Explore the tax implications on take-away food sales by Anjappar Chettinad A/C Restaurant. Madras High Court judgment, expert insights, and legal analysis provided.
Omkara Assets Reconstruction Private Limited Vs ACIT (Madras High Court) In view of the fact that the Assessment Order is appealable and such appeal has been filed by the petitioner, I am not inclined to consider the Writ Petition on merits. Nonetheless, in view of the fact that the main issues for consideration in such […]
Workmen of Renault Vs State of Tami Nadu (Madras High Court) Workmen of Renault-Nisan, Wipro Infrastructure & MRF filed Petitions with Madras High Court & contended that the safety or health of the workment cannot be compromised to keep the units functioning. High Court Observed as follows:- Prima facie, it appears that a policy decision […]
Sanmina-SCI Technology India Private Ltd. Vs ACIT (Madras High Court) Explanation 2(c) to Section 147 will not come to the aide of the relevance as, while the income chargeable has been made subject to excessive relief, the explanation cannot override the statutory prescription of limitation as set out in the proviso to Section 147. The purpose of the […]
Madras High Court quashes impugned order, remits the case to ITO for a fair review, citing violation of justice principles. Writ Petition disposed.
High Court After Taking Cognizance of Delayed Disposal of Appeals under Faceless Appeal Scheme, 2020 Directed Commissioner of Income Tax (Appeals) On Account of Principles of Natural Justice To Decide Appeal Expeditiously Within 12 Weeks.
Baalu Renukadevi Vs Union of India (Madras High Court) Rules 9 and 10 of Companies (Appointment and Qualifications of Directors) Rules, 2014 deals with the application for allotment of DIN. Rule 10(6) specifies that the DIN is valid for the life time of the applicant and shall not be allotted to any other person. Rule […]
Ramakrishnan Mahalingam (Prateeksha Bharat Gas Garima Vitrak) Vs State Tax Officer (Madras High Court) An assessment would have to be made by the authority in terms of Section 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide […]
Ramasamy Udayar Vs District Collector (Madras High Court) If religious intolerance is going to be allowed, it is not good for a secular country. Intolerance in any form by any religious group has to be curtailed and prohibited. In this case, intolerance of a particular religious group is exhibited by objecting for the festivals which […]
Submission of additional statement of facts providing further disclosure would invalidate the original application as assessee had not filed the application with true and full disclosure. There was reason to believe that assessee had not approached the Settlement Commission with clean hands and thus, Settlement Commission had committed an error apparent and allowed the application filed by assessee in violation of the provisions of the Income Tax Act.
