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Justice Anita Sumanth

Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]

In a recent ruling, the Madras High Court has held that a penalty under Section 271(1)(c) of the IncomeTax Act cannot be imposed on the Indian...

GST Registration Found Not Credible, Fails to File Returns: Madras HC Refuses to Condone 418-Day...

No Higher Sales Tax on Kenwood Car Audio Systems Manufactured Using Imported Parts: Madras HC...

Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties...

Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds...

ITR E-Filing Mandatory for Companies from May 2007: Madras HC Denies S. 80-IC Deduction to Gemini Communication Ltd [Read Order]

The Madras High Court held that the companies had to file the income tax returns digitally from May 15, 2007. The court has upheld the decision to deny the deduction under Section 80IC to assessee. ...

Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]

In a recent ruling, the Madras High Court quashed the service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such...

Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]

In a recent judgment, the Madras High Court quashed the reassessment proceedings against the assessee as time-barred. It upheld the company's entitlement to claim 60% depreciation on computer...

Levy of IGST on Ocean Freight under CIF Contracts Invalid after Mohit Minerals Ruling: Madras HC [Read Order]

The Madurai Bench of the Madras High Court has quashed a show cause notice issued to L S Mills Limited, holding that the levy of Integrated Goods and Services Tax (IGST) on ocean freight under Cost,...

State Cannot Retrospectively Withdraw Purchase Tax Subsidy, Sugar Mills Entitled to Full Five Years: Madras HC [Read Order]

In a recent ruling, the Madras High Court observed that the State cannot retrospectively withdraw the purchase tax subsidy granted to a private sugar mill and that Ponni Sugars was entitled to the...

GST ITC Claims Made Before 30.11.2021 Valid u/s 16(5): Madras HC Quashes S. 73 Order, Clarifies Assessee Barred from Claiming Refund of Paid Tax Amount [Read Order]

In a recent ruling, the Madras High Court has quashed assessment orders passed under Section 73 of the Tamil Nadu GST Act, 2017, pertaining to the denial of belated input tax credit ( ITC ) claims....

Addition under Sales Act Based Solely on Sister Concern’s Higher Profit Unjustified Without Rule 18-C Enquiry: Madras HC [Read Order]

The Madras High Court has ruled that an addition under the Tamil Nadu General Sales Tax ( NGST ) Act based solely on the higher gross profit of a sister concern is legally unsustainable unless the...