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.
Department should not take coercive steps until disposal of stay petition by Tribunal
Appeal to HC not maintainable if Tax effect less than monetary limit prescribed
Madras HC grant interim stay in respect of demand raised pursuant to CBEC Circular
If no incriminating material seized during search, addition in block assessment not justified
Prior to 01.04.2005 Production of Completion certificate was not compulsory to claim deduction u/s. 80-IB(10)
Search warrant can be cancelled by HC if satisfaction of authority issuing search warrant is due to mala fide reasons
Stitching charges from Local sales, not eligible for exemption u/s. 10B
Leasing Income of building which includes providing infrastructural facility for running IT Company is business income
Ownership of land not the criteria to decide status of developer to claim deduction u/s. 80IB(10)
Taxability of Agricultural Income in the Hands of HUF or Individual depends on ownership of property
Transactions entered by broker on behalf of principals cannot be added in his income
Mere irregularity in payments cannot be the basis for rejection of Depreciation on purchased & leased back asset
Applicability of provisions of sec 263 to a block assessment order passed after obtaining approval u/s. 158BG
Income earned by trust from business activities eligible for exemption if primary objects were charitable
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.
