madras high court

Retirement benefit can not be denied to employee even if charges against him are pending

The Madurai bench of the Madras High Court has ruled that Government cannot deny retirement benefits to an employee who was asked to go on conditional retirement because charges against him were pending. A Division Bench of Justice R.Banumathi and J
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Madurai Bench rejects vehicle insurance claim without transfer of policy

The Madurai Bench of the Madras High Court has rejected a claim on motor vehicle insurance policy as the insurer had not effected transfer of the policy according to Section 157 of the Motor Vehicles Act. Hearing a writ petition from Ms S. Selvi, wif
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Pay ‘equal pay for equal work’, Rules court

In the present case before the Madurai Bench of the Madras High Court, the writ petitioner, Mr A. Victor, prayed for the issuance of writ of mandamus directing the respondents (Executive Director, Bharat Heavy Electricals Ltd, Tiruchi; General Manage
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Minimum Wages Act, 1948 applicable to Co-operative societies

Co-operative societies are covered by the Minimum Wages Act, 1948, and the fact that they are exempted by a notification of 1979 “is not absolute”, the Madras High Court has held.
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Initial assessment year for computation of profits eligible for tax holiday is the year in which taxpayer exercises the option to claim deduction

Under the Indian Tax Laws (ITL), a taxpayer carrying on the business of generation of electricity, which qualifies for income-linked deduction (eligible business), can opt to claim such deduction for a period of 10 assessment years (AYs) out of 15 years, beginning from the year in which the taxpayer commences generation of power.
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A public prosecutor need not reveal opinion given to government under the RTI: Madras HC

A public prosecutor representing the state in criminal cases need not divulge details of the legal opinion given to the government as it is privileged communication, the Madras High Court has ruled. In a similar case Supreme Court said that a judge could not be asked under the Right to Information (RTI) Act as to how and why he came to a particular conclusion in a judgment.
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Additional depreciation on new asset not subject to setting up or operational connectivity with main business

This article summarizes recent ruling of the Madras High Court (HC) in the case of CIT v M/s Hi Tech Arai Limited (Taxpayer) [Tax Case (Appeal) Nos. 670 and 671 of 2009] on the issue of allowability of additional depreciation on newly set-up windmills, under the Indian Tax Law (ITL), where the setting up of windmills had no connection with the main business activity of the Taxpayer. The HC held that, for the purpose of claiming additional depreciation under the ITL, it i..
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High court upheld the levy of higher rate of tax on superior kerosene oil (white kerosene oil)

Levy of sales tax on a higher percentage on ‘superior kerosene oil' (SKO) (also called white kerosene oil) and also levy of resale tax and surcharge on it by Tamil Nadu Government have been upheld by the Madras High Court. The attack by dealers that levy of different rates for same commodity was discriminatory was turned down by the Court which ruled that such allegation of discrimination would “amount to questioning legislative policy of the State to tax a particula..
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