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Justice M.Duraiswamy
Section 80IA Deduction to be allowed to single Industrial Unit, all Units can’t be taken together: Madras HC [Read Judgment]
June 23, 2021
Income Tax not applicable on Mere Physical Receipt of Income: Madras High Court [Read Judgment]
June 23, 2021
Depreciation allowable as Application of Income on Charitable Objects: Madras High Court [Read Judgment]
June 23, 2021
Income Tax: Carbon Credit Receipts being ‘Capital’ in nature, can’t be Taxed as Business Income, says Madras High Court
May 17, 2021
Assessee has the option u/s 80IA to choose first year from which deduction is claimed for 10 consecutive years: Madras High Court [Read Judgment]
April 7, 2021
Madras High Court deletes disallowance of Expenses incurred towards Foreign Education and Training Expenses of a Partner [Read Judgment]
April 7, 2021
Proceeds on Sale of Certified Emission Reduction Credit, earned on Clean Development Mechanism in wind energy operations is Capital Receipt, not Taxable: Madras High Court [Read Judgment]
March 10, 2021
Assessee entitled to Registration under Section 12A even when activity covered under ‘object of general public utility’: Madras High Court [Read Judgment]
February 9, 2021
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