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.
Issuance of Show cause notice mandatory for recovery of erroneous refund granted
Expenses related with improvement in operations of existing business product line is revenue expense
Only operational income related with main business activity of assessee will qualify for deduction u/s 80HHC
MAT credit should be adjusted in priority to other credit of taxes like TDS, advance tax or other taxes
Erroneous payment of duty on exempted goods would not render the goods dutiable
CENVAT credit on capital goods used in the construction/erection of plant is allowed
CENVAT credit of outdoor catering & outward transportation upto place of removal allowed
Interest payable if drawback not paid within one month from the date of filing a claim – HC
Section 48 applies only when expenses are ‘wholly and exclusively” for property
Services of non-resident agent facilitating fulfillment of export obligations are not in nature of technical services
Excisability of Fly Ash generated during manufacturing
Input credit not reversible in case of remission of duty on destroyed goods
Assisting Domestic Client by receiving Services of Re-Insurer Abroad is Export of Service
Penalties u/s 114 of Customs Act could be invoked for Export made u/s 113
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.
