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.
TDS U/s.194I not applicable on parking & landing charges paid by airlines
Know-how expense for a particular customer is revenue expenditure
In Scrutiny Assessment A.O cannot totally ignore information given in revised belated return
Interest income taxable on accrual basis, though the same has become irrecoverable
Unabsorbed depreciation of amalgamated company shall be added to arrive at actual cost of acquisition
S. 54F – Property jointly owned not to be added in calculating Houses owned by Assessee
ESOP – Difference Between Market & Offer Price is Deductible Expenditure
Assessee can adjust prior period expenses while computing book profit u/s. 115JA
Goods received in the capacity of bailee cannot constitute income of assessee
S. 35D covers only expenditure which are specifically mentioned therein & nothing beyond
Loss created from sale / Purchase of shares through sister concerns not allowable
Typewriter is a machinery for depreciation under Income Tax Act
Section 531A Prohibits lease of property for 30 years by a Company one year prior to its winding up petition
Lapse on the part of litigant concerned in filing appeal on time alone is not enough to turn down his plea
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.
