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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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Madras High Court Rules in Favour of Allowing Balance 50% Additional Depreciation in Subsequent Year for Assets Used Less Than 180 Days
Wheels India Limited Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37814 (HC-MADRAS)
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Madras High Court Rules Delay in Filing Form 10B Not Fatal to Section 11 and 12 Benefits; Denial for Technical Lapse Deemed Unjust
Suga Jeeva Oozhiyangal Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37795 (HC-MADRAS) · Sections 11, 12
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Madras High Court Allows Extension for TDS Compounding Payment Amidst Genuine Financial Hardship; Revenue’s Technical Rejection Overruled
Muthulakshmi Spinning Mills Pvt Ltd. Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37779 (HC-MADRAS)
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Madras High Court Rules Section 55(2)(b)(iii) Prevails for Cost Computation of Immovable Assets Received on Company Liquidation, Criticizes ITAT’s Adherence to Precedent
T.R.Balasubramanium Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37737 (HC-MADRAS) · Section 55
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Madras High Court Affirms Exclusive Jurisdiction of JAO for Issuance of Section 148 Notices for AY 2020-21; Clarifies Concurrent Powers with FAO in Assessment Proceedings
Perur Builders Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37718 (HC-MADRAS) · Section 148
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Madras High Court Quashes Revenue’s Dismissal of Condonation Application for AY 2011-12 Due to Denial of Personal Hearing under Section 119(2)(b)
Jaldhi Overseas Pte Ltd Vs The Central Board of Direct Taxes
(2026) TaxCorp(LJ) 37717 (HC-MADRAS) · Section 119 (2)(b)
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Madras High Court Upholds Wealth Tax on Urban Vacant Land Under Construction, Overrules ITAT Citing Supreme Court Precedent
Express Infrastructure (P) Ltd Vs The Commissioner of Wealth Tax
(2026) TaxCorp(LJ) 37689 (HC-MADRAS)
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Madras High Court Upholds Assessment Against NRI, Holds Amended ‘Eligible Assessee’ Definition Applies; Assessee Estopped from Challenging Jurisdiction After DRP Proceedings
Motilal Jain Mahaveer Jain Vs Income Tax Officer
(2026) TaxCorp(LJ) 37678 (HC-MADRAS) · Sections 144C(15)(b)(ii), 154
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Madras High Court Refers Jurisdictional Issue in Faceless Reassessment Proceedings Under Sections 147, 148, and 148A to Larger Bench—Critiques Mark Studio Ruling
TVS Credit Services Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37669 (HC-MADRAS)
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Madras High Court Dismisses Revenue’s Appeal on Section 12A Registration as Moot Following Section 12AB Regime and Subsequent Reversal
Sri Mariamman Educational Vs Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37516 (HC-MADRAS) · Section 12A
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Madras High Court Nullifies Ex-Parte Assessment under Section 147 for Lack of Effective Notice; Orders Fresh Assessment Conditional on Payment by Assessee
Arumugam Ramasamy Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37491 (HC-MADRAS)
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Madras High Court Restricts Tax Recovery Officer’s Power: Mortgage by Defaulter Not Void Ab Initio, Revenue Can Attach and Sell Property
Sree Gokulam Chit and Finance Co. P. Ltd Vs The Tax Recovery Officer, The PCIT
(2026) TaxCorp(LJ) 37442 (HC-MADRAS)
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Madras High Court Upholds Criminal Proceedings Against Partnership Firm and Managing Partner under Benami Law for Demonetisation-Era Cash Deposits; Discharges Dormant Director for Lack of Evidence
R. Kalaivani Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37408 (HC-MADRAS)
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