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Landmark Rulings

Madras High Court — Direct Tax

721 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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

  5. 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

  6. 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

  7. 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)

  8. Madras High Court · 28 Dec 2023
    HC - Madras High Court Upholds Compounding of Tax Evasion Offences for MRF Chairman Following Penalty Reduction.

    K. M. Mammen Vs The Principal Commissioner of Income Tax

    (2023) TaxCorp(LJ) 33018 (HC-MADRAS)

  9. Madras High Court · 26 Dec 2023
    HC - Madras HC Grants Interim Relief to Cognizant in Buyback-DDT Case; Payment and Security Deposit Conditions Imposed.

    Cognizant Technology Solutions India Pvt. Ltd

    (2023) TaxCorp(LJ) 32998 (HC-MADRAS)

  10. Madras High Court · 23 Dec 2023
    HC - Madras HC Orders Investigation into Misuse of PAN, Directs Issuance of New PAN if Needed.

    Moorthy Prabhu Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32987 (HC-MADRAS)

  11. Madras High Court · 23 Dec 2023
    HC - Madras HC Quashes Prosecution for Delayed ITR Filing Within Assessment Year.

    P. Padmanabhan Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32986 (HC-MADRAS) · Section 276CC

  12. Madras High Court · 23 Dec 2023
    HC - Madras HC Condones 37-Day Delay in Filing Revised ITR for Pilot, Cites Work Constraints.

    SUNIL NAIR VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

    (2023) TaxCorp(LJ) 32978 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91518&Category=Judgment&CategoryType=Zip

  13. Madras High Court · 22 Dec 2023
    HC - Madras HC Upholds Co-op Societies' Compliance with IT Sections 194A & 194N.

    The Chennimalai Siragiri Murugan Primary Handloom Weaver's Cooperative Society Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32975 (HC-MADRAS) · Sections 194A, 194N

  14. Madras High Court · 19 Dec 2023
    HC - Madras HC Upholds Principles of Natural Justice in Agricultural Income Assessment Case.

    C. Chellamuthu Vs The Principal Commissioner, National Faceless Assessment Centre

    (2023) TaxCorp(LJ) 32955 (HC-MADRAS)

  15. Madras High Court · 19 Dec 2023
    HC - Madras High Court Denies Compounding of Offences for Assessee with Multiple Grave Offences.

    THIRUPATHI KUMAR KHEMKA, CHENNAI VERSUS THE CHIEF COMMISSIONER OF INCOME TAX-1, CHENNAI

    (2023) TaxCorp(LJ) 32949 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91464&Category=Judgment&CategoryType=Zip

  16. Madras High Court · 12 Dec 2023
    HC - Madras High Court Upholds Order Releasing Attached Property, Deems Benami Act Amendments Prospective.

    Advance Infra Developers Pvt Ltd Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32907 (HC-MADRAS)

  17. Madras High Court · 09 Dec 2023
    HC - Madras High Court Prioritizes Bank’s Mortgage Rights Over Income Tax Department's Attachment in Landmark Ruling.

    M/S. CITY UNION BANK LIMITED, REPRESENTED BY ITS MANAGER (LEGAL), R.M. RENGANATH VERSUS TAX RECOVERY OFFICER-2, INCOME TAX, THE SUB REGISTRAR-1

    (2023) TaxCorp(LJ) 32877 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91365&Category=Judgment&CategoryType=Zip

  18. Madras High Court · 08 Dec 2023
    HC - Madras High Court Upholds Reopening of Assessment for LLP Converted from Pvt. Ltd. Co., Cites Potential Income Escape.

    BHK TRADING LLP VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 3 (1) CHENNAI, THE PRINCIPAL COMMISSIONER OF INCOME TAX -4, CHENNAI, THE ASSESSMENT UNIT, THE UNION OF INDIA

    (2023) TaxCorp(LJ) 32872 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91353&Category=Judgment&CategoryType=Zip

  19. Madras High Court · 28 Nov 2023
    HC - Madras HC Annuls Reassessment Proceedings on Capital Gains Exemption, Citing Complete Disclosure by Assessee.

    S. Uttam Chand Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32807 (HC-MADRAS)

  20. Madras High Court · 24 Nov 2023
    HC - Madras HC Quashes Prosecution for Delayed ITR Filing in Case of Prepaid Taxes and Refund Claim.

    Manav Menon Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32781 (HC-MADRAS)

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