Madras High Court – Page 2

A top view of euro banknotes, a miniature architectural model, and a key symbolizing property investment.

Madras High Court Rules Section 14A Disallowance Unsustainable When Own Funds Exceed Investments

Madras HC rules Section 14A additions unsustainable when internal reserves exceed tax-free investments, providing relief to corporate taxpayers.

Prasenjit Bhowmik September 23, 2026

Blue letter tiles spelling 'COMPLAINT' on a vibrant red surface.

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Madras High Court Ruling: Acquittal in Predicate Offence Quashes PMLA Proceedings

Madras High Court sets aside PMLA complaint and framing of charges following the petitioners' acquittal in the underlying predicate corruption case.

Prasenjit Bhowmik September 21, 2026

Flat lay of tax form, pencils, and calculator on black background, emphasizing tax deductions.

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Madras High Court Rules Legitimate Tax Deductions Valid Despite No Revised Return

Madras HC rules that genuine trust assessment deductions cannot be denied simply because a revised tax return was not formally filed.

Prasenjit Bhowmik September 19, 2026

Detailed close-up image of a shopping receipt showing GST and total changes.

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Madras High Court Upholds 10% GST Penalty for Late GSTR-3B Filings

Madras High Court declines interference with a 10 percent GST penalty under Section 73 for delayed GSTR-3B filings during the 2020-21 assessment period.

Prasenjit Bhowmik September 15, 2026

Close-up of roasted chestnuts on a metal tray, highlighting texture and color.

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CAAR Delhi Declines Advance Ruling on Roasted Areca Nuts Classification

CAAR Delhi rejects Golden Enterprises' advance ruling application regarding roasted areca nuts, citing prior Madras High Court rulings.

Prasenjit Bhowmik September 11, 2026

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CAAR Mumbai Rejects Roasted Areca Nut Advance Ruling Under Section 28-I(2)(b)

CAAR Mumbai refuses an advance ruling on roasted areca nuts because the Madras High Court previously resolved the classification matter.

Prasenjit Bhowmik September 8, 2026

Large cargo ship transporting containers across a calm sea, symbolizing global logistics.

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Madras High Court Quashes IGST Ocean Freight Orders Following Mohit Minerals Ruling

The Madras High Court recently set aside Integrated Goods and Services Tax orders on ocean freight for CIF imports, aligning with the Mohit Minerals judgment.

Prasenjit Bhowmik September 5, 2026

Intricate neoclassical architecture with prominent columns and ornate details.

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Madras High Court Dismisses SARFAESI Writ and Directs Borrower to DRT

The Madras High Court dismissed a writ petition against a private NBFC's SARFAESI action, directing the borrower to approach the DRT within 30 days.

Prasenjit Bhowmik September 4, 2026

Detailed view of Indian rupee banknotes and coins, showcasing currency variety.

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Madras High Court Upholds RBI Ombudsman Decisions on Bank Grievances

Madras High Court dismisses a writ petition, fully upholding the RBI Ombudsman's findings regarding GST refunds, bank charges, and NPA classifications.

Prasenjit Bhowmik September 4, 2026

Studio shot of income tax envelope with red pen for accounting and tax season preparation.

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Madras High Court Approves Advocate Appointment for Income Tax Records Review in Liquidation

Madras High Court permits appointing an advocate to examine tax records and settle a Rs.6.29 crore Income Tax Department claim during liquidation.

Prasenjit Bhowmik September 4, 2026