Madras High Court, in the case of Anamallais Bus Transports P Ltd vs. PCIT, has prima facie set aside penalty proceedings under Section 271-E of the Income Tax Act. This article explores the court’s view, emphasizing no cash transactions and directing the Appellate Authority to review the appeal without pre-deposit.
Explore Madras High Court’s judgment on primary agricultural credit cooperative societies challenging Circulars related to tax deduction on cash withdrawals, with a focus on Section 194N.
Explore the Madras High Court’s judgment on Primary Agricultural Cooperative Credit Societies challenging Circulars related to tax deduction on cash withdrawals, with an analysis of legal provisions.
Read the full judgment from Madras High Court setting aside a GST assessment order against the deceased M.K.Girish. Legal heirs granted relief; court directs a response within 6 weeks.
Madras High Court held that circulars dated 16.03.2021, 05.08.2021 and 01.04.2021 mandating compliance of provisions of section 194A and 194N of the Income Tax Act by co-operative societies cannot be challenged under Article 226 of the Constitution of India.
Madras High Court held that order passed without granting video conference hearing as sought by the petitioner is unsustainable as it is clearly violation of principles of natural justice.
Madras High Court ruling: Best Judgment Assessment annulled if assessee files pending GST returns post-registration restoration. Case analysis of Anand Cini Services Pvt. Ltd.
Explore case of Tvl. Kavin HP Gas Gramin Vitrak vs Commissioner of Commercial Taxes. The petitioner’s belated GSTR-2 claims face challenges due to unnotified forms.
Explore the Madras High Court’s decision to set aside an assessment order in the case of Shopping Zone India Pvt. Ltd. vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax. Analysis of the violation of natural justice and its implications.
Explore the Madras High Court’s directive to revive the tax appeal in Palanisamy Jeevanantham Vs PCIT case. Analysis of the order and its implications on assessment proceedings.
