Southern Explosives Company P. Ltd. Vs PCIT (Madras High Court) Introduction: In a significant ruling, the Madras High Court has addressed the issue of excessive tax collection by the Income Tax Department. The case in contention is between Southern Explosives Company P. Ltd. and the Principal Commissioner of Income Tax, Chennai. Analysis: The petitioner, Southern […]
Exploring the case of Karmaxx Infotech vs. Assistant Commissioner (ST) in the Madras High Court about GST registration cancellation and legal compliance.
In the case of Vinplex India Private Limited Vs Additional/Joint/Deputy/ACIT, the Madras High Court addresses the consequences of unexplained income addition due to non-filing of reply by the assessee, accompanied by changes in address and email ID. The court directs the Assessing Officer to pass a speaking order.
Madras High Court held that CTH 2008 19 20 specifically covers roasted areca nut / betel nut, accordingly, when there is a specific entry covering a product/commodity, the test of common parlance is irrelevant in determining classification.
Madras High Court held that two wheeler fan belts falls under entry 30 of Part-C of TNGST Act attracting 5% tax and tractor fan belts are specifically found mentioned under entry 27 of Part-B of TNGST Act attracting 3% tax. Hence, it is not right to invoke general entry 50 to the same.
Madras High Court upholds employees’ right to express critical views in private WhatsApp groups. Learn about case A. Lakshminarayanan vs Assistant General Manager and its implications
Madras HC directs the GST Department to de-freeze N.S. Rathinam And Sons PVT Ltd’s bank account after the first installment of tax is paid.
HC set aside demand raised by Revenue Department on the ground that rectification order under section 161 of CGST Act was passed without giving opportunity of being heard to assessee.
Madras High Court directed the Ministry of Finance, Government of India and CBDT to consider exempting primary agricultural cooperative credit societies from the purview of the provisions of Section 194N of the Income Tax Act, 1961.
Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.
