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Landmark Rulings

Madras High Court — Direct Tax

614 rulings

  1. Madras High Court · 20 Mar 2024
    Madras High Court: Section 153C Assessment Limitation Not Shortened by Super Malls Judgment, Finance Act 2022 Amendment on 'Books of Account' Retrospective.

    LKS Gold House Private Limited Vs The DCIT

    (2024) TaxCorp(LJ) 33577 (HC-MADRAS) · Section 153C

  2. Madras High Court · 20 Mar 2024
    HC - Madras High Court Waives 10% Pre-Deposit Condition for Cooperative Bank's Appeal, Modifies Single Judge's Order.

    The Salem Urban Co-operative Bank limited Vs The ITO

    (2024) TaxCorp(LJ) 33576 (HC-MADRAS)

  3. Madras High Court · 16 Mar 2024
    HC - Madras High Court Confirms Property Attachment for Tax Recovery, Clarifies Third Party's Right to Claim Ownership through Civil Suit.

    K. N. Subramaniam Vs The PCIT

    (2024) TaxCorp(LJ) 33556 (HC-MADRAS)

  4. Madras High Court · 16 Mar 2024
    HC - Madras High Court Quashes Reassessment on Non-Existent Firm, Finds Revenue Informed of Conversion to Company.

    NRP Projects P. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33554 (HC-MADRAS)

  5. Madras High Court · 12 Mar 2024
    HC - Madras HC Directs Processing of NRI's Delayed ITRs, Accepts COVID-19 as 'Genuine Hardship'.

    Shri Nivas Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33521 (HC-MADRAS)

  6. Madras High Court · 11 Mar 2024
    HC - Madras HC Directs Re-Adjudication in Post-Search Assessment, Holds Revenue Bound by CBDT's Digital Evidence Investigation Manual.

    Saravana Selvarathnam Retails Private Limited Vs The Commissioner of Income Tax Appeals

    (2024) TaxCorp(LJ) 33511 (HC-MADRAS)

  7. Madras High Court · 11 Mar 2024
    HC - Madras HC Upholds Rectification Proceedings for Issues Not Considered in 'Limited Scrutiny' Assessment.

    Sabari Alloys & Metals India Private Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33510 (HC-MADRAS)

  8. Madras High Court · 07 Mar 2024
    HC - Madras HC Upholds Prosecution for Non-Filing of ITR, Directs Trial Completion Within 3 Months.

    Vinayagam Sabarisanthanakrishnan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33487 (HC-MADRAS)

  9. Madras High Court · 07 Mar 2024
    HC - Madras HC Quashes Reassessment Proceedings Revived by Ashish Agarwal for Non-Adherence to Sec. 151 Mandate.

    FIVES India Engineering & Projects Private Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33484 (HC-MADRAS) · Section 151

  10. Madras High Court · 28 Feb 2024
    HC - Madras HC Upholds Tax Demand, Highlights Importance of Documentation for Assessees.

    Mundhra Exim Private Limited Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 33427 (HC-MADRAS)

  11. Madras High Court · 08 Feb 2024
    Madras High Court Quashes Assessment Order Post-Amalgamation, Directs Reassessment Based on Consolidated Return

    Pallava Textiles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33278 (HC-MADRAS)

  12. Madras High Court · 31 Jan 2024
    HC - Madras High Court Allows Singaporean Company's Delayed ITR Filing for Refund Claim, Imposes Rs. 50,000 Cost per Petition.

    Tiong Woon Project & Contracting Pte. Ltd Vs The Central Board of Direct Taxes

    (2024) TaxCorp(LJ) 33226 (HC-MADRAS)

  13. Madras High Court · 20 Jan 2024
    Madras High Court Orders 6% Interest on Delayed Tax Refund to Non-Resident Due to CPC's Delay in SWIFT Code and IBAN Processing

    Coda Global LLC Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33170 (HC-MADRAS)

  14. Madras High Court · 13 Jan 2024
    Madras High Court Upholds Section 194N, Affirms Commitment to Curb Parallel Cash Economy

    Madurai District Central Cooperative Bank Ltd Vs Union of India

    (2024) TaxCorp(LJ) 33125 (HC-MADRAS) · Section 194N

  15. Madras High Court · 11 Jan 2024
    Madras HC Dismisses 14-Year Delay in Appeal Filing for Lack of Sufficient Cause

    M. Srinivasulu Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33111 (HC-MADRAS)

  16. Madras High Court · 10 Jan 2024
    Madras High Court's Landmark Decision: No Restriction on Filing for Offence Compounding Despite Time Limits

    Jak Communications Private Limited Vs The Chief Commissioner of Income Tax (TDS)

    (2024) TaxCorp(LJ) 33108 (HC-MADRAS)

  17. Madras High Court · 05 Jan 2024
    Madras High Court Overturns 20% Pre-deposit Mandate in Section 271E Penalty Case, Upholds Fair Assessment of Transactions

    ANAMALLAIS BUS TRANSPORTS P LTD, (REPRESENTED BY ITS DIRECTORS) VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE, THE INCOME TAX OFFICER, COIMBATORE

    (2024) TaxCorp(LJ) 33065 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91608&Category=Judgment&CategoryType=Zip

  18. Madras High Court · 04 Jan 2024
    Madras High Court Affirms Validity of Notice Issuance under Income Tax Act's Amended Provisions

    SUBRAMANIAM ROHINI VERSUS THE INCOME TAX OFFICER, THE ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

    (2024) TaxCorp(LJ) 33058 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91598&Category=Judgment&CategoryType=Zip

  19. Madras High Court · 01 Jan 2024
    Madras HC Quashes Section 271E Penalty, Clarifies Absence of Cash Transaction in Loan Repayment

    Anamallais Bus Transports P Ltd Vs The Principal Commissioner of Income Tax-1

    (2023) TaxCorp(LJ) 33037 (HC-MADRAS) · Section 271E

  20. Madras High Court · 28 Dec 2023
    HC - Madras HC Exempts TASMAC from TCS on Bar-License Fee for Empty Bottle Collection.

    Tamil Nadu State Marketing Corporation Ltd Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 33020 (HC-MADRAS)

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