Income Tax Act | Trust's Legitimate Tax Exemption Cannot Be Denied For Delay In Filing Form 10B: Madras High Court

The Madras High Court held that delay in filing Form 10B required under Section 44AB for the purpose of Section 12A(1)(b) of the Income Tax Act, 1961, is not a ground to deny legitimate exemption tax exemptions. Justice C. Saravanan observed that the assessee was registered as a “Trust” in the year 2017. Effectively, the assessee would have carried on operation as...

Madras High Court Asks State Police Not To File Final Report Against TVK's Aadhav Arjuna Till Next Hearing In FIR Over Social Media Post

The Madras High Court, on Wednesday, asked the Tamil Nadu police not to file a final report against Aadhav Arjuna, General Secretary of Election Campaign Movement of the Tamilaga Vettri Kazhagam (TVK) party, till Friday. Justice AD Jagadish Chandira was hearing a petition filed by Arjuna seeking to quash an FIR filed against him for allegedly inciting violence.It may be noted that the FIR...

Bar Associations Not Trade Unions, Can't Dictate Who Should Be Represented: Madras High Court Criticises Practice Of “Collective Boycotts”

The Madras High Court has come down heavily on bar associations engaging in collective boycotts and preventing a party from being represented in the court. Justice B Pugalendhi emphasised that the Bar Associations or any collective of lawyers did not have any moral or legal authority to dictate who may or may not be defended in a court of law. The court stressed that the right...

Madras High Court Orders Exhumation Of Bodies From Church Cemetery, Says Burial Can Only Be Done In Designated Grounds

The Madras High Court recently ordered exhumation of bodies buried in a land belonging to the Church of South India Trust Association after noting that the authorities had failed to follow the statutory provisions while granting license for burial ground. Justice N Mala began the judgment with a quote by Khushwant Singh that said “When the struggle for space over shadows even...

TNGST Act | Purchase Tax Cannot Be Levied on Buyer for Seller's Tax Default: Madras High Court

The Madras High Court on Monday held that purchase tax cannot be levied under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) on the purchaser merely because the seller failed to pay tax. The bench, comprising Justices S M Subramaniam and Mohammed Shaffiq, clarified the scope of Section 7A in transactions where the vendor has defaulted on tax payments "Having found...

"How Are You Prejudiced?": Madras HC Rejects Former IPS' Plea Against Advocate Commissioner Recording Dhoni's Evidence In Defamation Case

The Madras High Court on Monday dismissed an appeal filed by retired IPS Officer G Sampath Kumar, challenging an order of the court appointing an advocate commissioner for recording the evidence of cricketer MS Dhoni in connection with a defamation suit filed by him against the former. The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq remarked that Dhoni is a...

Marriage Doesn't Entitle Men To Unquestioned Authority Over Wife, Woman's Endurance Shouldn't Be Mistaken For Consent: Madras High Court

The Madras High Court recently set aside the acquittal of an octogenarian man for an offence under Section 498A (cruelty towards wife) of the IPC. While doing so, Justice L Victoria Gowri remarked that men must understand that marriage does not give them unquestioned authority over the wife and that the comfort, safety and dignity of their wives is not a secondary duty but an obligation...

Judges Must Uphold Law, Not Fear Backlash: Madras High Court While Restoring License Of Hospital Allegedly Involved In Kidney Racket

The Madras High Court recently set aside an order of the Directorate of Medical and Rural Health Services, cancelling the license of Cethar Hospital in Tiruchirappalli for its alleged involvement in a kidney racket, without following due procedure. When the Additional Advocate General submitted that the public would not be welcoming of such a development and might view it...

'Judicial Indiscipline': Madras High Court Lawyers Object To Justice Nisha Banu Not Joining Kerala High Court Despite Transfer

A group of lawyers from Madras High Court have written to the President of India, Vice President of India, CJI BR Gavai, Chief Justice of the Madras High Court, Chief Justice of the Kerala High Court, Law Minister Arjun Ram Meghwal raising strong objection to Justice Nisha Banu not joining the Kerala High Court despite her transfer. The collegium had recommended her transfer from the Madras...

Public Interest Paramount: Madras High Court Condones 32-Year Delay By State In Filing Appeal In Title Dispute Case, Imposes ₹5 Lakh Cost

Condoning 32-year delay by Tamil Nadu government in filing an appeal in a land dispute case, the Madras High Court said that public interest is paramount and if it shown that the public interest has suffered due to fraud, the court could use its discretionary power to condone delay. “Public interest is the paramount consideration while considering the plea of Government to condone...

Madras High Court Lets Udaipur Salon Keep 'Bounce,' Lifts Earlier Ban

The Madras High Court has recently lifted an interim injunction that had previously restrained an Udaipur-based salon from using the name “Bounce,” noting that the term is common in the beauty and haircare industry. In a ruling delivered on October 25, A Single Bench of Justice N. Senthilkumar, vacated the injunction that had been granted in favor of Spalon India Pvt. Ltd., the operator...

Approval From Higher Authority Mandatory For Issuing Notice U/S 148 Income Tax Act After Expiry Of 3-Year Limitation: Madras High Court

The Madras High Court has held that under the new regime, approval from a higher authority, such as the Principal Chief Commissioner of Income Tax or the Principal Director General, is mandatory to issue a notice under Section 148 of the Income Tax Act after the expiry of a three-year limitation period. Justice C. Saravanan stated that …….three years from the end of the...