Madras High Court

Deduction U/s. 80IA not eligible to contractor on Income from maintenance work of Electricity Company

M/s. Covanta Samalpatti Operating Private Limited Vs ACIT (Madras High Court)

This appeal by the assessee is directed against the order passed by the Income Tax Appellate Tribunal in ITA.No.1496/Mds/2005 dated 19.12.2007 for the assessment year 2002-03. The above tax case appeal has been admitted on the following substantial questions of law...

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No TDS on Payment of Interest by Co-op Society to its Members prior to Amendment of Sec 194A

M/s. The LIC Employees Co-operative Bank Ltd. Vs. The Assistant Commissioner of Income Tax (Madras High Court)

The Madras High Court recently ruled that payment of Interest by the co-operative society to its members would not attract tax deduction at source (TDS) prior to the amendment of such provision. ...

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Deduction U/s. 80HHC not available on Interest, rent and miscellaneous income

M/s. Ashok Leyland Ltd Vs The Deputy Commissioner of Income Tax (Madras High Court)

A bare reading of cl. (baa) (1) indicates that receipts by way of brokerage, commission, interest, rent, charges etc., formed part of gross total income being business profits. But, for the purposes of working out the formula and in order to avoid distortion of arriving export profits cl. (baa) stood inserted to say that although incentiv...

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Reopening proceedings without communicating reasons for reopening to assessee not valid

Stallion Garments Vs. Asst. CIT (Madras High Court)

Initiation of reopening proceedings without communicating the reasons for reopening to the assessee was not justified....

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No Revision U/s. 264 possible if Assessee Failed to point out mistake apparent on the face of record

Bali Trading (P) Ltd. Vs. Pr. CIT (Madras High Court)

Where revision application was filed by assessee, however, assessee had not been able to point out any error, which was apparent on the face of the order but the attempt appeared to be re-arguing the entire matter which is impermissible, accordingly, the review application was dismissed....

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GST on work contracts for which agreements executed before July 1, 2017

Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu (Madras High Court)

Since CGST Act, 2017 came in force with effect from 1-7-2017, contract work for which agreements were executed prior to 1-7-2017, GST would not be imposed on same and 2 per cent VAT alone was applicable...

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Service tax liability cannot be determined based on mere P&L A/c

Firm Foundations Vs Principal Commissioner (Madras High Court)

The Writ Petitioner prays for a Writ of Certiorari calling for the records of Order-in-Original dated 21.04.2017 passed by the respondent and quashing of the same as arbitrary and illegal....

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Delay in filing Audit Report / ITR due to delayed NOC from erstwhile auditor condonable

REGEN Powertech (P.) Ltd. Vs Central Board of Direct Taxes (Madras High Court)

The petitioner has filed the above Writ Petition to issue a writ of certiorarified mandamus to call for the records pertaining to the order passed by the 1st respondent dated 01.06.2016 and consequently direct the 1st respondent to accept the Return Of Income filed by the petitioner Company for the assessment year 2014-15 under Section 1...

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Consider representation on applicability of GST on contract work for which agreements were executed prior to 01.07.2017: HC

Coimbatore Corporation Contractors Vs State of Tamil Nadu (Madras High Court)

Petitioner made representations stating that the contract works for which the agreements were executed prior to 01.07.2017 GST cannot be imposed and 2% VAT alone is applicable....

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In absence of provisions Penal Interest can’t be Levied under Tamil Nadu Tax on Luxuries Act, 1981

Tvl. Hotel Peacock Vs. The Commercial Tax Officer (Madras High Court)

While hearing the case between Tvl. Hotel Peacock vs. The Commercial Tax Officer, Madras High Court proclaimed in its recent order that penal interest can’t be levied under Tamil Nadu Tax on Luxuries Act 1981 since there is lack of provision....

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