Courts: Madras High Court
Find latest Madras High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
Exchange fluctuation loss related to acquiring of fixed asset was capital loss
Section 10A/10B deduction eligible on ‘deemed export’ to other STP unit
No Section 40A(3) disallowance if Bank Account was Not Operational due to Attachment
Section 54 deduction allowed on Advance paid for Purchase of Property Prior to Sale of Old Capital Asset
Notice for Demand/Recovery not sustainable if it is against SC Judgement
No section 50 interest on GST payment made through input tax credit
Settlement application cannot be treated as invalid if commission fells that Issue needs to be adjudicated
No Order Passed on Same Day of Hearing without Waiting for Assessee till End of Working Day
Section 271(1)(c) Penalty Justified if Assessee not Acted Bonafidely
Penalty of twice the tax amount for mere delay in Entry Tax payment was unjustified
Reopening of Assessment not allowed to Form Change of Opinion
Income from Lease Money or Rentals taxable as Business Income if it is Exclusive or Predominant Business of Assessee
Depreciation cannot be claimed on Enhanced Value of second hand Windmill
HC imposes cost on revenue for filing frivolous GST appeals on Transitional Credit Issue
Madras High Court judgments and orders constitute an extensive source of jurisprudence concerning taxation, corporate and commercial disputes. This TaxGuru page brings together Madras High Court case laws on Income Tax, GST, Customs, Company Law, insolvency, input tax credit, refunds, reassessment, tax demands, penalties and other legal matters. Taxpayers, companies, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and follow developments affecting tax and business law. TaxGuru publishes recent and significant earlier Madras High Court decisions with summaries and analysis highlighting important issues and legal principles. The page provides a convenient resource for researching taxation, corporate, commercial and regulatory litigation before the Madras High Court.
