Madras High Court
Doctors Conducting 'Two Finger Test' On Rape Survivors Will Be Guilty Of Misconduct: Madras High Court
The Madras High Court recently reiterated that medical practitioners who continued to conduct Two-Finger Test banned by the Supreme Court will be guilty of misconduct. The bench of Justice SS Sunder and Justice Sunder Mohan made the observation while coming across a Medico-Legal Examination report in a rape case where a Two Finger Test had been conducted. The court expressed regret...
Madras High Court Upholds Sentence Of Former Minister’s 80-Yr-Old Wife In Disproportionate Assets Case
While deciding a 23-year-old appeal against the order of Special Judge sentencing former Minister for Labour Welfare Late AM Paramasivam and his wife under the Prevention of Corruption Act, the Madras High Court confirmed the sentence of one year rigorous imprisonment and fine imposed on the minister’s wife Nallammal. Paramasivam was a member of the Tamil Nadu Legislative...
2 Years Limitation To File GST Refund Application Is Directory & Not Mandatory: Madras High Court
The Madras High Court has held that the 2-year limitation to file a GST refund application is a directory and not mandatory.The bench of Justice Krishnan Ramasamy has observed that the terms used in Section 54(1) of the CGST Act ''may make application before two years from the relevant date in such form and manner as may be prescribed'', which means that the assessee may make application...
“Apollo” A Well Known Mark In Pharma Industry: Madras High Court Injuncts Bihar Hospital From Using “New Appolo Hospital” Mark
Granting relief to the Apollo group, the Madras High Court recently observed that the trademark “Apollo” was a well-known mark in the healthcare and pharmaceutical industry and was entitled to highest level of protection as the public associated the name “Apollo” only with the healthcare group. Justice Abdul Quddhose was hearing a plea by Apollo Hospitals Enterprises Ltd to...
Married Woman Cannot Be Presumed To Have Disowned Residential Rights At Her Parents’ House: Madras High Court
While dismissing a plea challenging the appointment of a woman to the post of Panchayat Secretary claiming that she was not a resident of that place, the Madras High Court observed that a married woman should not be presumed to have disowned the residential rights at her parents home on account of her marriage.“A married woman though ordinarily lives at her husband's place, cannot be...
Filing Of Form-67 After Filing ITR But Before Issuance Of Intimation, Amounts To Due Compliance: Madras High Court Allows Foreign Tax Credit Claim
The Madras High Court has allowed the Foreign Tax Credit (FTC) claim on the grounds that filing Form-67 after filing the Income Tax Return (ITR) but before the issuance of an intimation amounts to due compliance.The bench of Justice Krishnan Ramasamy has observed that the returns were filed without FTC; however, the same was filed before passing the final assessment order. The filing of FTC...
Consider Evolving Procedure To Register "Deed Of Familial Association" To Protect Rights Of LGBTQIA+ Partners: Madras High Court To TN Govt
The Madras High Court has suggested the state to consider coming up with a procedure for registering the Deed of Familial Association, recognizing the civil union entered into between LGBTQAI+ partners in order to protect the fundamental rights of persons forming part of this community.Justice Anand Venkatesh gave the suggestion in a plea filed by one Prasanna intervening in the...
Assessee Willfully Concealed Income: Madras High Court Refuses To Quash Prosecution
The Madras High Court has dismissed the assessee’s criminal original petition and held that the assessee was found to have suppressed and concealed the income, and the mens rea is categorically proved against the assessee since he failed to disclose a major portion of the income in his return.The bench of Justice G. K. Ilanthiraiyan has observed that the provision makes it punishable...
Section 80P(2)(d) Deduction Available On Interest Earned From Investments Made In A Co-Operative Bank: Madras High Court Quashes Reassessment
The Madras High Court, while quashing the reassessment proceedings, held that Section 80P(2)(d) of the Income Tax Act is not available on interest earned from investments made in a cooperative bank.The bench of Justice Krishnan Ramasamy relied on a division bench decision in the case of Salem Agricultural Producers Co-operative Marketing Society, in which it was held that the co-operative...
Madras High Court Upholds Grant Of Incentive Marks In Recruitment To Doctors For COVID Duty In Govt Hospitals
The Madras High Court recently ruled in favor of granting incentive marks for medical practitioners and PG doctors who were engaged in COVID-19 duty in Government hospitals. The court also observed that the normal rule of "not changing the rules of the game during the course of the game" required a different consideration in view of the COVID-19 scenario and could not come in the way...
Merely Threatening By Claiming To Be Associated With ISIS Terrorists Not By Itself UAPA Offence: Madras High Court
While granting bail to a man accused under the Unlawful Activities Prevention Act, the Madras High Court recently observed that merely threatening a person by claiming to be associated with an ISIS terrorist will not be a ground to hold that the person was supporting the terrorist organization. The court added that though such threats would be an offense, it was not an offense under...
Madras High Court Directs Dept. To Investigate Misuse Of Login ID By Unknown Person Facilitating Tax Evasion
The Madras High Court has directed the state tax officer to investigate the misuse of login IDs by unknown persons facilitating tax evasion.The bench of Justice C. Saravanan has observed that the petitioner alleged that the petitioner's login ID was misused by a third party, who filed returns and passed on a huge input tax credit to the third party.The petitioner/assessee submitted that a...