Madras High Court Case Commentaries

Time Limitation for Rebate Claims under Central Excise Act: Hyundai Motors India Ltd. v. Ministry Of Finance

Date: Apr 19, 2017

Time Limitation for Rebate Claims under Central Excise Act: Hyundai Motors India Ltd. v. Ministry Of Finance Introduction The case of Hyundai Motors India Limited v. Ministry Of Finance, decided by...

Apportionment of Cenvat Credit under Rule 6(3)(c) for Trading Activities: Insights from Ruchika Global Interlinks v. The Customs Excise

Date: Apr 19, 2017

Apportionment of Cenvat Credit under Rule 6(3)(c) for Trading Activities: Insights from Ruchika Global Interlinks v. The Customs Excise Introduction The case of Ruchika Global Interlinks v. The...

Madras High Court Rules Registration Not Mandatory for Cenvat Credit Refund on Export Services

Date: Apr 11, 2017

Madras High Court Rules Registration Not Mandatory for Cenvat Credit Refund on Export Services Introduction The case of Commissioner Of Service Tax-Iii, Newry Towers versus the Customs, Excise &...

Mandatory Speaking Orders in Reopened Assessments: Insights from Home Finders Housing Limited v. Income Tax Officer

Date: Apr 8, 2017

Mandatory Speaking Orders in Reopened Assessments: Insights from Home Finders Housing Limited v. Income Tax Officer Introduction The case of Home Finders Housing Limited v. Income Tax Officer...

Madras High Court Establishes Procedural Safeguards Under Section 22-A of the Registration Act, 1908

Date: Apr 6, 2017

Madras High Court Establishes Procedural Safeguards Under Section 22-A of the Registration Act, 1908 Introduction The landmark case of Sudha Ravi Kumar & Another v. The Special Commissioner and...

Madras High Court Enhances Natural Justice in Property Registration under Section 22-A of the Registration Act

Date: Apr 6, 2017

Madras High Court Enhances Natural Justice in Property Registration under Section 22-A of the Registration Act Introduction The case of Sudha Ravi Kumar v. Nishanth Petitioners adjudicated by the...

Madras High Court Establishes Rigorous Standards for Income Tax Assessments in “Commissioner Of Income Tax v. S.V. Sreenivasan”

Date: Mar 25, 2017

Madras High Court Establishes Rigorous Standards for Income Tax Assessments in “Commissioner Of Income Tax v. S.V. Sreenivasan” Introduction The case of Commissioner Of Income Tax, Chennai v. Shri....

Madras High Court Upholds Single Examination Procedure for Filling Multiple Year Postal Service Vacancies

Date: Mar 14, 2017

Madras High Court Upholds Single Examination Procedure for Filling Multiple Year Postal Service Vacancies Introduction The case of All India Association Of Inspectors & Assistant Superintendent Posts...

Madras High Court Upholds Limitations on Section 14A Application: Commissioner Of Income Tax v. Chettinad Logistics Pvt. Ltd. (2017)

Date: Mar 14, 2017

Madras High Court Upholds Limitations on Section 14A Application: Commissioner Of Income Tax v. Chettinad Logistics Pvt. Ltd. (2017) Introduction The case of Commissioner Of Income Tax v. Chettinad...

Madras High Court Upholds Assessee's Entitlement to Additional Depreciation: A Landmark Judgment

Date: Mar 7, 2017

Madras High Court Upholds Assessee's Entitlement to Additional Depreciation: A Landmark Judgment Introduction The case of Commissioner Of Income Tax Madurai v. M/S. Shri T.P. Textiles Private Limited...

Interpretation of "A Residential House" under Section 54-F of the Income Tax Act: An In-Depth Analysis of Commissioner Of Income Tax v. Gumanmal Jain

Date: Mar 4, 2017

Interpretation of "A Residential House" under Section 54-F of the Income Tax Act: An In-Depth Analysis of Commissioner Of Income Tax v. Gumanmal Jain Introduction The case of Commissioner Of Income...

Ensuring Procedural Fairness in Reversal of Input Tax Credit: Insights from M/S JKM Graphics Solutions Pvt Ltd vs. Commercial Tax Officer

Date: Mar 2, 2017

Ensuring Procedural Fairness in Reversal of Input Tax Credit: Insights from M/S JKM Graphics Solutions Pvt Ltd vs. Commercial Tax Officer Introduction The case of M/S JKM Graphics Solutions Private...

Judicial Reinterpretation of Section 173(8) Cr.P.C in Chinnathambi v. State

Date: Feb 24, 2017

Judicial Reinterpretation of Section 173(8) Cr.P.C in Chinnathambi v. State 1. Introduction Chinnathambi v. State is a landmark judgment delivered by the Madras High Court on February 23, 2017. The...

Clarification on Input Tax Credit Eligibility for Manufacturers under Tamil Nadu VAT Act

Date: Feb 7, 2017

Clarification on Input Tax Credit Eligibility for Manufacturers under Tamil Nadu VAT Act Introduction In the landmark judgment delivered on February 6, 2017, by the Madras High Court, M/S. Everest...

Madras High Court Upholds Mandatory 90-Day Period for Issuance of Show Cause Notices under CHA Licensing Regulations

Date: Feb 4, 2017

Madras High Court Upholds Mandatory 90-Day Period for Issuance of Show Cause Notices under CHA Licensing Regulations Introduction In the case of Patriot Freight Logistics System v. Commissioner of...

Judicial Clarification on Preventive Action under Section 107 Cr.P.C: Overruling Previous Precedents and Enhancing Public Tranquility Measures

Date: Jan 25, 2017

Judicial Clarification on Preventive Action under Section 107 Cr.P.C: Overruling Previous Precedents and Enhancing Public Tranquility Measures Introduction The case of M. Krishnamurthy v....

Affirming Spousal Locus Standi and Flexibility in Advocate Commissioner Appointments in Civil Suits: Shanmugathai Petitioner v. Kamalammal

Date: Jan 10, 2017

Affirming Spousal Locus Standi and Flexibility in Advocate Commissioner Appointments in Civil Suits: Shanmugathai Petitioner v. Kamalammal Introduction The case of Shanmugathai Petitioner v....

Madras High Court Establishes Necessity of Actual Exempt Income for Disallowance under Section 14A of the Income Tax Act

Date: Dec 24, 2016

Madras High Court Establishes Necessity of Actual Exempt Income for Disallowance under Section 14A of the Income Tax Act Introduction In the landmark case of M/S. Redington (India) Ltd. v. The...

Madras High Court Establishes Strict Criteria for Reassessment Under section 148 of the Income Tax Act

Date: Dec 20, 2016

Madras High Court Establishes Strict Criteria for Reassessment Under section 148 of the Income Tax Act Introduction The case of M/S. Tanmac India, 19, Vysyal Street, Pondicherry v. Deputy...

The Madras High Court's Landmark Ruling on Pay Scale Disparity for Secondary Grade Teachers in Tamil Nadu

Date: Dec 10, 2016

The Madras High Court's Landmark Ruling on Pay Scale Disparity for Secondary Grade Teachers in Tamil Nadu Introduction The case titled The Government Of Tamil Nadu, Rep. By The Secretary Chennai &...