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.
Service Tax on Software – Tax on goods versus tax on service – constitutional validity – legislative competence of the central government
Reopening beyond 4 years on the basis of Supreme Court’s judgement not justified if assessee not failed to disclose material facts
After order u/s 143(3) of the Act, no rectification order u/s. 154 could be passed to rectify the intimation u/s 143(1)(a) of the Act – HC
Order of the Madras HC on the legislative competency of the Parliament to levy Service Tax on Information Technology Software Services
Constitutionality of levy of service tax under the category of Information Technology Software Service upheld
Court can condone even enormous delay if it is satisfied with reason for delay
There cannot be a further liability fastened on a proprietary concern in respect of credit entries which have already suffered tax in hands of a company with which said concern got merged
Appellate authority cannot refuse to grant opportunity of hearing to petitioning assessee to defend order passed by original authority at instance of assessee
It is open to an assessee to exhaust remedies as provided for u/s 144C against transfer pricing order passed u/s 92CA(3)
Section 50C not applicable in case the property held as business asset
Adjustment of brought forward losses and unabsorbed depreciation, applicable only from the initial assessment year in case of eligible business
Initial assessment year for computation of profits eligible for tax holiday is the year in which taxpayer exercises the option to claim deduction
Promotion can not be denied on the ground of Minor punishment
Special Bench chosen not to follow the Karnataka High Court’s judgement in the case of Samsung Electronics
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.
