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Landmark Rulings

Madras High Court — Direct Tax

614 rulings

  1. Madras High Court · 28 Jan 2025
    Madras High Court Nullifies Orders; Directs Revenue to Reassess Sale Value Under Section 56(2)(vii)(c) and Section 50C

    R. C. Kannan Vs The PCIT

    (2025) TaxCorp(LJ) 34792 (HC-MADRAS) · Sections 50C, 56(2)(vii)(c)

  2. Madras High Court · 27 Jan 2025
    Madras HC Upholds High Pitched Assessment Process, Dismisses Assessee's Writ Petitions

    Bee Cee Fireworks Industries Vs The Principal Chief Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34769 (HC-MADRAS)

  3. Madras High Court · 15 Jan 2025
    Madras High Court Upholds Revenue’s Authority in Writ Dismissal

    Mark Studio India Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34752 (HC-MADRAS)

  4. Madras High Court · 25 Nov 2024
    Madras HC Reviews Reassessment Proceedings, No Link Established Between Allegations and Assessee

    Spencer and Company Limited Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34685 (HC-MADRAS)

  5. Madras High Court · 04 Dec 2024
    Madras High Court Dismisses Writ Petition of Assessee, Affirming Applicability of Section 153A and Section 153C while Emphasizing the Conditional Context of Assessment Proceedings

    Pavithra Sugichandran Vs The DCIT

    (2024) TaxCorp(LJ) 34632 (HC-MADRAS) · Sections 153A, 153C

  6. Madras High Court · 28 Nov 2024
    Madras HC Upholds Revenue’s Stand: Advance Amounts from Annual Maintenance Contracts Taxable upon Receipt

    Johnson Lifts Pvt. Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34631 (HC-MADRAS)

  7. Madras High Court · 26 Nov 2024
    Madras HC Clarifies Revenue's Recourse Obligations Post-Insolvency of Assessee, Quashing Assessment Orders

    A. Sai Siva Jyothi Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34624 (HC-MADRAS)

  8. Madras High Court · 03 Dec 2024
    Madras HC Overrules Revenue's Rejection of Compounding Application Due to Limitation Period for AY 2013-14

    Kabir Ahmed Shakir Vs The Chief Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34534 (HC-MADRAS)

  9. Madras High Court · 07 Sep 2024
    Madras High Court Upholds Jurisdictional Transfer for Tax Assessment Based on Seized Incriminating Evidence

    Suvali Real Properties LLP Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34485 (HC-MADRAS)

  10. Madras High Court · 19 Aug 2024
    Chennai High Court Dismisses Assessee’s Writ Petition, Upholds Validity of Notice Under Section 292BB Despite Infractions

    K P S Enterprises a partnership firm Vs Principal Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34430 (HC-MADRAS) · Sections 148, 292BB

  11. Madras High Court · 12 Aug 2024
    Madras HC Rules Compensation for Diminution in ESOP Value as Taxable Perquisite Under 'Salaries'

    Nishithkumar Mukeshkumar Mehta Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34418 (HC-MADRAS)

  12. Madras High Court · 29 Jul 2024
    Constitutional Safeguards in Search and Seizure: Madras HC Remands Case to Single Judge Bench

    SNJ Breweries Pvt. Ltd Vs The Principal Director of Income Tax

    (2024) TaxCorp(LJ) 34381 (HC-MADRAS)

  13. Madras High Court · 27 Jul 2024
    Foreign Tax Credit: Madras High Court Quashes Rectification Order, Remands Matter for Reconsideration

    Thejo Engineering Limited Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 34376 (HC-MADRAS)

  14. Madras High Court · 04 Jul 2024
    Madras High Court Remands Section 69A Addition Matter; Upholds Section 56(2) Addition Despite Mention of Different Provision in SCN

    R.Chitra Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34232 (HC-MADRAS) · Section 69A

  15. Madras High Court · 17 Jun 2024
    HC - Madras HC Treats Sec.148A(d) Order as SCN, Sets Aside Single Judge Order, and Remands Matter with Partial Relief to Assessees.

    Satluj Credit & Holdings Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34116 (HC-MADRAS) · Section 148A(d)

  16. Madras High Court · 17 Jun 2024
    Madras HC Dismisses Writ Petition Seeking Arbitrator Appointment for Credit Score Non-Updation Dispute

    V. Ramalingam Vs The Reserve Bank of India

    (2024) TaxCorp(LJ) 34115 (HC-MADRAS)

  17. Madras High Court · 11 Jun 2024
    Bribery Allegations Quashed: Madras HC Gives Relief to Assessees

    Sunil Khetpalia Vs The Inspector of Police

    (2024) TaxCorp(LJ) 34076 (HC-MADRAS)

  18. Madras High Court · 18 Apr 2024
    HC - Madras High Court Orders Reassessment Due to Non-Consideration of Key Documents.

    MANICKAM MALU PRASANNA VERSUS THE ASSESSMENT UNIT, THE INCOME TAX OFFICER, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE

    (2024) TaxCorp(LJ) 33740 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=92335&Category=Judgment&CategoryType=Zip

  19. Madras High Court · 13 Apr 2024
    Madras HC: Failure to Request Personal Hearing Through Prescribed Mode Not Fatal in Faceless Assessment.

    Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

    (2024) TaxCorp(LJ) 33715 (HC-MADRAS)

  20. Madras High Court · 13 Apr 2024
    HC - Madras HC Quashes Final Order Under Faceless Assessment Scheme Due to Non-Issuance of Draft Order.

    Prakash Chand Jain Vs The Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer

    (2024) TaxCorp(LJ) 33714 (HC-MADRAS)

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