Madras High Court
No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court
The Madras High Court has held that depreciation on payment to State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) for infrastructure development is not allowed, but the assessee is eligible for 5% annual revenue deduction. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan were addressing the appeal pertaining to the claim of depreciation on the sum...
Madras High Court Weekly Round-Up: November 03 - November 09, 2025
Citations: 2025 LiveLaw (Mad) 394 To 2025 LiveLaw (Mad) 409 NOMINAL INDEX The State of Tamil Nadu v. R Ramanathan Chettiar and Others, 2025 LiveLaw (Mad) 394 D. Tamilselvi v. The Income Tax Officer, 2025 LiveLaw (Mad) 395 Spalon India Private Limited v. Maya Choudhary, 2025 LiveLaw (Mad) 396 M/s. Cethar Hospital v. The Principal Secretary to Government and Others, 2025...
Auction Under SARFAESI Act Valid When Property Valued By Valuer Is Registered U/S 34AB Of Wealth-Tax Act: Madras High Court
The Madras High Court held that an auction under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI) Act, 1957, is valid when the property is valued by a valuer and registered under Section 34AB of the Wealth-Tax Act. Section 34AB of the Wealth-Tax Act, 1957, provides the process for individuals to become...
Madras High Court Monthly Digest: October 2025
Citations: 2025 LiveLaw (Mad) 330 To 2025 LiveLaw (Mad) 393 NOMINAL INDEX The New India Assurance Company Limited v. Annalakshmi and Others, 2025 LiveLaw (Mad) 330 The Divisional Security Commissioner and Disciplinary Authority and Others v. K Muniyandi, 2025 LiveLaw (Mad) 331 SENTHILKANNAN v/s THE DIRECTOR GENERAL OF POLICE, 2025 LiveLaw (Mad) 332 N Sathish Kumar v....
Madras High Court Strikes Down 'Original Choice' Trademark, Rules in Favor of 'Officer's Choice'
The Madras High Court on Friday ruled in favour of Allied Blenders and Distillers Pvt. Ltd. (ABD), the maker of Officer's Choice whisky, and ordered the removal of John Distillers Ltd.'s (JDL) 'Original Choice' trademark from the register of trademarks. A Division Bench of Justice G Jayachandran and Justice Mummineni Sudheer Kumar in an order held that Original Choice was deceptively similar...
Madras High Court Reserves Verdict On TVK's Aadhav Arjuna's Plea To Quash FIR Over Social Media Post Allegedly Inciting Violence
The Madras High Court, on Friday (November 7) reserved its verdict on a plea filed by Aadhav Arjuna, General Secretary of Election Campaign Movement of the Tamilaga Vettri Kazhagam (TVK) party, seeking to quash an FIR registered against him for his social media post allegedly inciting violence. Justice AD Jagadish Chandira reserved orders after hearing the arguments of...
Can't Distinguish Between Unmarried Daughters & Divorced Daughters While Granting Freedom Fighters Pension: Madras High Court
The Madras High Court recently reiterated that a divorced daughter, who was in an impoverished circumstance, would also be a dependent to claim the Freedom Fighters Pension. Justice V Lakshminarayanan adopted the view taken by the Supreme Court in the case of Khajani Devi, where the Supreme Court had held that the special family pension and the Swatantrata Sainik Samman Pension...
Madras High Court Refuses To Halt Re-Release Of Kamal Haasan Starrer "Nayagan" Movie
The Madras High Court, on Friday refused to halt the re-release of Kamal Haasan starrer “Nayagan” movie. The movie is hitting the screen again to celebrate the actor's birthday.Justice N Senthilkumar refused to grant an interim injunction on a plea filed by Karnataka based SR Film factory. The court remarked that there was no prima facie infringement and refused to grant the interim...
'Can't Be Dealt With Lightly': Madras High Court Orders Probe Into Alleged Fabrication Of NEET-UG Score For Admission
The Madras High Court has directed the jurisdiction police to investigate into a case of alleged fabrication and forgery of the NEET-UG mark list for obtaining admission into the BSMS/BAMS/BUMS/BHMS courses. Justice Anand Venkatesh held that the issue "cannot be lightly dealt with" and an investigation has to be necessarily conducted. Apart from disqualifying and debarring the...
Madras High Court Reserves Verdict On Plea By Makers Of 'Good Bad Ugly' Movie To Vacate Interim Order In Copyright Case By Ilaiyaraaja
The Madras High Court has reserved orders on an application filed by Mythri Movie Makers, producers of the Ajith starrer “Good Bad Ugly” movie, seeking to set aside an interim injunction order issued against them in a copyright suit by musician Ilaiyaraaja. Justice N Senthilkumar reserved the orders on a Thursday (November 6) after hearing the arguments for Mythri Movie...
Police Can't Compel Appearance In Absence Of Cognisable Offence: Madras High Court Criticises 'Current Paper Enquiry' By Police
The Madras High Court has criticised the practice of police officers conducting a “current paper enquiry” without any statutory backing. Justice B. Pugalendhi observed that such informal proceedings have no statutory recognition and the individuals could not be compelled to appear before the police unless a cognisable offence had been disclosed and recorded in accordance...