The Madras High Court quashed the  Assessment Order as no opportunity of hearing was given to the assessee and it was against the principles of natural justice. The petitioner, Jaffaorulla Syeaadunnishaa is an authorized dealer

The Madras High Court held that the onus to prove the genuineness of transaction solely lies on the assessee, mere statutory approvals do not sanctify transaction. The assessee, M/s.Vishwatej Developers Private Limited had filed their

In a major relief to Ceebros Hotels, the Madras High Court deleted disallowance as substantial activities done to show property purchased is put to use. The assessee, Ceebros Hotels was running a Hotel and Real

The Madras High Court ruled that the assessee is entitled for deduction under section 80HHC of the Income Tax Act where separate books of account are maintained with respect to export. The assessee, M/s.Ayshwarya Sea

The Madras High Court remanded back matter to Designated Committee to follow the set procedure under  Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), to afford the proper opportunity of hearing and  pass Speaking Order.

The Madras High Court held that the TDS on Payment to Contractor is not applicable on payment made towards transport of goods by way of hiring vehicles. The assessee,  is the Proprietor of a concern,

The Madras High Court held that, hiring of machineries from sister concern would not amount to transfer to a new business. The assessee-company, Sundaram Non-Conventional Energy Systems Limited is engaged in the business of generation

The Madras High court held that the developer was entitled to claim depreciation of public roads, treating the same as Building. The assessee, M/s. L & T Transportation Infrastructure Ltd. is engaged in the business

The Madras High Court has recently directed the Customs, Excise, Service Tax Appellate Tribunal (CESTAT) and the Commissioner to decide the issue regarding DTA Entitlement against deemed exports as per the Apex Court ruling in

The Madras High Court deleted the penalty for failure to furnish information or document as conduct of the assessee was bonafide. The assessee, M/s.SSL-TTK Ltd. is a Public Limited Company engaged in the manufacture of

The Madras High Court while quashing the Authority of Advance Ruling  (AAR) held that the Resident Welfare Association (RWA) liable to pay GST on the members' monthly contribution, only on the amount exceeding Rs.5000 /

The Madras High Court held that the writ petition in High Court is not maintainable if Statutory Alternative Remedy is available under CGST Act. Mr.C.Baktha Siromoni, counsel for writ petitioner, M/s. Costal Plastochem Pvt Ltd.

The Madras High Court ruled that the assessment order framed in the name of a non-existing person is not to be Void if a mistake is identified, corrected by the Income Tax Department. The petitioner,

The Madras High Court held that the onus lies on the assessee to prove the amount of consideration received from the purchaser or partnership firm. The assessee, S.K.R.Viswanathan is an individual, the respondent framed an

The Madurai Bench of Madras High Court held that the ​​university cannot be assessed for demanding any service tax for providing Education services including affiliation. The petitioner, Madurai Kamaraj University is a State University was