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Madras High Court Invalidates Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation under Section 148
Kattuputhur Srinivasaiyyengar Ramaswamy Vs Income Tax Officer
(2026) TaxCorp(LJ) 38376 (HC-MADRAS) · Section 149(1)
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Madras High Court Clarifies Employer’s TDS Duty: No Fault for Non-Submission of Form 10E by Employees Under VRS Payments; Directs Refund Process Via Fresh Return
Hosur Bata Employees Union Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38301 (HC-MADRAS)
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Madras High Court Clarifies Eligibility of Site Restoration Expenditure as Deductible Business Expense under Section 37(1) for Petroleum Exploration Assessees, Overruling ITAT’s Disallowance
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38213 (HC-MADRAS) · Section 33ABA
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Madras High Court Upholds Section 69 Addition for Unexplained Investment Due to Lack of Registered Title; Dismisses Writ Challenging Assessment and Penalty Orders
Seyadu Beedi Company Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38177 (HC-MADRAS) · Section 69
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Madras High Court Rules Vedanta’s Remittance to Non-Resident Parent Taxable, Disallows ‘Reimbursement’ Claim Due to Lack of Expense Break-up
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38171 (HC-MADRAS)
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Madras High Court Upholds Validity of Assessment Order under Section 143(3) r.w.s 153A, Rejects Assessee’s Plea on Settlement Commission Jurisdiction Post-Finance Act, 2021
Dhanalakshmi Srinivasan Sugars Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38159 (HC-MADRAS) · Section 153A
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Madras High Court Upholds Deferred Income Recognition of Timeshare Membership Fees by Mahindra Holidays: Advance Receipts to be Taxed Over Contractual Tenure
Mahindra Holidays and Resorts (India) Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38128 (HC-MADRAS)
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Madras High Court Validates Section 148 Proceedings Initiated on Evidence from Third Party Search; Assessment Order Set Aside for Natural Justice Violation
S. Palani Vs The Additional/Joint/Deputy/Assistant Commissioner, of Income Tax/Income Tax Officer
(2026) TaxCorp(LJ) 38118 (HC-MADRAS) · Section 148
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Madras High Court Upholds Penalty for Deliberate Concealment of Capital Gains Despite Advance Tax Payment
Sarita Jain Vs The Assistance Commissioner of Income Tax
(2026) TaxCorp(LJ) 38073 (HC-MADRAS)
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Madras High Court Upholds Depreciation Claim on Film Lease-Back; Dismisses Revenue’s Appeal Alleging Colourable Device
Vijay Shanthi Builders Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38038 (HC-MADRAS)
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Madras High Court Affirms: Capital Gains from Sale of Business Assets Must Flow Through Profit & Loss Account for MAT Computation under Section 115JB
PVP Corporate Parks Pvt Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38032 (HC-MADRAS)
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Madras High Court Upholds Trust Registration Cancellation Due to Misuse of Funds, Restricts Retrospective Effect
Ponnaiyah Ramajeyathammal Educational And Charitable Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38020 (HC-MADRAS)
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Madras High Court Clarifies: Replacement of Textile Machinery Constitutes Capital Expenditure if New Asset or Enduring Benefit is Created
Super Spinning Mills Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38007 (HC-MADRAS)
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Madras High Court Reaffirms CIT’s Plenary Power under Section 263 for Erroneous Assessments, Block Assessment Income Disclosure After Search Not a Shield for Assessee
Kerala Roadways (P) Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37969 (HC-MADRAS) · Section 263
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Madras High Court Orders Reconsideration in India Cements Case: Advances to Subsidiaries and Bad Debt Write-off to be Re-examined by CIT(A) After Procedural and Legal Lapses
The India Cements Ltd Vs Commissioner of Income Tax Apr 13, 2026
(2026) TaxCorp(LJ) 37968 (HC-MADRAS)
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Madras High Court Rules Section 194G Inapplicable—No TDS on Dealer Margin in Lottery Ticket Sales Where No Commission is Paid
Martin Lottery Agencies Ltd Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37953 (HC-MADRAS) · Section 194G
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Madras High Court: Unexplained Trade Credits Not Eligible for Section 80-IA Deduction; Must Be Treated as Deemed Income Under Section 68
AKR Poly Industries Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37950 (HC-MADRAS)
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Madras High Court Clarifies: Insurance Premium Paid to LIC Is Deductible Expense, Not a Contingent Liability
Brahmayya & Co Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37895 (HC-MADRAS)
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Madras High Court Upholds Addition of Undisclosed Income Based on Loose Sheets; Vague Denial and Absence of Evidence Prove Fatal for Assessee in Property Investment Case
N. Saroja Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37878 (HC-MADRAS)
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Madras High Court Upholds Disallowance of Misappropriated Amount as Business Expenditure under Section 40A(2); Contradictory Claims and Lack of Evidence Prove Fatal for Assessee
Karpaga Vinayagar Papers Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37854 (HC-MADRAS) · Section 40A(2)
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