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.
Cenvat credit available on capital goods/inputs used in manufacture of exempted goods & cleared without payment of duty on Job work basis: HC
No refund application required for refund of Extra Duty Deposit made pending finalisation of provisional assessment: HC
Immediate suspension of custodian license is justified where serious lapses found in safety of goods
CENVAT credit on inputs inherently lost in manufacturing process allowed – HC
No penalty where issue involved is predominantly and legally interpretative in nature: HC
Demand barred by limitation if suppression not proved – HC
Pre-deposit u/s 35F not applicable to stay applications &appeals pending prior to commencement of Finance Act (2 of 2014)- HC
If building is constructed by trust on land owned by trustee; the provisions of sec 13(1) does not gets attracted
No wealth tax on land which remains vacant as per construction Plan
For computing income u/s 80I or 80 IA only losses and deductions of eligible business has to be considered from initial A.Y.
Re-assessment proceedings cannot be initiated u/s 147 just because of change in opinion
In case of failure to issue proper notice to assessee, ITAT has right to review its own order
sec 80HHC- Taxation Laws (2nd Amendment) Act, 2005 have prospective effect
Income from sell of land is capital gain, if purchase and sell of land is not the business of Assessee
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.
