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.
For S. 80IB deduction each residential block is a distinct ‘housing project’
Income from chit fund to be recognized on ‘contract completion’ method
ST demand cannot be adjusted arbitrarily against Excise duty refund during pendency of appeal
Interest on deposits to be split up between its period of holding for taxation purposes
Treatment of expense should be based on nature & not on assessee’s statement
If tax expense part of ‘power tariff’, S.80-IA deduction cannot call for its exclusion
An isolated transaction does not mean that it is not an adventure in nature of trade
Sec. 80-IB – If both commercial and residential units are built, proportionate deduction to extent of compliance, would be allowed
Allowability of Depreciation on Transfer of Business to wholly owned subsidiary?
Every Search Panchnama Does Not Extend Limitation Period
Property attachment notice cannot be challenged by a person who is not the owner of property
Unabsorbed depreciation to be set-off with income from other sources even if business losses not yet exhausted
S. 80HHC Calculation – Unrealised Export Sales will form part of Total Turnover
Non-compete fee paid for business purpose is revenue expenditure
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.
