Tag Archives: HIGH COURT OF MADRAS

Registration and written agreement are mandatory for firm’s depreciation on inherited partner properties, and high court rejects writ petition due to available appellate remedies.

By | June 19, 2026
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Registration and written agreement are mandatory for firm’s depreciation on inherited partner properties, and high court rejects writ petition due to available appellate remedies. Issue Whether a partnership firm can claim depreciation under Section 32 on immovable properties without a written, registered transfer deed by invoking Section 53A of the Transfer of Property Act, and… Read More »

Medical Reimbursements Up To Exempted Limit Excluded From Fringe Benefit Tax Liability Of Employer

By | June 16, 2026
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Medical Reimbursements Up To Exempted Limit Excluded From Fringe Benefit Tax Liability Of Employer Issue Whether medical reimbursements up to the statutory limit of Rs. 15,000 per employee per annum, which are explicitly exempt from income tax in the hands of the employees, are liable to Fringe Benefit Tax (FBT) in the hands of the… Read More »

Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default

By | June 15, 2026
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Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »

Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists

By | June 13, 2026
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Late Fees Apply Equally To Non-Filing Of GST Annual Returns And General Penalty Can Be Levied In Addition To Late Fees As No Separate Penalty Exists Issue Whether a statutory late fee under Section 47 of the CGST/TNGST Act, 2017 can be levied for the absolute non-filing of an annual return (Form GSTR-9), or if… Read More »

Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods

By | June 12, 2026
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Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods Issue Whether the supply of water through tankers or lorries qualifies for a complete GST exemption under Section 11, and whether the burden of proof rests on the assessee to establish that the water was delivered via bulk tankers… Read More »

Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute

By | June 11, 2026
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Writ Admitted and Interim Stay Granted on Recovery Action Contingent Upon Partial Deposit in Freight Forwarding Intermediary Dispute Issue Whether logistics and freight forwarding services provided by an assessee to overseas clients qualify as a zero-rated “export of services” under Section 2(6) read with Section 16 of the IGST Act, or whether they fall under… Read More »

Registration Cancellation Remanded for Re-Examination Under the Supreme Court’s Authoritative Ahmedabad Urban Development Authority Dictum

By | June 11, 2026
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Registration Cancellation Remanded for Re-Examination Under the Supreme Court’s Authoritative Ahmedabad Urban Development Authority Dictum Registration Cancellation Remanded for Re-Examination Under the Supreme Court’s Authoritative Ahmedabad Urban Development Authority Dictum Issue Whether the cancellation of a trust’s registration under Section 12AA(3) based on the amended definition of “charitable purpose” under Section 2(15) must be re-examined… Read More »

Provision for Doubtful Debts Must Be Added Back to Book Profits under Section 115JA, but Infrastructure Deduction Audit Reports Can Be Submitted at the Appellate Stage

By | June 11, 2026
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Provision for Doubtful Debts Must Be Added Back to Book Profits under Section 115JA, but Infrastructure Deduction Audit Reports Can Be Submitted at the Appellate Stage Issue Whether a provision for bad and doubtful debts must be added back to the book profits under Section 115JA of the Income-tax Act, 1961 as a provision for… Read More »