Madras High Court
Empty Liquor Bottles Can't Be Included In Scrap, TCS Not Applicable: Madras High Court
The Madras High Court has held that empty liquor bottles cannot be included in scrap, and TCS is not applicable.The bench of Justice C. Saravanan has observed that the petitioner is neither the owner of the bottle nor generates scrap as is contemplated under the Income Tax Act, 1961. The activity of opening and uncorking is not a “mechanical working of material." Therefore, the invocation...
Relook At Compensation In Hit & Run Cases; Avoid Closing FIRs For Non-Filing Final Reports Within Prescribed Time: Madras High Court Tells State
The Madras High Court recently directed the State government to re-look the scheme for payment of compensation to victims in hit-and-run cases. Noting that the compensation that was currently being awarded was terribly low compared to the compensation awarded to road accident victims under the Motor Vehicles Act, the court added that this prompted people to plant vehicles to claim...
State Govt Has Power To Appoint Public Prosecutors Besides Regular Cadre: Madras HC Dismisses Plea Challenging Prosecutors' Appointment
The Madras High Court recently upheld the State Government's power to appoint Public Prosecutors and Additional Public Prosecutors under Section 24 (6A) of the CrPC. The court added that this power was dehors the regular cadre and the appointment of special Public Prosecutors for particular cases. “We conclude by writing that the powers of the State Government to appoint...
Although Islamic Law Allows Polygamous Marriage, Husband Must Treat All Wives Equally: Madras High Court Allows Dissolution of Marriage By First Wife
The Madras High Court recently observed that although Islamic Law allowed a husband to have polygamous marriages, he was obligated to treat all the wives equally. The bench of Justice RMT Teekaa Raman and Justice PB Balaji thus confirmed a family court order allowing dissolution of marriage finding that the husband had treated the wife with cruelty by not treating her on par and...
High Court Asks Madras University To Frame Statutes To Govern Service Conditions Of Employees To Bring Transparency In Appointment & Promotion
The Madras High Court recently directed the Madras University to frame statutes to govern the service conditions of its employees. The court added that it was painful that the University, with such a stature and standing and having been established a century ago did not have any such service conditions already in place. The bench of Justice R Suresh Kumar and Justice K Kumaresh...
Cognizant Technology Rs. 19,000 Crore Buyback Dividend Distribution Tax Controversy: Madras High Court Stays Rs.9403.09 Crores Demand
The Madras High Court has stayed the tax demand of Rs. 9403.09 crore in the case of Cognizant Technology's Rs. 19,000 crore buyback dividend distribution tax controversy.The bench of Justice R. Mahadevan and Justice Mohammed Shaffiq has directed that the assessee, Cognizant Technology, make a payment of Rs. 1500 crores in cash or give a letter to the bank to remit Rs. 1500 crores to the credit...
'Can't Restrain A Person From Performing Religious Duties': Madras HC Asks HR&CE Dept To Conduct Temple Festival Including People Of All Castes
The Madras High Court recently directed the Hindu Religious and Charitable Endowments (HR&CE) Department to conduct the Margazhi festival in the Arulmighu Chelliyaramman Temple in Virudhunagar District while ensuring that all the devotees including people belonging to the scheduled caste community are permitted in the temple. The court passed this direction while hearing a plea of a...
Madras High Court Weekly Round-Up: December 18 to December 24, 2023
A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw (Mad) 396 To 2023 LiveLaw (Mad) 406 NOMINAL INDEX CSI College of Dental Sciences and Research v The State of Tamil Nadu, 2023 LiveLaw (Mad) 396 Mohamed Rifas @ Mohamed Rigbas v Union of India, 2023 LiveLaw (Mad) 397 State v K Ponmudi and Others, 2023 LiveLaw (Mad) 398 C Alagappan...
Distribution Of Relief Funds Should Be Directly Routed To Beneficiaries' Bank Accounts To Avoid Swindling Of Money: Madras High Court
The Madras High Court recently suggested that benefits like flood relief, Pongal gifts etc could be directly paid to the bank accounts of the beneficiaries without making cash payments. The court remarked that rooting the payments through the bank accounts would minimize the chances of swindling of funds by those in charge. Justice Krishnan Ramasamy also observed that such acts...
Madras High Court Quashes Assessment Order Passed Without Considering Assessee's Request Of Personal Hearing Through Video Conference
The Madras High Court has quashed the assessment order passed without considering the assessee's request for a personal hearing through video conference.The bench of Justice S.Srimathy has observed that since it was a high-pitched assessment, the petitioner has sought a video conference hearing. Therefore, the non-granting of opportunity was clearly a violation of the principles of...
Madras High Court Quashes Assessment Order Passed Without Considering Assessee's Request Of Personal Hearing Through Video Conference
The Madras High Court has quashed the assessment order passed without considering the assessee's request for a personal hearing through video conference.The bench of Justice S.Srimathy has observed that since it was a high-pitched assessment, the petitioner has sought a video conference hearing. Therefore, the non-granting of opportunity was clearly a violation of the principles of...
Madras High Court Declines Mansoor Ali Khan's Plea To File Defamation Suit Against Actors Trisha, Khushboo & Chiranjeevi, Imposes ₹1 Lakh Costs
The Madras High Court on Friday refused to grant leave to Actor Mansoor Ali Khan to file a defamation suit against actors Trisha Krishnan, Khushboo Sundar, and Chiranjeevi for their social media comments about the former. Justice N Satish Kumar remarked that the actor had approached the court for publicity and imposed a cost of Rs. 1 Lakh to be paid to Adyar Cancer Institute. The...