Madras High Court
LEGAL SUBJECT
Tax Law
Judgment analyses where this is the main or secondary subject.Latest analyses
30 ARTICLES
Gujarat High Court
An internal transfer between bank accounts cannot constitute an unaccounted deposit absent cogent contrary evidence.
A search under Section 132 of the Income Tax Act, 1961 was conducted against the assessee and his family members on 20 March 2012, during which information regarding undisclosed foreign bank accounts, including accoun...3 MIN READ↗
Kerala High Court
Deduction for expired liquor stock requires cogent proof of return or lawful destruction.
The petitioner, a licensed liquor retailer, claimed that certain beer stock had become unusable after its expiry date during the assessment year 2016–17 and had been destroyed in accordance with law.2 MIN READ↗
Kerala High Court
Discount on shares allotted under ESOP constitutes deductible revenue expenditure under Section 37(1).
M/s. Geojit Financial Services Ltd., a company incorporated under the Companies Act, allotted shares to its employees under an Employees Stock Option Plan (ESOP).3 MIN READ↗
Gujarat High Court
Signature bonus received for developing and transferring power projects constitutes taxable revenue receipt.
The assessee, promoted by the Gujarat Electricity Board and the Government of Gujarat, was established to develop and implement power projects and facilitate private-sector participation in the power sector.3 MIN READ↗
Gujarat High Court
GST registration cancellation cannot be sustained without adequate hearing and opportunity to produce supporting documents.
The petitioners, a partnership firm engaged in the sale of brass, copper and other metal scrap, challenged the cancellation of their GST registration.4 MIN READ↗
Gujarat High Court
Reassessment cannot be reopened on a mere change of opinion without fresh tangible material.
The petitioner filed its income-tax return for A.Y. 2022–23 on 31 December 2022, declaring total income of ₹32,13,74,078.3 MIN READ↗
Gujarat High Court
Availability of Form 10B before the extended return deadline satisfies Section 12A(1)(b) compliance.
The petitioner, a charitable trust registered under Section 12AA of the Income-tax Act, 1961, filed its return of income for Assessment Year 2019–20 on 30 September 2019, claiming exemption under Section 11.3 MIN READ↗
Gujarat High Court
Clean-slate acquisition of a corporate debtor bars reassessment for extinguished pre-existing liabilities.
The petitioner challenged the notice dated 19.06.2026 issued under Section 148 of the Income Tax Act, 1961 and the corresponding order under Section 148A(3), seeking to reopen its assessment for A.Y. 2022–23.4 MIN READ↗
Gujarat High Court
Chewing gum is taxable under the residuary entry, not as sweets or sweetmeats.
The respondent-assessee, a registered dealer under the Gujarat Value Added Tax Act, 2003 (“VAT Act”), manufactured and sold peppermint, sugar candy, sakariya and chewing gum3 MIN READ↗
Gujarat High Court
Authorities must decide delay-condonation applications solely on the justification for the delay.
The petitioner filed an application dated 06.10.2025 seeking condonation of delay in filing an application for revocation of cancellation of its GST registration.2 MIN READ↗
Madhya Pradesh High Court
Appeal dismissed for non-prosecution without proper notice must be restored for decision on merits.
The petitioner challenged an order dated 5 March 2026 passed by the Joint Commissioner of State Tax (Appellate Authority), Indore Division-I, dismissing its statutory appeal for non-prosecution/non-appearance.3 MIN READ↗
Gujarat High Court
Revenue cannot pursue parallel reassessment on identical additions pending in tax appeals.
The petitioners, members of the Venus Group, were subjected to a search under Section 132 of the Income Tax Act, 1961 on 10 March 2015. Assessments were thereafter framed under Sections 143(3) read with 153A/153C, res...4 MIN READ↗
Gujarat High Court
An officer divested of jurisdiction under Section 127 cannot issue a valid Section 148 notice.
The petitioner-company, engaged in trading commodities, shares, securities and mutual funds, shifted its registered office from Kolkata to Gujarat pursuant to an order of the Company Law Board dated 4 February 2011 an...4 MIN READ↗
Sikkim High Court
Orders confirming excess budgetary support were set aside for failure to consider ITC explanations and supporting documents.
Lupin Limited was covered by the Budgetary Support Scheme notified by the Department of Industrial Policy and Promotion on 5 October 2017.3 MIN READ↗
Bombay High Court
A revenue-sharing agreement creating present possessory rights is a lease chargeable under Article 36.
The petitioners had executed documents titled “Revenue Share Agreements” with the respective property owners for conducting commercial businesses in identified premises.3 MIN READ↗
Patna High Court
Reserve deposits cannot be imposed on private bus stands absent express statutory authority.
The petitioners were operating privately owned bus stands on their respective raiyati lands in Samastipur pursuant to permissions, licences, and agreements executed with the State authorities in or around 1992.3 MIN READ↗
Madras High Court
Madras HC rules COVID-era TOLA extensions cannot be added after court-stay exclusions in search-assessment limitation calculations; assessments quashed as time-barred
The assessee’s premises were searched under Section 132 of the Income-tax Act, 1961 on 05.07.2018, followed by notices under Section 153A for Assessment Years 2011–12 to 2019–20.3 MIN READ↗
Calcutta High Court
Inadvertent “N” declarations in shipping bills cannot defeat MEIS entitlement after lawful correction.
The petitioner, an exporter, claimed benefits under the Merchandise Exports from India Scheme (MEIS) in respect of 17 EDI Shipping Bills.4 MIN READ↗
Bombay High Court
Concurrent findings on Section 80-IA eligibility warrant no Section 260A interference absent perversity.
The Respondent-Assessee was engaged in construction of roads and other infrastructure works and claimed a deduction under Section 80-IA(4) of the Income Tax Act, 1961, for Assessment Year 2011–12.3 MIN READ↗
Delhi High Court
Unless ex facie non-arbitrable, arbitrability objections fall to the arbitral tribunal under Section 11.
The Petitioner and Respondent No. 1 entered into a Letter of Engagement dated 1 April 2022 under which the Respondent was to provide marketing, promotion, branding and business-referral services. Clause 5 contained an...4 MIN READ↗
Calcutta High Court
Appellate authorities cannot expand show-cause notice allegations without affording the assessee an opportunity to respond.
The petitioners, registered under the CGST/WBGST regime and engaged in manufacturing and exporting fly ash and fly ash bricks, claimed a refund of accumulated and unutilised ITC amounting to ₹49,60,054 for exports mad...4 MIN READ↗
Delhi High Court
Factual challenges to ITC denial must ordinarily be pursued through the statutory appellate remedy.
The Petitioner, a cement trader registered under the GST regime, challenged a show-cause notice dated 22 November 2024 and the consequential Order-in-Original dated 27 February 2025, which confirmed a GST demand of ₹7...3 MIN READ↗
Bombay High Court
Hiring cranes with effective control retained by the owner constitutes service, not deemed sale under MVAT.
The Appellant, a proprietary concern providing cranes on hire, entered into agreements with Hindustan Construction Company Ltd. dated 18 January 2005 and Era Constructions (India) Ltd. dated 31 July 2004 for providing...3 MIN READ↗
Delhi High Court
For Section 270AA immunity, Assessing Officers cannot demand negative evidence of non-filing of appeal.
The petitioner, engaged in letting out immovable property, filed its return for AY 2024–25 declaring income of ₹5,43,52,210 under “Profits and Gains of Business and Profession.”3 MIN READ↗
Patna High Court
Writ jurisdiction should not interfere with issues pending before ITAT; coercive recovery remains barred pending interim consideration.
The petitioner, Bihar State Power (Holding) Company Limited, challenged the continuation of income-tax proceedings and a demand of ₹29,23,94,340 for Assessment Year 2012–13.3 MIN READ↗
Gauhati High Court
Potential success of ITC defenses does not render Section 73 proceedings without jurisdiction.
The appellant, a GST-registered private company carrying on business in Jorhat, Assam, was selected for audit under Section 65 of the Assam Goods and Services Tax Act, 2017 (“AGST Act”) for FY 2018–2019.4 MIN READ↗
Bombay High Court
NPPA cannot impose blanket drug price ceilings without following statutory pricing formula, Bombay High Court rules; quashes 2009 notification and recovery demands
Petitioner No. 1 manufactured and marketed “Cartigen Forte Tablets”, a formulation used for osteoarthritis; Petitioner No. 2 was its shareholder and director.4 MIN READ↗
Delhi High Court
Contempt proceedings cannot adjudicate an unresolved dispute over employee or consultant status.
The petitioner initiated contempt proceedings alleging wilful disobedience of the Delhi High Court’s order dated 21 May 2026 in W.P.(C) 4987/2026.2 MIN READ↗
Calcutta High Court
Interest remitted by an Indian permanent establishment to its foreign head office requires TDS compliance for deduction.
The appellant, formerly ABN Amro Bank N.V., was a Netherlands-incorporated non-resident banking company carrying on business in India through a permanent establishment (PE).4 MIN READ↗No articles match these filters.