Madras HC declares Clause 5(ii) of Circular No.6/2023 on Trusts issued by CBDT Arbitrary and Ultra vires to Constitution of India [Read Order]
In a recent verdict, the Madras High Court declared Clause 5(ii) of Circular No.6 of 2023, issued by the Central Board of Direct Taxes ( CBDT ) on...
![Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Address-Discrepancy-Providing-Hearing-Opportunity-Customs-Order-Madras-HC-SCN-TAXSCAN.jpg "Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address [Read Order]")
![GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Taxpayers-Non-submission-of-Documents-Personal-Hearing-Denied-Madras-HC-Hearing-and-Document-Submission-TAXSCAN.jpg "GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]")
![Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Amalgamation-Legitimate-Tools-Tax-Evasion-Cooperate-Customs-Department-Madras-HC-TAXSCAN-3.jpg "Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]")
Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]
The Madras High Court has disposed of writ petition filed by the petitioner directing to approach the appellate authority with regards to the issuance of bank attachment notice by the income tax...
![Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Income-Tax-Dept-issues-Bank-Attachment-Notice-PAN-Fraud-Madras-HC-Approach-Appellate-Authority-TAXSCAN.jpg "Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]")
AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]
In a significant ruling the Madras High Court held that the Assessing Officer (AO) is not governed by strict rules of Evidence Act for the assessment proceedings under the Income Tax Act, 1961. ...
![AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AO-Governed-Strict-Rules-of-Evidence-Act-Assessment-Proceedings-Income-Tax-Act-Madras-HC-TAXSCAN-1.jpg "AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]")
No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]
In a recent decision the Madras High Court observed that no reopening of Assessment under Income Tax Act, 1961 can be made when the reasons cited was inspired from change of opinion of the Assessing...
![No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-high-court-Income-tax-Reopening-of-assessment-AO-opinion-in-reopening-of-assessment-Madras-High-Court-ruling-in-reopening-of-assessment-TAXSCAN.jpg "No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]")
Unable to Claim ITCÂ due to Defect in Return Filed: Madras HC directs to approach Statutory Authority [Read Order]
The Madras High Court directed to approach the statutory appellate authority as the assessee was unable to Claim Input Tax Credit ( ITC ) due to a defect in the return filed. The court refused to...
![Relief to Lenovo: Madras HC directs to Refund GST Amount within 30 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-HC-Madras-high-court-GST-GST-Refund-Lenovo-GST-refund-Madras-HC-ruling-on-GST-Lenovo-India-tax-news-Lenovo-TAXSCAN.jpg "Relief to Lenovo: Madras HC directs to Refund GST Amount within 30 Days [Read Order]")
Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]
In a recent decision the Madras High Court observed that Section 248 of Income Tax Act, 1961 is inapplicable to Declaration and distribution of dividend by company to its shareholders. The...
![Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/madras-high-court-madras-hc-Madras-HC-judgment-on-dividend-taxation-Dividend-distribution-and-taxation-taxscan.jpg "Section 248 of Income Tax Act is inapplicable to Declaration and Distribution of Dividend by Company to its Shareholders: Madras HC [Read Order]")
Madras HC quashes Non-Speaking Order of NFAC in Appeal against Addition u/s 115BE, remands matter [Read Order]
A single judge of the Madras High Court set aside an order against an assessee. The Court questioned the application of mind of the Assessing Officer in fixing the liability of the Asseessee. ...
