Income Tax Act | Long Term Capital Gains Exemption Available Even If Residential House Was Demolished Before Sale: Madras High Court

The Madras High Court held that the Long-Term Capital Gains exemption under Section 54 of the Income Tax Act cannot be denied merely because the residential house was demolished before its sale. The bench stated that since the sale took place later and the assessee reinvested the capital gains in another house within the prescribed time, the exemption is allowable. Section 54 of...

Special Honours At Temple Cannot Be Claimed As Absolute Right, First Honour Always To Deity: Madras High Court

The Madras High Court recently held that special honours in a temple cannot be claimed as an absolute right and that the first honour in the temple was always to the deity. The court thus dismissed the plea of an ashramam that sought first special honour for its head at the Sri Devaraja Swamy Temple in Kanchipuram. The bench of Justice SM Subramaniam and Justice C Kumarappan noted...

Entity Recognised As Charitable Under Income Tax Act With S.12A Registration Cannot Be Treated Otherwise Under FCRA: Madras High Court

The Madurai Bench of the Madras High Court has held that a trust already recognised as a charitable organisation under the Income Tax Act cannot be ignored as such while considering its application under the Foreign Contribution (Regulation) Act, 2010 (FCRA). A Single Judge Bench of Justice G.R. Swaminathan was dealing with a writ petition filed by Arsha Vidya Parampara Trust...

Madras High Court Weekly Round-Up: December 22 to December 28, 2025

Citations: 2025 LiveLaw (Mad) 493 To 2025 LiveLaw (Mad) 500 NOMINAL INDEX P Thirumalai v. The Madurai City Municipal Corporation, 2025 LiveLaw (Mad) 493 Arsha Vidya Parampara Trust v. The Union of India and Others, 2025 LiveLaw (Mad) 494 The Government of India v. S Somasundaram and Others, 2025 LiveLaw (Mad) 495 Kannan Gopalakrishnan v. Controller of Patents, 2025 LiveLaw...

Madras High Court Annual Tax Digest 2025

Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have...

Madras High Court Issues Notice On Plea Alleging Story Of Parasakthi Movie Was Stolen, Asks Writers Association To Submit Report

The Madras High Court has asked the South Indian Film Writers Association (SWAN) to examine a complaint alleging that the story of the upcoming movie “Parasakthi” starring Sivakarthikeyan was stolen.Justice SM Subramaniam has also issued notice to director Sudha Kongara, writer Arjun Nadesan, screenwriter Pugazhendi Mathimaran, Dawn Pictures Private Ltd production company, and the...

Madras High Court Asks Centre To Consider Framing Law Similar To That In Australia For Monitoring Children's Internet Usage

The Madras High Court recently asked the central government to consider bringing in a law, similar to that in Australia, to monitor internet usage by children. The bench of Justice G Jayachandran and Justice KK Ramakrishnan made the suggestion after noting that pornographic content is widely available to children using the internet. The court observed that the end users had to be...

"Law Should Not Be Used To Target Specific Individuals": Madras High Court Grants Interim Bail To Savukku Shankar

The Madras High Court, on Friday, granted interim bail to YouTuber and journalist Shankar @ Savukku Shankar. Shankar was arrested on December 13 on allegations of assault and extortion by a film producer.The bench of Justice SM Subramaniam and Justice P Dhanabal noted that Shankar had serious health issues and needed treatment. The court also noted that the authorities had been filing...

Madras High Court Annual Digest 2025: Part 1 [Citations 1 - 250]

Citation: 2025 LiveLaw (Mad) 1 to 2025 LiveLaw (Mad) 250 NOMINAL INDEX S Ve Shekar v State, 2025 LiveLaw (Mad) 1 Thol.Thirumavalavan v. Dr.V.Vedha @ Dhamodharan, 2025 LiveLaw (Mad) 2 Mark Studio India Private Limited v. Income Tax Officer and Others, 2025 LiveLaw (Mad) 3 Dr Jenbagalakshmi v The State of Tamil Nadu and Another, 2025 LiveLaw (Mad) 4 M. Nagappan v....

Plea In Madras High Court Challenges Recent HC Collegium Recommendations, Alleges Favouritism & Bias

A plea has been filed in the Madras High Court challenging the recent recommendations made by the High Court Collegium. The public interest litigation filed by Advocate A Prem Kumar, an advocate practising in Thiruvannamalai, alleges that the collegium has recommended candidates having strong political affiliations or favouring one specific political party ruling the Centre. It has...

Income Tax | Revised 2024 Compounding Guidelines Cannot Be Applied After Case Attains Finality: Madras High Court

The Madras High Court held that once the assessee's entitlement to compounding had attained finality through earlier orders, then the Income Tax Department could not apply the revised Compounding Guidelines. Justice C. Saravanan referred to the Explanation to Section 279(6) of the Income Tax Act, 1961 and noted that the new compounding Guidelines dated 17.10.2024 bearing...

Grant Of State Pension To Freedom Fighter Does Not Automatically Result In Extension of Central Pension: Madras High Court

The Madras High Court recently held that the grant of a state pension to a freedom fighter would not automatically result in the extension of a central pension to the pensioner. The court added that for granting the Central Government Pension Scheme, the conditions stipulated in the Swatantrata Sainik Samman Pension Scheme (SSS Scheme) had to be followed. The bench of Justice...