Ganesh Lubricants (Properietor – P. Surendrakumar) Vs Commercial Tax Officer (Madras High Court) The primary ground for challenge is that the spot collection of taxes is wholly illegal and unwarranted, when the assessment for the respective year is still pending. It is settled law that recovery of tax inspecting officials (Enforcement Wing) is illegal. In […]
PCIT Vs S.R.Trust (Madras High Court) Conclusion: In the absence of any incriminating documents or evidence discovered during the course of search under Section 132 in the case of searched person against the assessee, the jurisdiction under the provisions of Section 153C could not be assumed. Held: Assessee was a charitable trust registered under Section […]
The issue under consideration is whether the show cause notice indicate the exact amount of service demanded in the respective services under Service Tax? An adjudication order without a proposal and made in pursuant of a vague show cause notice cannot be sustained.
HC Allows Petitioner Retrospective Registration under Tamil Nadu GST. Court directs the respondents to consider the petitioner’s representation, dated 14.09.2020 seeking for validation of his registration from 01.07.2017 itself and pass final orders on merits and in accordance with law.
Kothari International Trading Limited Vs ACIT (Madras High Court) The only point to be decided herein is whether the loan amount waived by the bank is taxable income or not. As already stated, in the decision referred by the learned counsel for the appellants in the case of CIT Vs. Mahindra and Mahindra, the assessees […]
Solamalai Automobiles Private Limited vs The Designated Committee (Madras High Court) The Madras High Court has held that for cases falling under ‘Amount in arrears’ category under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the deposits should be adjusted after the determination of the amount payable. Department’s contention that the sum paid was to […]
The issue under consideration is whether the petition filed by the CA for seeking to direct the Institute of Cost Accountants of India to use the acronym ICOAI instead of ICAI will be sustain by the High Court?
The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?
V. Venkata Sivakumar Vs IBBI (Madras High Court) In this writ petition, the Petitioner challenges the constitutional validity of Regulation 7A of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 (the IP Regulations) read with Bye-Law 12A of the Insolvency and Bankruptcy Board of India (IBBI) (Model Bye-Laws and Governing Board of […]
CIT Vs Lakshmi Machine Works Ltd. (Madras High Court) The issue under consideration is whether the AO can go beyond the directions of CIT, even though during the course of fresh assessment proceedings, it is open to the AO to examine any items other than specific item ? High Court states that, the jurisdiction exercised […]
