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.
Show cause notice cannot pre-judge the issue- Order denying credit cannot be SCN
S. 54 Cost of land cannot be segregated in computation of cost of new asset
If no cash involved in share allotment than unexplained cash credit provisions not attracted
Can writ petition be dismissed on the sole ground that appellant had a right of reply to show cause notice
Notice issued in the name of a dead person is unenforceable despite non-intimation of death
Rental Income can be business income even if Main Objects are not letting out of Properties
Transitional GST Input Credit cannot be denied on Procedural Grounds
Revision U/s. 263 cannot be done if AO has taken Plausible view resulting in revenue loss
ITAT cannot enhance assessment in appeal under IT Act, 1961
Share Capital Cannot Be Treated as Undisclosed Income of Company: Madras HC
Expenses incurred on abandoned project are revenue expenses
HC set aside RoC’s Order Disqualifying Directors for Non-Filing of Financial Statements
HC upheld penalty for Cash Loan exceeding Rs. 20000 Taken & repaid
Non-Competent Fee & Brand Equity eligible for Depreciation
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.
