Madras High Court

Appellant can’t be treated as Defaulter for DD misplaced by officer

Smt. Rani Mohan Vs The Commissioner of Corporation (Madras High Court)

This Demand Draft was sent along with a notice, dated 22.1.2015. The third respondent has received the demand draft, but, unfortunately, misplaced the same. It is not known, as to how, the Revenue Department of the Corporation can be so careless in misplacing the demand draft, especially, when such amount was directed to be paid, pursuant...

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No Sales Tax Payable on Medical Equipment’s Imported by Hospital for ‘Own Use’

M/s. Eye Foundation Ltd. Vs. The Joint Commissioner (Commercial Taxes) (Madras High Court)

In a recent ruling, the Madras High Court held that the hospital is not liable to pay Sales Tax under Tamil Nadu Value Added Tax Act in respect of import of medical equipments for its personal consumption....

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HC Quashes I-T Order Against P. Chidambaram & Family & Held Reopening discriminatory

Karti P. Chidambaram Vs. The Assistant Commissioner of Income Tax (Madras High Court)

The Madras High Court has quashed the Income Tax Assessment Orders passed against P. Chidambaram, Senior Advocate & Former Union Finance Minister, his wife Nalini Chidambaram, Senior Advocate, and his son Karthi Chidambaram. The High Court quashed the order terming it as illegal, arbitrary, and issued without following principles of natur...

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Goods cannot be detained merely because Invoice contains Wrong Address or on mere suspicion

M/s. Magnetic Auto Controls Pvt. Limited Vs The Commercial Tax Officer (Madras High Court)

Respondent was required to consider as to merely because the notified party in the commercial invoice contains an address in Chennai, can the transaction be suspected to be one for sale within the State of Tamil Nadu. In fact, when the Detention Notice was issued on suspicion, there was no tangible material available with the officer to s...

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Transfer of Income Tax File without application of mind is un-sustainable

Aircel Limited Vs Deputy Commissioner of Income Tax (Madras High Court)

Since the parties in these Writ Petitions are one and the same and the relief sought herein are inter-connected, all these Writ Petitions were taken together and disposed of by this common order....

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HC denied stay on collection of Tax on failure of appellant to pay tax which was suo motto agreed to be paid by appellant

Kalaignar TV Private Limited Vs. The Principal Commissioner of Income Tax (Madras High Court)

This Court finds that when the petitioner had agreed to comply with the payment of disputed tax at the rate of Rs. 50 lakhs per month, they are bound to comply with such an undertaking. Now arguing before this Court pleading their financial incapacity or requesting this Court to examine the merits of the assessment is unsustainable, as th...

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Assessment Solely on the basis of Case Study / electricity consumption under TNGST Act is invalid

Tvl.Alfa Leather Board Vs Deputy Commercial Tax Officer (Madras High Court)

Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessment. Repeatedly, Courts have held that electricity current consumption charges cannot be a basis for revision of turnover....

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Mere claim for rebate would not amount to furnishing inaccurate particulars: Madras High Court

Gopalratnam Santha Mosur Vs Income Tax Officer (Madras High Court)

Gopalratnam Santha Mosur Vs ITO (Madras High Court) The petitioner was the co-owner of the immovable property situated in Tamil Nadu and she had sold the property and paid the entire capital gain tax applicable in respect of the transaction. The petitioner thereafter claimed 50% of the capital gains tax as rebate under Indo-Canadian DTAA....

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GST: HC cannot entertain an appeal in respect of classification issues or matters concerning tax rate

M/s. Jaap Auto Distributors Vs. The Assistant Commissioner of Customs (Madras High Court)

M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court) A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, the High Court  cannot entertain an app...

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Aadhaar Mandatory for filing IT Returns: Madras HC

Mr.Thiagarajan Kumararaja Vs Union of India (Madras High Court)

Those who are not PAN holders, while applying for PAN, they are required to give Aadhaar number. This is the stipulation of sub-section (1) of Section 139AA, which we have already upheld....

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