Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
![VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117698-vatitc-madras-high-court-taxscan.jfif "VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]")
VAT ITC availed is Only Provisional until Dealer Produces Proof for ‘Transaction of Sale’: Madras HC directs Dealer to Submit Proof [Read Order]
The Madras High Court, in its recent order reiterated the observation in the case Sahyadri Industries Ltd,where it was held that the Input Tax...
![Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]](https://images.taxscan.in/h-upload/2026/01/03/250x150_2116982-annual-income-tax-case-digest-itat-decisions-2025-part-xviii-taxscan.webp "Annual Income Tax Case Digest: ITAT Decisions 2025 [Part XVIII]")
![Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117279-madras-hc-dri-decide-vital-wheat-gluten-covered-dfia-wheat-flour-taxscan.webp "Madras HC directs DRI to Decide Whether ‘Vital Wheat Gluten’ is covered by DFIA for Wheat Flour [Read Order]")
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116427-high-court-cases-part-xlii-taxscan.jfif "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLII]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115937-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxix-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]")
Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]
In a recent decision, the Madras High Court ruled that a non-executive and non-full-time director cannot be called a wilful defaulter or face punishments unless there is strong and clear proof of...
![Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116777-non-executive-director-cannot-treated-wilful-defaulter-without-proof-involvement-madras-hc-quashes-iob-order-taxscan.webp "Non-Executive Director cannot be Treated as Wilful Defaulter without Proof of Involvement: Madras HC Quashes IOB Order [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115984-high-court-part-xxxvi-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXVI]")
Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [Read Order]
The Madras High Court, in a recent case, has ruled that once an entity gets recognised as charitable under section 12A of the Income Tax Act, 1961 it cannot cease to be one under the Foreign...
![Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2116002-charitable-status-recognised-cease-under-fcra-madras-hc-rejection-orders-reconsideration-taxscan.webp "Charitable Status Recognised u/s 12A cannot Cease under FCRA: Madras HC sets aside Rejection, Orders Reconsideration [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]")
Benami Attachment Cannot Breach the “Impregnable Firewall” of NCLT‑Approved Resolution Plan: Madras HC [Read Order]
The MadrasHigh Court, in a recent ruling, has held that the National Company Law Tribunal (NCLT) approved Resolution Plan acts as an impregnable firewall against Benami attachment of an asset...
![Benami Attachment Cannot Breach the “Impregnable Firewall” of NCLT‑Approved Resolution Plan: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113247-benami-attachment-cannot-breach-impregnable-firewall-nclt-approved-resolution-plan-taxscan.webp "Benami Attachment Cannot Breach the “Impregnable Firewall” of NCLT‑Approved Resolution Plan: Madras HC [Read Order]")
S 32A of IBC Bars Action against CD’s Property for Pre‑CIRP Offences: Madras HC Blocks Benami Attachment
In a recent ruling on the interplay between the Insolvency and Bankruptcy Code, 2016 (IBC) and the Prohibition of Benami Property Transactions Act, 1988, (PBPT) the Madras High Court has held that...
