Madras High Court Weekly Round-Up: November 10 - November 16, 2025

Citations: 2025 LiveLaw (Mad) 410 To 2025 LiveLaw (Mad) 420 NOMINAL INDEX M/s. Hinduja Foundries Ltd. v. The Assistant Commissioner of Income Tax, 2025 LiveLaw (Mad) 410 M Divya vs The Senior Revenue Officer, 2025 LiveLaw (Mad) 411 R Gurusamy v. The Tamil Nadu State Level Scrutiny Committee, 2025 LiveLaw (Mad) 412 S.Chandraprakash Jain v. M/s. GOD Pictures and another, 2025 LiveLaw (Mad) 413 S v. State, 2025 LiveLaw (Mad) 414 Saravanan C v. State, 2025 LiveLaw (Mad) 415 P Kulanthaisamy v. K Murugan and Another, 2025 LiveLaw (Mad) 416 Marico Limited v. Prahalad Rai Kedia, 2025 LiveLaw (Mad) 417 Shilpa Suresh v The State of Tamil Nadu and Others, 2025 LiveLaw (Mad) 418 Minor v. P, 2025 LiveLaw (Mad) 419 The State of Tamil Nadu v Shilpa Suresh, 2025 LiveLaw (Mad) 420 REPORT No Depreciation On SIPCOT Payments For Infrastructure Development, But Eligible For 5% Annual Revenue Deduction: Madras High Court Case Title: M/s. Hinduja Foundries Ltd. v. The Assistant Commissioner of Income Tax Citation: 2025 LiveLaw (Mad) 410 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 paid to the State Industries Promotion Corporation of Tamil Nadu Limited (SIPCOT) for the development of infrastructural facilities. Working Men/Women's Hostels Are Residential Properties, Cannot Be Taxed At Commercial Rates: Madras High Court Case Title: M Divya vs The Senior Revenue Officer Citation: 2025 LiveLaw (Mad) 411 The Madras High Court has recently ruled that hostels providing accommodation to working men and women are residential properties and, therefore, property tax, water tax, and electricity charges cannot be levied at commercial rates. The ruling came in response to petitions filed by hostel owners in Chennai and Coimbatore challenging Chennai municipal authorities and the Chennai Metropolitan Water Supply and Sewerage Board (CMWSSB) for reclassifying their hostels from residential to commercial premises and demanding significantly higher taxes. A single bench of Justice Krishnan Ramasamy, in an order passed on November 7, observed that tax should be levied not from the perspective of the service provider but the service recipient. Can SC/ST Community Status Of Govt Employee Be Verified After Retirement? Madras High Court Refers To Larger Bench Case Title: R Gurusamy v. The Tamil Nadu State Level Scrutiny Committee Citation: 2025 LiveLaw (Mad) 412 The Madras High Court has referred to a larger bench the question whether the community certificate of an employee can be verified after retirement from service. The bench of Chief Justice Manindra Mohan Shrivastava and Justice G Arul Murugan thought it fit to refer the issue to a larger bench after noting the conflicting views taken by the co ordinate benches of the court. Thus, the court directed the Registrar (Judicial) to place the matter before the Chief Justice, on the administrative side, for constituting a larger bench to address the following issues: a) Whether verification into the genuineness of community certificate or caste status of an employee is permissible after retirement from service? b) Whether verification into the genuineness of community certificate or caste status of an employee is permissible in cases where the employee was issued community certificate or granted employment prior to 1995? c) Whether verification into the genuineness of community certificate or caste status, which was initiated prior to retirement, could be continued after retirement of the employee? Madras High Court Stays Release Of “Kumki 2” Movie Amidst Money Dispute Case Title: S.Chandraprakash Jain v. M/s. GOD Pictures and another Citation: 2025 LiveLaw (Mad) 413 The Madras High Court has temporarily stayed the release of the Tamil movie “Kumki 2” amidst money disputes between a financier and the producers of the movie. Justice Anand Venkatesh passed the interim orders on a petition filed by S.Chandraprakash Jain under Section 9 of the Arbitration and Conciliation Act seeking an ad interim injunction restraining the distribution and release of the movie. The court ordered a stay till December 3, after noting that there was a prima facie case in favour of the financier. "Protector Became The Source Of Suffering": Madras High Court Upholds Father's Conviction For Sexually Harassing His Minor Daughters Case Title: S v. State Citation: 2025 LiveLaw (Mad) 414 The Madras High Court has upheld the conviction and sentence of a man for sexually harassing his two minor daughters. The bench of...

Madras High Court Weekly Round-Up: November 10 - November 16, 2025

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