Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/500x300_2083784-operates-independently-itat-disallowance-transportation-charges-taxscan.webp "S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]")
S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that Sections 194C(6) and 194C(7) of the Income Tax Act, 1961 operate...
![Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082138-madras-hc-customs-case-taxscan.webp "Verbatim Reproduction of Contents of SCN in Customs Final Order, No Independent Reasoning: Madras HC sets aside Order [Read Order]")
![12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/250x150_2081054-works-contract-taxscan.webp "12% vs 18% GST on Works Contract Executed before 2022: Madras HC Directs Contractor to Submit Evidence before Dept for Re-confirming Demand [Read Order]")
![Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/250x150_2081056-gst-dept-madras-hc-ex-parte-order-fault-lies-with-auditor-taxscan.webp "Fault Lies with Auditor, Not Assessee or GST Dept: Madras HC Quashes Ex Parte Order Passed for Non-Reply [Read Order]")
![IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/250x150_2080926-igst-refund-dismissed-madras-hc-debit-from-ecrl-mandatory-requirement-filing-refund-application-taxscan.webp "IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]")
Should Revenue Officials be Judged by Targets? A Significant Case on Denial of Increment to Tax Officer
The functioning of India’s revenue framework often confronts a recurring dilemma: should tax officers be evaluated based on the amount of revenue they bring in, or on the fairness and objectivity with...
Relief to Commercial Tax Officer: Madras HC quashes Punishment of Increment Stoppage on Failure to Achieve Target
The Madras High Court has quashed an order of punishment imposed on a Commercial Tax Officer (CTO), holding that denial of increments for failure to meet revenue collection targets cannot be...
Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]
The Madras High Court has dismissed a writ appeal filed by a Primary Agricultural Cooperative Society, challenging an assessment order under the Income Tax Act, 1961, in respect of deductions...
![Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080617-section-80p-deduction-cooperative-society-tax-madras-hc-80p-case-taxscan.webp "Cooperative Society’s writ on Status of Cooperative Bank for S.80P Deduction Dismissed: Madras HC Says No Decision Possible without its Presence [Read Order]")
Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]
In a recent ruling, the Madras High Court condoned a delay of 108 days in filing an appeal under the TNGST Act, 2017, after observing that the taxpayer had first pursued a rectification petition ...
![Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/500x300_2080136-taxpayer-rectification-petition-madras-hc-filing-appeal-taxscan.webp "Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]")
Dismissal of GST Appeal as Time-Barred: Chhattisgarh HC allows relief under CBIC Circular with stay on Recovery [Read Order]
The High Court of Chhattisgarh,allowed relief in time-barred Goods and Service Tax (GST) appeal under Central Board of Indirect Taxes and Customs ( CBIC ) Circular, granting stay on recovery.Hari...
![Dismissal of GST Appeal as Time-Barred: Chhattisgarh HC allows relief under CBIC Circular with stay on Recovery [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079890-gst-appeal-dismissal-taxscan.webp "Dismissal of GST Appeal as Time-Barred: Chhattisgarh HC allows relief under CBIC Circular with stay on Recovery [Read Order]")
Continuation of Prosecution u/s 276C(1) Not Valid When Penalty Proceedings on Same Facts Have Been Quashed: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that prosecution under Section 276C(1) of the Income Tax Act cannot continue when the penalty proceedings on the same facts have already been quashed. ...
![Continuation of Prosecution u/s 276C(1) Not Valid When Penalty Proceedings on Same Facts Have Been Quashed: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079856-madras-hc-taxscan.webp "Continuation of Prosecution u/s 276C(1) Not Valid When Penalty Proceedings on Same Facts Have Been Quashed: Madras HC [Read Order]")
Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]
The Madras High Court has directed the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) to take into account judicial precedents mentioned by BenQ India in relation to the...
![Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078043-classification-goods-taxscan.webp "Classification of Goods: Madras HC Directs CESTAT to Consider Precedents Cited by BenQ India While Entertaining Appeal [Read Order]")