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Landmark Rulings

Madras High Court — Direct Tax

614 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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

  6. 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

  7. 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)

  8. 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

  9. 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)

  10. 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

  11. 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

  12. 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)

  13. 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)

  14. Madras High Court · 21 Nov 2023
    HC - Madras High Court Upholds Prosecution Under Section 276CC for Non-Filing of Income Tax Return.

    R.P. DARRMALINGAM VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI

    (2023) TaxCorp(LJ) 32748 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91203&Category=Judgment&CategoryType=Zip

  15. Madras High Court · 17 Nov 2023
    HC - Madras HC Rules Filing Form-67 Post-ITR But Pre-Intimation as Sufficient for FTC Claims; Deems Rule 128 Directory.

    Duraiswamy Kumaraswamy Vs The Principal Commissioner of Income Tax - 8

    (2023) TaxCorp(LJ) 32734 (HC-MADRAS)

  16. Madras High Court · 15 Nov 2023
    HC - Madras HC Upholds Prosecution for Delayed ITR Filing and Income Concealment.

    R. P. Darrmalingam Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32721 (HC-MADRAS)

  17. Madras High Court · 10 Nov 2023
    HC - Madras High Court Upholds Prosecution in Tax Evasion Case Despite Ongoing Revisionary Proceedings.

    R. Revathy Vs The Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32709 (HC-MADRAS)

  18. Madras High Court · 07 Nov 2023
    HC - Madras High Court Clarifies Scope of Rule 112F, Upholds Post-Search Assessments Unrelated to Election Seizures.

    St. Antony Educational and Social Society Vs The Central Board of Direct Tax

    (2023) TaxCorp(LJ) 32687 (HC-MADRAS)

  19. Madras High Court · 02 Nov 2023
    HC - Madras High Court Overturns Assessment Order, Cites Procedural Violations and Unreasonable Timeframe for Response.

    DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, R. RATHNAMALA. VERSUS THE INCOME TAX OFFICER, THE DEPUTY COMMISSIONER OF INCOME TAX, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1

    (2023) TaxCorp(LJ) 32655 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91020&Category=Judgment&CategoryType=Zip

  20. Madras High Court · 26 Oct 2023
    HC - Madras HC Stalls Prosecution for Tax-Evasion: Awaits Fresh Assessment Verdict.

    S. Arputharaj Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32608 (HC-MADRAS)

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