Madras High Court
BREAKING | Madras High Court Dismisses Actor Vijay's Plea Challenging Rs 1.5 Crore Penalty In Undisclosed Income Case
The Madras High Court on Friday dismissed a plea by actor-turned-politician Vijay challenging a Rs 1.5 crore penalty imposed on him by the Income Tax Department in connection with alleged undisclosed income of Rs 15 crore for the financial year 2015–16.The judgment was pronounced by a single judge, Justice Senthilkumar Ramamoorthy, after reserving the same on January 23, 2026.The court noted that the show cause notice was passed within the time limit prescribed under Section 263 of the Income...
Police Security Services Exempt From Service Tax Prior To June 2012: Madras High Court
The Madras High Court has allowed a plea seeking service tax exemption for police guard charges and escort duties, holding that such activities carried out by the State Police do not fall within the service tax net prior to 1 June 2012.A Division Bench of Justice Anita Sumanth and Justice Mummineni Sudheer, in a judgment delivered on 12 December 2025, examined service tax liability by referring to the definition of 'person' under the General Clauses Act.They noted that the Service Tax law...
Madras High Court Sets Aside ₹7.77-Crore Award Against New India Assurance
The Madras High Court has recently set aside a Rs 7.77-crore arbitral award passed against New India Assurance Company Limited, holding that the arbitral tribunal failed to properly examine whether the claimant had the right to maintain the insurance claim after transferring its entire business. Allowing the insurer's challenge, Justice N. Anand Venkatesh held that the tribunal ignored a threshold issue going to the root of the dispute and returned findings that were “bereft of any materials”...
Transfer Pricing Reference During Extended Reassessment Period Invalid: Madras High Court
The Madras High Court held that a reference to the Transfer Pricing Officer (TPO) made during the extended period available for completion of reassessment is invalid, rendering the proceedings time-barred. Justice C. Saravanan delivered the judgment while allowing a writ petition filed by Eaton Power Quality Private Limited which challenged the order passed by the TPO under Section 92CA(3) of the Income Tax Act by which the arm's length price of corporate service fees was determined at nil and...
Madras High Court Turns To AI Assistance For First Time In Arbitration Proceedings
The Madras High Court recently recorded that it will, for the first time, take the assistance of artificial intelligence in a case before it. The hearing was before Justice N. Anand Venkatesh in a batch of arbitration-related matters between Gammon-OJSC Mosmetrostroy JV and Chennai Metro Rail Limited When the matters were taken up, an algorithm named “Superlaw Courts” was demonstrated before the Court. The demonstration took place with the participation of counsel appearing for both sides,...
Customs Duty On Vessels Fixed On Import Date, Not On Foreign To Coastal Run Conversion: Madras High Court
The Madras High Court recently held that customs duty on a vessel is fixed on the date of its import and cannot be reopened later merely because the vessel is converted from foreign-going to coastal run. The court said a later change in how the vessel is operated does not create a fresh tax liability. A bench of Justice Anita Sumanth and Justice Mummineni Sudheer Kumar said the date of import is the only point that matters for determining liability under the customs law. “The critical event in...
Madras High Court Grants Ad-Interim Relief To Yash Raj Films Against Illegal Broadcast of 'Mardaani 3'
The Madras High Court on Wednesday granted ad-interim protection to Yash Raj Films Pvt. Ltd., restraining the unauthorised broadcast of the Hindi film Mardaani 3, starring Rani Mukerji, released theatrically on January 30, 2026.Justice Senthilkumar Ramamoorthy passed the interim order on January 28, 2026, in a suit filed by the production house against internet service providers and cable television operators, apprehending infringement of its copyright in the film.While granting the interim...
New Limitation Plea Without Records Not Maintainable Before CESTAT: Madras High Court
The Madras High Court dismissed an appeal filed by M/s Modern Engineering & Plastics Pvt. Ltd., holding that a plea on limitation cannot be raised for the first time before the Tribunal without supporting factual material on record. A Bench of Justice Anita Sumanth and Justice P. Dhanabal observed that limitation under Section 11A of the Central Excise Act, 1944 is a mixed question of law and fact, and cannot be examined by a court or tribunal in the absence of necessary evidence. The...
Tax Recovery Officer Can't Void Third-Party Mortgages: Madras High Court In Sree Gokulam Chit's Case
The Madras High Court has recently set aside an income tax recovery order that had declared a mortgage created in favour of Sree Gokulam Chit and Finance, a chit fund part of the Gokulam Group, as void from the outset. Justice Senthilkumar Ramamoorthy held that the Income Tax Department can recover its dues by selling an attached property, but the Tax Recovery Officer cannot decide the validity of a transfer in favour of a third party. The court said the recovery framework does not permit such...
Madras High Court Upholds ₹48.77 Lakh Award Against Angel One Over Illegal Squaring Off Of Client's Shares
The Madras High Court has upheld an arbitral award directing Angel One Limited to pay Rs 48.77 lakh with interest to its client, holding that the squaring off of shares by the broker was illegal. The court found no ground to interfere with the award under the limited scope of a challenge to an arbitral decision. Justice N. Anand Venkatesh said the sole arbitrator's conclusion was based on a proper appreciation of evidence. The court made clear that it could not re-examine the merits merely...