Madras High Court held that non-fulfilling obligation under advance license by the transferor doesn’t get extinguish on account of merger/ amalgamation. Such liability has to be discharged by the transferee company.
In a case concerning Thenkumarai Primary Agricultural Cooperative Credit Society, Madras High Court’s liberal interpretation of Section 119(2)(b) of Income Tax Act allows condonation of delay in filing return of income, considering genuine hardship faced by petitioner.
In a case of erroneous GST return filings by an auditor, the Madras High Court orders the restoration of GST registration, acknowledging genuine transactions and directing corrective measures.
Dive into the case of Subh Sri Agencies Vs Deputy State Tax Officer where the High Court addresses discrepancies in GST returns due to customs duty Input Tax Credit.
Vishwa Enterprise vs. Commissioner of Customs (Imports) – Madras HC directs provisional release of 540 bags of Sri Lankan areca nuts under strict conditions.
In the case of Ravikumar Vs PCIT, Madras High Court directs belated ITR filing under Section 119(2)(b) of Income Tax Act for TDS refund on MACT compensation.
Madras High Court quashes order against Salcomp Manufacturing India Pvt. Ltd., granting opportunity to contest tax demand for assessment years 2011-2016.
In case of S. Subramanian & Co Vs ITO, Madras High Court directs Assessing Officer (AO) to pass a fresh order as notices sent to petitioner’s email id, created by accountant, were not acknowledged.
Explore the judgment of Vel Steel Tubes vs. Asst. Commissioner (ST) from Madras High Court, addressing the necessity of a personal hearing in GST assessment cases.
Review the judgment of Modine Thermal Systems Pvt. Ltd. vs. Joint Commissioner from Madras High Court regarding the challenge to an assessment order related to the classification of oil coolers.