![Income Tax Reassessment against Company after Liquidation is Invalid: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/500x300_2119565-income-tax-reassessment-against-company.webp "Income Tax Reassessment against Company after Liquidation is Invalid: Madras HC [Read Order]")
Income Tax Reassessment against Company after Liquidation is Invalid: Madras HC [Read Order]
In a recent ruling, the Madras high court has held that income tax reassessment proceedings initiated against a company after the liquidation of the...
![No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119470-no-cvd-liability-pre-2012-imported-vessels-converted-coastal-run.webp "No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]")
![Asset Holding Pattern Decides Taxability of Land Sale Profit as Capital Gain or Business Income: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119483-land-sale-profit-taxscan.webp "Asset Holding Pattern Decides Taxability of Land Sale Profit as Capital Gain or Business Income: Madras HC [Read Order]")
![Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties under Customs Act, But Relieves Non‑Importing Entity [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/250x150_2119460-import-declared-grey-fabric-found-t-corduroy-madras-hc-upholds-confiscation-penalties-under-customs-act-but-relieves-non-importing-entity-taxscan.webp "Import Declared as Grey Fabric Found to Be Corduroy: Madras HC Upholds Confiscation and Penalties under Customs Act, But Relieves Non‑Importing Entity [Read Order]")
![Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds Tribunal’s Rejection [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/250x150_2119059-madras-hc-upholds-tribunals-rejection-taxscan.jfif "Limitation Plea Raised for First Time at Hearing Without Supporting Facts: Madras HC Upholds Tribunal’s Rejection [Read Order]")
GST Notifications Extending Limitation u/s 168A Stand Vitiated and Illegal: Madras HC Sets Aside Assessment Order [Read Order]
In a recent judgment, the Madras High Court (Madurai Bench) held that GST notifications that extend the limitation under Section 168A of the CentralGoods and Services (CGST) Act are invalid and...
![GST Notifications Extending Limitation u/s 168A Stand Vitiated and Illegal: Madras HC Sets Aside Assessment Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/500x300_2118868-madras-high-court-gst-ruling-taxscan.webp "GST Notifications Extending Limitation u/s 168A Stand Vitiated and Illegal: Madras HC Sets Aside Assessment Order [Read Order]")
“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]
The Madras High Court recently clarified the meaning of “relevant period” for the refund formula under Rule 89(4) of the Central Goods and Service Tax Rules, 2017, holding that the relevant period...
![“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118246-madras-high-court-gst-itc-input-tax-credit-madras-hc-gst-refund-case-gst-refund-computation-taxscan.webp "“Relevant Period” to be Applied Consistently while computing GST ITC, Turnover and Adjusted Turnover for Refund: Madras HC [Read Order]")
GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]
The Madras High Court has allowed petitioner to file a consolidated reply to the GST ( Goods and Services Tax ) recovery notices issued for multiple assessment years on 10% deposit from Electronic...
![GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117138-gst-recovery-madras-high-court-taxscan.jfif "GST Recovery Orders Passed due to Non- Reply to DRC-01: Madras HC Directs to file Consolidated Reply on 10% Deposit from E-Cash Register [Read Order]")
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...
![Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114994-madras-hc-income-tax-reassessment-against-cognizant-depreciation-computer-software-ay-2002-03-taxscan.webp "Madras HC Quashes Income Tax Reassessment Against Cognizant, Upholds 60% Depreciation on Computer Software for AY 2002-03 [Read Order]")
Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]
The Madras High Court observed that the time limit for passing consequential orders under Section 153(2A) of Income Tax Act, 1961 was one year and the same has elapsed. It noted that the department...
![Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114835-income-tax-dept-fails-pass-consequential-order-taxscan.webp "Income Tax Dept fails to pass Consequential Order for 11 years: Madras HC says Time Limit u/s 153(2A) Elapsed, Ends Proceedings [Read Order]")
CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]
In a matter of failure of CPC to issue intimation before passing a rectification order, the Madras High Court has directed to issue a fresh intimation under the income tax act, 1961. While giving...
![CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114591-cpc-fails-issue-intimation-before-passing-rectification-defective-form-3cd-madras-hc-directs-issue-fresh-intimation.webp "CPC fails to issue Intimation before Passing Rectification Order w.r.t. Defective Form 3CD: Madras HC directs to Issue Fresh Intimation [Read Order]")
Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]
In a recent ruling related to the Pre-consultation process, the Madras High Court has held that the process under Central Excise Act is mandatory except in the cases of intention to evade the...
![Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114605-pre-consultative-process-central-excise-act-evade-tax-madras-hc-taxscan.webp "Pre-Consultative Process under Central Excise Act is Mandatory Except in Cases of Intention to Evade Tax: Madras HC [Read Order]")