High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations Introduction In the landmark case of The Commissioner Of Income Tax Central III vs. Balaji Educational &...
Constitutional Validity of Section 48-B: Madras High Court Upholds Tamil Nadu Amendment Act, 1996 1. Introduction In the landmark case of Anti Corruption Movement v. Chief Secretary To Government Of...
Eligibility for Section 80IB(10) Deductions in Composite Housing Schemes – Voora Property Developers Pvt. Ltd. Case Commentary Introduction The case of The Commissioner Of Income Tax Chennai v. M/S....
Extension of CENVAT Credit to Structural Components in Cement Manufacturing: India Cements Ltd. v. Cestat, Chennai Introduction The case of India Cements Ltd. v. Cestat, Chennai pertains to the...
Refund of Extra Duty Deposits Under the Customs Act: Clarifications from Commissioner Of Customs (Export), Chennai v. Sayonara Exports Pvt. Ltd. Introduction The case of Commissioner Of Customs...
Madras High Court Upholds Section 11B Limitation on Central Excise Refund Claims Introduction In the case of The Commissioner Of Central Excise Chennai Iv Commissionerate 692, Mhu Complex, Anna...
Cenvat Credit for Outdoor Catering and Rent-a-Cab Services: Madras High Court Sets New Precedent Introduction The case of Commissioner Of Central Excise And Service Tax, Large Tax Payer Unit, Chennai...
Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu: Landmark Judgment on Deemed Dividend under Section 2(22)(e) Introduction The case of Sunil Kapoor v. Commissioner Of Income Tax Tamil Nadu is a...
Strict Enforcement of Section 269SS: Insights from M/S. Nandhi Dhall Mills v. Commissioner Of Income-Tax Salem Introduction The case of M/S. Nandhi Dhall Mills 42, Narashimha Chetty Road, Shevapet,...
Cenvat Credit for Outdoor Catering Services in Manufacturing: Insights from Madras High Court Judgment Introduction The case titled The Commissioner Of Central Excise Chennai III Commissionerate vs....
Madras High Court Establishes Mandatory Show Cause Notice under Section 11A for Recovery of Erroneous Refunds Introduction The case of The Commissioner Of Central Excise Coimbatore v. M/S. Pricol...
Independent Enquiry in Income Tax Assessments: Analysis of Commissioner Of Income Tax Trichy v. M/S. Amman Steel Introduction The case of Commissioner Of Income Tax Trichy v. M/S. Amman Steel &...
Redefining 'Shared Household' under the Protection of Women from Domestic Violence Act: Insights from V.P. Anuradha Petitioner v. S. Sugantha Suganthi Introduction The case of V.P. Anuradha...
Madras High Court Enhances Pleading Flexibility under CPC Order VI Rule 17: Commentary on Chitra v. Kannan Introduction Chitra v. Kannan, adjudicated by the Madras High Court on January 30, 2015,...
Madras High Court Clarifies 'Built-up Area' Exclusion of Car Park under Section 80IB(10) – A Landmark Decision Introduction The case of Commissioner Of Income Tax Chennai v. Shri. Subba Reddy (Huf)...
Recognition of Step-Parentage in Passport Issuance: The B.S. Deepa V. Regional Passport Officer Judgment Introduction The case of B.S. Deepa v. Regional Passport Officer addressed the complexities...
Madras High Court Validates Container Freight Stations as Infrastructure Facilities under Section 80IA(4)(i) of the Income Tax Act Introduction The case of The Commissioner Of Income Tax Chennai v....
Application of Article 137 of the Limitation Act to Applications under Order 9 Rule 7 C.P.C: Insights from Visalakshi v. Umapathy & Others Introduction The case Visalakshi v. Umapathy & Others...
Madras High Court Clarifies Investment Period for Section 54EC under Income Tax Act Introduction The case Commissioner Of Income Tax Chennai - 600 034 v. Coromandel Industries Limited delivered by...
Madras High Court Establishes Validity of Post-Expiry Extension in Anti-Dumping Duty Cases and Clarifies Applicability of Natural Justice Principles Introduction In the case of M/S. Hyundai Motors...