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...

GST Council Can Recommend Rate But Can’t Determine Classification: Madras High Court Allows Parle Agro’s Petition Challenging Classification Of Flavoured Milk

The Madras High Court has allowed Parle Agro’s petition challenging the classification of flavoured milk.The bench of Justice C. Saravanan has observed that the GST Council cannot impose the wrong classification of “flavoured milk” as a “beverage containing milk” under the residuary item "non-alcoholic "beverages" under Subheading 2202 90 30 of the Customs Tariff Act,...

Built Suit Agreement That Does Not Create Rights Over Property Will be Stamped Under Article 5(j) of Indian Stamp Act 1899: Madras High Court

The Madras High Court has observed that when a built suit agreement does not confer any vested right over the property or gives possession of the property, the document will be stamped under Article 5(j) of Schedule 1 of the Indian Stamp Act 1899 and not under Article 5(i) of the Act. Justice Abdul Quddhose relied upon the Apex Court decision in Food Corporation of India and others...

Good Day v Mom’s Magic: Madras High Court Restrains Sunfeast From Selling Butter Cookies In Blue Colour Wrapper, But Allows Sale Of Existing Stock

The Madras High Court recently refused to interfere with an order of a single judge injuncting ITC Limited from selling their “Sunfeast Mom’s Magic Butter Cookies” in a blue wrapper similar to that of Britannia Good day biscuits. The bench of Chief Justice SV Gangapurwala and Justice Bharatha Chakravarthy however, allowed the company to sell its existing stock of products packed...

Income Tax Adjudication Proceedings And Criminal Prosecution Are Independent To Each Other: Madras High Court

The Madras High Court has held that income tax adjudication proceedings and criminal prosecution are independent of each other; the pendency of one does not affect the other.The bench of Justice G.K. Ilanthiraiyan has observed that the adjudication proceedings and the criminal prosecution are independent of each other, and the pendency of any adjudication proceeding is not a bar to...

Lokayukta Has Jurisdiction To Look Into Alleged Corruption In Procuring Pongal Gift Hampers: Madras High Court

The Madras High Court has recently set aside an order of the Tamil Nadu Lokayukta rejecting a complaint to enquire into alleged corruption in the procurement of gift hampers for Pongal in the year 2022. The Lokayukta had, while rejecting the complaint, observed that it could not entertain the complaint as it fell within Section 13(1)(c) of the Tamil Nadu Lokayukta Act 2018 read...

Madras High Court Quashes Detention Of Youtuber Manish Kashyap Under National Security Act In Fake Videos Case

The Madras High Court on Friday quashed the detention order passed against Youtuber Manish Kashyap under the National Security Act for allegedl circulating fake videos of migrant workers from Bihar being attacked in the State of Tamil Nadu.The Madurai bench of Justice M Sundar and Justice R Sakthivel dropped the proceedings against Kashyap under the National Security Act but allowed...