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.
S. 269SS not violated if Assessee borrows in cash from Relatives to meet urgent needs
Mere classification of Loan as NPA do not prove that there is uncertainty regarding interest income thereon
Deduction U/s. 80HHE available on Income from Technical services provided outside India for development of computer software
Cash deposit directly into the account of the creditor do not absolve Assessee from clutches of S. 40(A)(3)
Penalty cannot be imposed for addition made in respect of Bona fide claims
Imposition of penalty based on estimation of income not justified
Writ petition cannot be accepted if issue raised is already pending before any appellate forum
Writ petition cannot be admitted if alternative remedy of appeal is available with Appellant
Additional interest paid by Bank Assessee on some FDRs be allowed as deduction
Section 80HH and 80-IA deductions on income having direct nexus to industrial undertaking
Expenses met out of company’s money could not be treated as income in hands of assessees u/s. 2 (24)(iv) if money not been paid directly to them
Temporary structure by means of false ceiling and office renovation in leased premises not results in any capital expenditure
Addition justified if creditworthiness of donors giving gift not proved
Search Assessment after completion of time for completion is invalid
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.
