The present appeal was filed against the Order of the Single Judge of the Hon’ble Madras High Court, wherein the Writ was allowed by stating that the request of cross examination shall not be denied, but in Appeal the Division Bench allowed the appeal of Revenue and have sustained the Order of Revenue for denial for cross examination due to availability of alternative remedy.
Fenner (India) Limited Vs ACIT (Madras High Court) In the light of the fact that the assessee has already availed the benefit under Direct Tax Vivad Se Vishwas Act, 2020, no useful purpose would be served in keeping the appeal pending. At the same time, the interest of the assessee in the event the order […]
CIT Vs P. Sumathi (Madras High Court) On facts, the Court found that the assessee therein had entered into a contract to supply vehicles to M/s. Mahindra and many other companies under written contract on various dates and only to perform the obligation under the said contracts, he had hired vehicles from the sub-contractors under […]
CIT Vs Jannani Holdings (Madras High Court) The Madras High Court held that conversion of limestone and marble into lime and limedust constitute the activity of manufacturing or production, entitled for deduction. The assessee, M/s. Jannani Holdings is engaged in the granite business and for the Assessment Year under consideration, AY 2005-06, they filed their […]
Grandhe Construction Private Limited Vs Government of Tamilnadu (Madras High Court) The Madras High Court vide an order returnable on September 06, 2021 issued a Non-Bailable warrant against Grandhe Construction Private Limited (Petitioner No. 1) and Sri Murugan Earth Movers (Petitioner No. 2) in lieu of their Writ Petitions Nos. 26205 to 26207 of 2008. […]
Conduct of the assessee in complying with 12 items out of 16 items as called for by the TPO can be considered to be reasonable and the act cannot be held to be an unreasonable act, but can be considered as a reasonable act of an organization acting with prudence under normal circumstances without negligence or inaction or want of bonafides.
Madurai Kamaraj University Vs Joint Commissioner (Madras High Court) In Madurai Kamaraj University v. Joint Commissioner GST and Central Excise [W.P.(MD) No.20502 of 2019 and W.M.P.(MD) No.17152 of 2019 dated August 16, 2021], Madurai Kamaraj University (the Petitioner) has sought for a writ of Certiorari for quashing of the records on the file of Joint […]
The FIR against the ex-director of IL&FS was quashed as when SFIO was probing the case, no other investigative agency was empowered to investigate into the affairs of IL & FS and its subsidiary companies for any offences under the Companies Act but the same did not allow a clean chit to assessee herein, as persons who was beyond a pale of doubt.
CIT Vs Tweezerman (India) Pvt. Ltd. (Madras High Court) The short question involved in the instant case is as how to compute the total turnover while considering the claim for exemption under Section 10B of the Act. The assessee is engaged in the manufacture of certain articles which are being exported and during the manufacturing […]
Jaidayal Prannath Kapur Vs CIT (Madras High Court) The assessment for the Assessment Year under consideration, AY 2002-03, was reopened and notice under Section 148 of the Act was issued. From the findings recorded by the Assessing Officer in the Assessment Order, dated 19.12.2007, we find that, initially, the assessee did not extend full cooperation […]
