Written Off as Business Loss Under Section 37(1) of Income Tax Act, 1961. Court holds that advances given in the course of construction business, which become irrecoverable and written off, are allowable as business loss even if not claimed as bad debt under Section 36(1)(vii)....

The appellant, M/s. Deccan Estates, a builder, entered into a joint venture agreement on 10.12.1995 with landowners for development of a property named 'Deccan Enclave'. In the financial year relevant...

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Madras High Court Dismisses Tenant's Revision in Rent Control Matter — Concurrent Findings of Eviction Upheld. Tenant's claim of lump-sum lease rejected; failure to register tenancy agreement under Section 4 of Tamil Nadu Act 42 of 2017 leads to eviction under Section 21(2)(a)....

The case involves a civil revision petition filed by the tenant, E.Mohan Raj, against the concurrent orders of eviction passed by the Rent Court (X Judge, Small Causes Court, Chennai) and the Rent Tri...