![Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110523-lalitha-jewellery-madras-hc-cash-credits-uncorroborated-search-statement-taxscan.webp "Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]")
Relief for Lalitha Jewellery: Madras HC Quashes ₹51 Crore Unexplained Cash Credits Addition due to Uncorroborated Search Statements [Read Order]
The Madras High Court quashed Rs. 51 crore addition under Section 68 of the IncomeTax Act, 1961, determining that uncorroborated search statements...
![Scrap Sales & Incidental Receipts Linked to Eligible Undertaking Qualify for S.10A Deduction: Madras HC Rules in Favour of Cognizant [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109830-madras-hc-rules-cognizan-taxscan.webp "Scrap Sales & Incidental Receipts Linked to Eligible Undertaking Qualify for S.10A Deduction: Madras HC Rules in Favour of Cognizant [Read Order]")
![Ex-Parte GST Order Not Final: Madras HC Grants Opportunity to Recontest after 50% Disputed Tax Payment Owing to Non-Participation [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109601-ex-parte-gst-order-madras-hc-grants-opportunity-tax-payment-owing-taxscan.webp "Ex-Parte GST Order Not Final: Madras HC Grants Opportunity to Recontest after 50% Disputed Tax Payment Owing to Non-Participation [Read Order]")
![GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109646-gst-order-portal-madras-hc-lift-itc-attachment-deposit-taxscan.webp "GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]")
![Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110343-income-tax-demands-against-empee-distilleries-extinguished-approval-resolution-madras-hc-taxscan.webp "Income Tax Demands Against Empee Distilleries Extinguished After Approval of Resolution Plan: Madras HC [Read Order]")
ITAT’s Rectification Power u/s 254(2) Confined to Apparent Errors, Not Review: Madras HC Allows Appeals against Income Re‑Determination
The Madras High Court, in a recent case, has allowed two appeals filed by the appellant, holding that the Income Tax Appellate Tribunal ( ITAT ) exceeded its jurisdiction under Section 254(2) of...
IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizant's Case [Read Order]
The Madras High Court, in a recent case, has held that payments made by Cognizant Technology Solutions India Pvt. Ltd. to Sprint USA for International Private Leased Circuit (IPLC) services are not...
![IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizants Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109834-madras-hc-disallowance-taxscan.webp "IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i) in Cognizants Case [Read Order]")
STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]
The Madras High Court in a recent case of Cognizant Technology Solutions India Pvt. Ltd has ruled that losses incurred by Software Technology Parks in India (STPI) units form part of the assessee’s...
![STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109845-stpi-total-income-madras-hc-it-act-profits-taxscan.webp "STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]")
Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]
The Madras High Court, declined to interfere with an order confirming reversal of Input Tax Credit (ITC) and held that the assessee must pursue the statutory appellate remedy provided under the GST ...
![Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109640-itc-reversal-gst-order-taxscan.webp "Challenge to ITC Reversal not Entertained under Article 226: Madras HC Declines Interference with GST Order Confirming Demand [Read Order]")
2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]
The Madras High Court recently directed the Income Tax Department to allot a fresh Permanent AccountNumber (PAN) to an assessee after it was found that the same PAN had been erroneously issued to...
![2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108346-2-persons-1-pan-madras-high-court-taxscan.webp "2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]")
No Scope for Remand in Detailed GST Order: Madras HC orders 100% Pre-Deposit, directs to Adjust any Recovered Amount to Deposit [Read Order]
The Madras High Court has refused to remand a GST ( Goods and Services Tax ) assessment that had already been passed through a detailed, reasoned order, holding that there is no scope for...
![No Scope for Remand in Detailed GST Order: Madras HC orders 100% Pre-Deposit, directs to Adjust any Recovered Amount to Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108265-gst-order-madras-hc-pre-deposit-deposit-taxscan.webp "No Scope for Remand in Detailed GST Order: Madras HC orders 100% Pre-Deposit, directs to Adjust any Recovered Amount to Deposit [Read Order]")
Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]
The Madurai Bench of the Madras High Court has held that a best judgment assessment issued against a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 stands...
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107035-madras-hc-gst-belated-gst-return-filing-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")