ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer (Madras High Court) GST Landmark Case Law: Hon. Madras HC – Section – 17(5)(h) of CGST Act – No Reversal of ITC in Respect of Loss of Inputs During a Manufacturing Process The petitioners are engaged in the manufacture of MS Billets and Ingots. […]
HC set aside the order rejecting the claim of assessee that disentitled assessee from claiming MEIS Scheme benefits and held that, assessee will be entitled for such benefits and shipping bills reveal a clear intention of the assessee to avail benefit under MEIS Scheme and directs Revenue Department to grant consequential benefits within 8 weeks.
E. Palaniappan Vs ITO (Madras High Court) It is not the case of the appellant/assessee that the sugarcane in its original form could not be marketed by him. The conversion of sugarcane into jaggery is also not an essential process to make sugarcane marketable. In the decision in CIT Vs. H.G. DATE (1971) reported in […]
CIT Vs M/s. Bannari Amman Sugars Ltd. (Madras High Court) Whether on the facts and In the circumstances of the case, the Income-Tax Appellate Tribunal was right in law in holding that the assessee is entitled deduction under section 80IA of the Act, even though where a company apart from his regular business and in […]
CIT Vs Ramananda Adigalar Foundation (Madras High Court) Issue Raised Whether on the facts and in the circumstances of the case, the Tribunal was right In holding ¢hat the assessee is entitled to claim depreciation on the assets jn the form of application of income, even though cost of purchase of asset was treated as […]
The income that has actually accrued to the Respondent is taxable. What income has really occurred to be decided, not by reference to physical receipt of income, but by the receipt of income in reality.
Sree Balaji Medical College & Hospital Vs State of Tamil Nadu (Madras High Court) W.P.No.22677 of 2012 is filed for Declaration to declare that the professional services rendered by the Doctors of petitioner’s Medical College Hospital under the nature of diagnostic services on X-Ray Films, CT Scan Films, MRI Films and supply of medical gases […]
M/s. Kone Elevators (India) Pvt. Limited Vs ACIT (Madras High Court) Undoubtedly, the assessee had not submitted the ratification certificate to be obtained from the CBDT for claiming exemption under Section 10B of the Act. However, there are certain confusions even within the Department Officials regarding production of such ratification certificate from the CBDT. The […]
Vishwataj Developers Pvt Ltd Vs ACIT (Madras High Court) Conclusion: In present case, the Hon’ble high court held Writ Jurisdiction under Article 226 cannot be invoked in a routine manner, when dispute pertains to examination of facts and when there is alternative efficacious remedy available. Held: The assessment orders passed under Section 143(3) of the […]
BVD Power Private Limited Vs State Tax Officer (Madras High Court) Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the […]
