Madras High Court

Appeal (High Court)–statute confers a limited right of appeal only in a case which involves substantial question of law

Janardhanam Balaji Vs The Additional Commissioner of Income Tax (Madras High Court)

Janardhanam Balaji Vs ACIT (Madras High Court) Right of appeal is not automatic. When statute confers a limited right of appeal only in a case which involves substantial question of law, it is not open to sit in appeal over factual findings arrived at by AO, CIT(A) and Appellate Tribunal. Hence, appeal was not entertained. […]...

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Order passed without disposing objection: HC directs AO to pass fresh order after disposing objection

Home Finders Housing Ltd. Vs ITO (Madras High Court)

In case an order is passed without following a prescribed procedure, the entire proceedings would not be vitiated. It would still be possible for authority to proceed further after complying with the particular procedure....

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Statutory right of appeal cannot be denied for meagre delay of 25 days in filing

M/s. Madhucon Granites Ltd. Vs CIT (Appeals) (Madras High Court)

M/s. Madhucon Granites Ltd. Vs CIT (Appeals) (Madras High Court) Thereis no dispute to the fact that the Order-in-Original passed against  the petitioner  dated 27.04.2017 has indicated that an appeal shall lie before the Commissioner (Appeals), Chennai. Therefore, I find justifiable reasons to believe that the petitioner would have app...

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Exemption U/s. 54F cannot be disallowed for mere non-completion of construction of house

Principal CIT Vs Smt. Charumathi Seshadri (Madras High Court)

Principal CIT Vs Smt. Charumathi Seshadri (Madras High Court)  When assessee invested a sum in purchase of land, which was invested after date of sale of original asset and before due date of filing of return of income under section 139(1) as per requirement of section 54F, then, deduction under section 54F could not be […]...

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HC quashes Black Money prosecution against Srinidhi Karti Chidambaram

Srinidhi Karti Chidambaram Vs. PCIT (Madras High Court)

Madras High Court quashes prosecution proceedings initiated under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for non-disclosure/incomplete disclosure of foreign assets in the Return of Income....

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Disallowance of employees contribution of EPF & ESI for payment made beyond due date U/s 36(1)(va)

Ms. Unifac Management Services (India) Vs DCIT (Madras high Court)

Employees contribution towards EPF and ESI was rightly disallowed by AO as payment was made beyond the due date stipulated under the relevant enactment for making such payment u/s 36(1)(va)...

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Result analysis of Dec 2018 exam of Institute of Cost Accountants of India

PRESS RELEASE Result declared for DECEMBER – 2018 term of examination Kolkata: The Institute conducts Foundation / Intermediate / Final Examination twice in a year i.e. in June and December. The results of December 2018 term of Examination of The Institute of Cost Accountants of India have been declared on 21/02/2019. Result Analysi...

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HC reduces penalty for minor lapses in E-way bill to Rs. 5000 from Rs. 18.96 Lakh

Tvl.R K Motors Vs State Tax Officer (Madras High Court)

Tvl. R K Motors Vs State Tax Officer (Madras High Court) It is also not in dispute that the bill is addressed only to the writ petitioner’s principal office at Sivakasi; delivery alone is to be made at Virudhunagar. I am of the view that even if by mistake, a wrong instruction had been given to the driver of t...

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Do not detain goods / conveyances for classification disputes: Madras HC

M/s. Jeyyam Global Foods (P) Ltd. Vs Union of India (Madras High Court)

Madras High Court has directed Commissioner of commercial tax in the case of M/s. Jeyyam Global Foods (P) Ltd. Vs Union of India to instruct his officers not to detain goods / conveyances for classification disputes. ...

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Reopening of assessment on mere Audit Party Opinion not valid

M/s.Ayyan Fireworks Factory (P) Ltd. Vs The Assistant Commissioner (CT)-I (FAC) (Madras High Court)

M/s. Ayyan Fireworks Factory (P) Ltd. Vs Assistant Commissioner (CT)-I (FAC) (Madras High Court) Reopening of assessment on mere Audit Party Opinion without disposing Objection of Assesee is not valid The Assessing Officer has to independently record his view for such reopening if he proposes to reopen and thereafter, notice has to be iss...

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