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Landmark Rulings

Madras High Court — Direct Tax

721 rulings

  1. Madras High Court · 26 May 2025
    Madras HC Declares AO's Action as Merely a Change of Opinion: Section 148 Invocation Unwarranted Regarding Interim Dividend Exemption Under Section 10(33)

    B. Jayalakshmi Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35187 (HC-MADRAS) · Section 10(33)

  2. Madras High Court · 29 Apr 2025
    Madras High Court Resolves Writ Petition: Conditions for Stay Petitions Clarified Amidst Pending Appeal

    Haji I.Asarab Ali Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35086 (HC-MADRAS)

  3. Madras High Court · 23 Apr 2025
    Delhi HC Invalidates Reassessment Notice; Rules Assessee's Transactions Do Not Indicate Income Escapement for AY 2016-17

    Gyan Marketing Associates Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35065 (HC-MADRAS)

  4. Madras High Court · 23 Apr 2025
    Madras High Court Rules Assessee's Contribution to Approved Gratuity Fund is Tax-Deductible Over Revenue's Interpretation

    Sanmar Speciality Chemicals Limited Vs The Assistant Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 35064 (HC-MADRAS) · Section 40A(7)(b)

  5. Madras High Court · 15 Mar 2025
    Madras High Court Ruling: Lack of Tangible Evidence Nullifies CIT's Revisional Jurisdiction in Section 54F Claim

    S. Krishna Kumar Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34935 (HC-MADRAS) · Section 263

  6. Madras High Court · 05 Mar 2025
    Madras High Court Affirms Quash of Assessment Orders under Section 153C for Lack of Satisfactory Note by Assessing Officer

    SRM Systems and Software Pvt Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34891 (HC-MADRAS)

  7. Madras High Court · 20 Feb 2025
    Madras HC Upholds Revenue's Appeal on Share Sale Profits, Designating Them as Business Income Rather than STCG

    First Choice Professional Services Private Limited Vs The CIT

    (2025) TaxCorp(LJ) 34834 (HC-MADRAS) · Section 111A

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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

  18. 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)

  19. 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)

  20. 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)

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