Tax Payable After Credit Of Prepaid Taxes Is Less Than Rs.3,000, Prosecution Not Sustainable; Madras High Court

The Madras High Court has held that prosecution under Section 276CC of the Income Tax Act is not sustainable as the tax payable after crediting prepaid taxes was less than the prescribed sum of Rs. 3,000.The bench of Justice G.K. Ilanthiraiyan has observed that proviso (ii)(b) to Section 276CC takes care of genuine assessees who either file the returns belatedly but within the end of...

Tamil Nadu Govt Moves High Court Against ED Summons To District Collectors In Sand Mining Money Laundering Case

The State of Tamil Nadu has moved the Madras High Court challenging the summons issued by the Enforcement Directorate to District Collectors in Tamil Nadu in connection with the sand mining money laundering case. Though Advocate Genral R Shunmughasumdaram mentioned the matter before the bench of Justice SS Sundar and Justice Sunder Mohan, the bench said it’ll take up the matter...

Section 245C(5) Of Income Tax Act Is Read Down By Removing Retrospective Last Date Of 1st Feb 21 As 31st March 21: Madras High Court

The Madras High Court has held that Section 245C(5) of the Income Tax Act, 1961 (as amended by the Finance Act, 2021) is read down by removing the retrospective last date of the 1st February 2021, as the 31st March 2021.The bench of Chief Justice Sanjay V. Gangapurwala and Justice D. Bharatha Chakravarthy has observed that the Finance Act, 2021, was retrospective in nature. Those who have had...

POCSO Act | When Procedural Lapses Do Not Cause Any Dent In Prosecution, Trial Will Not Be Vitiated: Madras High Court

The Madras High Court recently observed that the procedural safeguards regarding recording of statement during investigation and trial provided under the Prevention of Children from Sexual Offences (POCSO) Act, Juvenile Justice (JJ) Act and the CrPC are meant to ensure a child-friendly atmosphere for the victim child and when procedural lapses do not impact the prosecution case,...

Sanatana Dharma Row| Madras High Court Concludes Arguments On Pleas Questioning Continuation Of Ministers In Public Office

The Madras High Court on Thursday concluded arguments on the quo warranto petitions seeking to show under what authority Sports Minister Udayanidhi Stalin, HRCE Minister Sekar Babu, and MP A. Raja are continuing to hold public office in light of their recent remarks on 'Sanatana Dharma'.Justice Anita Sumanth directed the counsels to submit the written submissions within a week.On Friday,...

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...