Madras High Court directed the Ministry of Finance, Government of India and CBDT to consider exempting primary agricultural cooperative credit societies from the purview of the provisions of Section 194N of the Income Tax Act, 1961.
Unpack the Madras High Court’s judgment in AL Ameen vs Commissioner of Customs regarding the seizure of a motorized boat and the subsequent enquiry.
Read about the recent Madras High Court ruling that denies Input Tax Credit (ITC) if tax hasn’t been paid to the government. Analysis and implications for businesses dealing with suppliers with cancelled GST registrations.
Read an insightful analysis of the Madras High Court’s decision to confirm a penalty on goods transmitted without proper invoice and transport documents.
The Madras High Court sets aside a GST demand and penalty imposed on M.B.M. Steels for an inward supply from a non-existent supplier without affording them an opportunity to be heard.
The Madras High Court orders the provisional release of a seized car and cash in the case of Eburamusa Sherif vs. Principal Commissioner of Customs. The court sets certain conditions for the release.
Read the Madras High Court judgment in Junaitha Begum Vs Assessing Officer case, involving a disputed assessment order and cash deposit addition.
Read the judgment of Madras High Court in Balaji Super Alloys Vs. PCIT case, condoning a 21-second delay in ITR filing and allowing Section 80IA deduction.
Madras High Court sets aside the impugned Assessment order passed on short notice, just two days before the expiry of the notice period. The court rules in favor of the petitioner, citing a violation of principles of natural justice. Read the full analysis here.
Madras High Court sets aside the impugned Assessment order for the Assessment Year 2017-2018, citing lack of adequate opportunity for the petitioner to be heard. The case is remitted back to the respondent to pass a speaking order within 60 days. Read the full analysis here.