Madras High Court

Custodian of Goods cannot deny his liability for export of Illicit Goods

M/s. Sanco Trans Ltd Vs The Customs, Excise and Service Tax Appellate Tribunal (Madras High Court)

This Civil Miscellaneous Appeal is filed by the assessee challenging an order of the Customs Excise and Service Tax Appellate Tribunal dated 15.6.2015 confirming imposition of penalty under section 114 of the Customs Act (in short Act) though reducing the quantum from Rs.5 lakhs to Rs.2.5 lakhs....

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Extend Crop Loan Waiver Scheme to All Farmers: Madras HC

National South Indian Vs The Government of Tamil Nadu (Madras High Court)

HC held that denial of benefit of waiver of crop loans to the farmers who had cultivated lands exceeding 5 acres is a clear discrimination violating Article 14 of the Constitution of India. ...

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Deemed Dividend cannot be assessed in the hands of Company issuing shares

Principal Commissioner of Income Tax Vs M/s. Ennore Cargo Container Terminal P. Ltd. (Madras High Court)

Though, advance received by assessee company may have been for the benefit of the aforementioned registered shareholders, it could only be assessed in the hands of those registered shareholders and not in the hands of the assseeee-company....

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Levy not specified in SCN cannot be levied by Settlement Commission

M/s. Pravin Tex Pvt. Ltd. Vs The Customs & Central Excise Settlement Commission (Madras High Court)

This is an appeal preferred against the judgement of the learned Single Judge, dated 12.09.2016. 2. By virtue of the said judgement, the learned Single Judge disposed of a batch of writ petitions, which included, the writ petition filed by the appellant, before us....

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Reopening for mere Mismatch Found with Dept Website not valid

M/s. JKM Graphics Solutions Private Limited Vs The Commercial Tax Officer (Madras High Court)

The respective Assessing Officers, either by themselves or on instructions from the Enforcement Wing officials have stated that there is mismatch of the details, disclosed in the returns compared with the details available with the Department....

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Additional fee imposed under Central Motor Vehicles Rules is void

Chennai City Auto Ootunargal Sangam & Ors. Vs. The Secretary, Ministry of Road Transport and Highways (Madras High Court)

Issue- Notification with reference to the Amendment to Rule 32 and Rule 81 of the Central Motor vehicles Rules with reference to increase of Fees vide Gazette Notification in G.S.R.1183(E) dated 29.12.2016 as invalid, illegal, ultravires and unconstitutional. Facts of the case-This batch of Writ Petitions has been filed by various Associa...

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Expense cannot be disallowed for mere not resulting in profit for Assessee

Principal CIT Vs M/s.Managed Information Services Pvt. Ltd., (Madras High Court)

Fact that a particular expense does result in a profit for the Assessee in the immediate proximity cannot form the basis of its dis allowance. In incurring an expense, a business person could have a short and a long term perspective. ...

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TDS not deductible on Severance package U/s. Section 10(10B) given to workmen as compensation by Govt Company

Hindustan Photo Film Workers' Welfare Centre (CITU) Vs. Government of India (Madras High Court)

It is held that the receipts in the hands of the employees of the HPF, pursuant to the severance package announced by the Central Government and intimated vide proceedings/circular is held to be a special privilege/protection granted to the employees of the HPF Ltd and therefore, the provisions of the Section 10(10B) of the Income Tax Act...

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No Penalty for making untenable Claim on Professional advice

Commissioner of Income Tax Vs Smt. Anita Kumaran (Madras High Court)

To our mind, in the instant case, what has emerged is that the Assessee, having realised that the expenditure claimed towards travelling under Section 57 of the Act was not tenable, offered the amounts expended to be added to her income and, accordingly, paid the requisite tax and interest upon the same. In our opinion, this was not a ca...

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Section 54F exemption eligible on multiple flats if in same address

CIT Vs Shri Gumanmal jain (Madras High Court)

In this case assessee having got 15 flats along with his two sons will not disentitle him from getting the benefit U/s. 54F of IT Act only on ground that all the 15 flats are not in the same Block, particularly in the light of admitted factual position that all the 15 flats are located at same address....

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