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.
Provision for warranty made on scientific basis is allowable
Manufacture of herbal product from herbs, manually and with use of small machinery, eligible for deduction u/s 80IA
Disallowance of cash purchase of jewellery u/s 40A(3) justified in case assessee failed to give explanation
SAD refund – Generic description of imported goods in sale invoices when correct
TDS deductible on Salary paid to nuns, sisters for Teaching in School
Stay of demand considers ‘trinity’ of prima facie case, financial stringency & balance of convenience
Provision for warranty based on Turnover is allowable
Prosecution not to be launched in case matter was already pending before authorities
Levy of penalty u/s 271D and 271E in case of non-genuineness of transactions between director and assessee-company
Cash Loan- Penalty justified on failure to establish Business exigency or urgency
Appeal (High Court)–statute confers a limited right of appeal only in a case which involves substantial question of law
Madras HC Directs AO to Pass Fresh Order After Disposing Reopening Objections
Statutory right of appeal cannot be denied for meagre delay of 25 days in filing
Exemption U/s. 54F cannot be disallowed for mere non-completion of construction of house
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.
