Padma Subramaniam

Padma Subramaniam

Tax Litigation & Constitutional Taxation Tax Law

Tax litigation analyst who covers every significant Income Tax, GST, and Customs tribunal ruling. Her columns break down ITAT and CESTAT orders into actionable takeaways for practitioners and taxpayers.

Articles by Padma (5)

Tax Law

Venus Castings v. Central Excise: 2000 Supreme Court Tax Ruling

Supreme Court examined excise and customs jurisdiction in Venus Castings case. Single-judge bench decision clarifies tax authority scope under central levy statutes.

8 April 2026 · 4 min read · 2 views
Tax Law

Swadeshi Cotton Mills: Supreme Court Tax Ruling 1964

Supreme Court decision in Commissioner of Income-Tax v. Swadeshi Cotton Mills (1964) addresses foundational tax law principles. Landmark ruling from April 1964 establishes key precedent.

8 April 2026 · 5 min read · 1 views
Tax Law

Raman Chettiar Tax Case: Supreme Court 1964 Ruling

Supreme Court decision in Commissioner of Income-Tax v. S. Raman Chettiar (1965) 1 SCR 883 examines tax liability principles under Indian income tax law.

8 April 2026 · 5 min read · 0 views
Tax Law

Jagannath Kissonlal v. CIT Bombay: A 1960 Tax Law Milestone

Supreme Court's 1960 ruling in CIT Bombay v. M/S Jagannath Kissonlal establishes precedent on tax assessment procedure. A foundational decision for income tax litigation doctrine.

8 April 2026 · 5 min read · 0 views
Family Law

Rohit Chauhan v. Singh: Coparcenary Revival on Son's Birth

Supreme Court clarifies ancestral property status in Hindu coparcenary. Sole coparcener can alienate freely until son born; post-birth alienations without legal necessity are void.

8 April 2026 · 6 min read · 0 views