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![Madras HC Upholds Sec 234F Of Income Tax Act Prescribing Fees For Delayed Filing Of Returns [Read Judgment]](https://www.livelaw.in/h-upload/2019/06/15/500x300_361514-court-fees-madras-high-court.jpg "Madras HC Upholds Sec 234F Of Income Tax Act Prescribing Fees For Delayed Filing Of Returns [Read Judgment]")
![Mere Change Of Opinion Not A Ground To Reopen Assessment Under Sec.147 Income Tax Act : Madras HC [Read Judgment]](https://www.livelaw.in/h-upload/2019/05/29/500x300_361127-justice-g-r-swaminathan-and-madras-hc.jpg "Mere Change Of Opinion Not A Ground To Reopen Assessment Under Sec.147 Income Tax Act : Madras HC [Read Judgment]")
![Cost Of Higher Education Can’t Qualify As Business Expenditure Under IT Act Unless There Is Direct Nexus With Assessee’s Business Activities: Bombay HC [Read Judgment]](https://www.livelaw.in/cms/wp-content/uploads/2018/03/bombay-hc.png "Cost Of Higher Education Can’t Qualify As Business Expenditure Under IT Act Unless There Is Direct Nexus With Assessee’s Business Activities: Bombay HC [Read Judgment]")
![Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]](https://www.livelaw.in/cms/wp-content/uploads/2014/06/Madras-High-Court.jpg "Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]")
