Madras High Court directs Customs to consider S and T Plastic Machines’ plea on the exact timing of an anti-dumping duty e-gazette notification.
Madras High Court sets aside IT assessment orders for Vetrivel Minerals citing lack of incriminating evidence and breach of natural justice principles.
Madras High Court held that advocates shall maintain professional integrity and do not engage in acts that could mislead the public or undermine the legal profession. Court ordered detailed enquiry regarding a fake law firm operated by a non-advocate.
It is submitted that if the rectification as sought for is allowed, the petitioner would be entitled to a refund of 74,61,65,427/- for the period between July 2017 to November 2017.
Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiable since revenue has never doubted over the utility or usage of the capital goods. Thus, writ appeal of revenue dismissed.
Madras High Court rules tax authorities must adhere to official clarifications from higher officials and cannot arbitrarily reclassify goods.
Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatch.
Madras High Court disposed of the writ petition with direction to petitioner to challenge the impugned Assessment Order as well as Rectification Order before Commissioner of Income Tax (Appeals) [CIT(A)].
Madras High Court held that re-opening u/s. 148 read with section 147 of the Income Tax Act not sustained as there is no failure on the part of assessee to fully and truly disclosure all the material facts. Thus, notice and order quashed.
Madras High Court held that the provisions of Section 40A(7) of the Income Tax Act would override Section 43B of the Income Tax Act provided conditions under clauses (a) and (b) of section 40A(7) are satisfied.