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Madras High Court Exonerates Taxpayers in Penny Stock Gains: Revenue’s Section 68 Additions Quashed for Lack of Direct Evidence
Sohanraj Uttamchand Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 38721 (HC-MADRAS)
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Madras High Court Rules Equalization Levy Inapplicable on Indian Entity’s Reimbursement to Non-Resident Subsidiary for Google Ad Services; No Piercing of Corporate Veil Without Evidence of Impropriety
Zoho Corporation Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38650 (HC-MADRAS)
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Madras High Court Condones Delay in Return Filing by Co-operative Societies for Section 80P Exemption, Criticizes CCIT’s Rigid Approach
T943 Vickrapandiyam Primary Agricultural Co-operative Credit Society Ltd Vs The Chief Commissioner of Income Tax
(2026) TaxCorp(LJ) 38648 (HC-MADRAS) · Section 80P
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Madras High Court Invalidates Cognizance in Tax Evasion Prosecution for Failure to Grant Hearing under BNSS Section 223(1)
B. Siva Vs The DCIT
(2026) TaxCorp(LJ) 38617 (HC-MADRAS) · Sections 277A, 278
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Jurisdiction of Assessing Officer under Sections 147/148 Upheld by Madras HC; Constitutional Challenge to Section 147A Deferred to Division Bench
Nate Nandha Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38599 (HC-MADRAS)
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Madras High Court Affirms Revenue Character of Bank FD Interest for Charitable Trust Due to Absence of Donor’s Corpus Direction under Section 11(1)(d)
St.Joseph’s Development Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38531 (HC-MADRAS)
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Madras High Court Upholds Validity of Section 148A(d) Order and Section 148 Notice Against Mauritius Entity: Limitation Period Strictly Applied in Rs. 27.06 Crore Tax Evasion Case
Appnell Holdings Limited Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38477 (HC-MADRAS) · Section 148A(d)
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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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