However, it later ventured into trading activities not aligned with its main object clause, leading to a violation of Section ...

The High Court examined the sequence of events and concluded that the petitioner was not afforded adequate time for response. As the limitation period was nearing its end, further opportunities were ...

Deputy State Tax Officer-2, adjudicated by the Madras High Court, revolves around the contentious issue of Input Tax Credit (ITC) availed on the purchase of a commercial vehicle. The petitioner, ...

The case of Arni Agri Producers Coop Marketing Society Limited Vs PCIT before the Madras High Court revolves around the imposition of a 20% remittance requirement for a stay application concerning a ...

Legal counsel for the petitioner asserts that once an issue is settled through an assessment order, it cannot be revisited in a subsequent notice. This principle safeguards against redundant ...

In the counter affidavit, the respondents admitted to recovering the amount from the Electronic Credit Ledger and Electronic Cash Ledger even before the expiry of the 90-day period under the proviso ...

In the case of ACIT Vs. Daya Rani, the Income Tax Appellate Tribunal (ITAT) addressed an appeal filed by the Revenue against the order issued by the Commissioner of Income Tax (Appeals)-3, Noida, ...

4. Mrs. S. Premalatha, learned junior standing counsel, accepts notice for the respondents. In view of the valuation order being available as on date, she submits that the matter may be remanded for ...

In a significant legal development, the Madras High Court recently rendered a verdict regarding GST assessment orders in the case of Madhava Steels Vs Assistant Commissioner (ST) Inspection.

Upon examination, the Court noted that the tax proposal was confirmed, and a penalty of 100% of the tax amount was imposed without affording the petitioner an opportunity to contest the tax proposal ...

The Madras High Court recently delivered a significant judgment regarding the obligation of faceless personal hearings under Section 144B of the Income Tax Act. The case, Venkateshwara Jewellery Vs ...

The order stemmed from an audit of the petitioner’s books of account, during which the petitioner raised objections to the audit observations. However, these objections were not accepted, leading to ...