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    <title>1930 (10) TMI 20 - MADRAS HIGH COURT</title>
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    <description>Under Sections 109(a) and 110 of the Code of Civil Procedure, 1908, the right to a certificate for appeal depended on strict satisfaction of the statutory conditions, and the decisive question was whether the appellate decree could be treated as one affirming the decision of the court below. A decree is affirming only if it wholly affirms the lower court&#039;s decision and cannot be artificially split into separate parts because it arises from several items in an account suit. As the High Court&#039;s decree materially modified the trial court decree to the petitioner&#039;s prejudice and the amount in dispute exceeded the statutory limit, the certificate was granted as of right.</description>
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      <link>https://www.taxtmi.com/caselaws?id=456123</link>
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