Judges
Madras High Court

Justice Anita Sumanth

Madras High Court · 2024–2026
66 judgments in the LexStreak library · 66 with headnotes
2026:MHC:417005 Oct 2026
The Commissioner of Income Tax v. M/s.Mahindra Holidays and Resorts India Ltd
A Division Bench of the Madras High Court held that payments for renewal of software licences in assessment year 2008-09 were not royalty, because Explanation 4 to Section 9(1) of the…
Taxation
2026:MHC:417529 Sept 2026
Commissioner of Income Tax v. The Vellore Dist Central Co Operative Bank Ltd
A Division Bench of the Madras High Court dismissed the Revenue's appeal and upheld the Tribunal's order setting aside a revision under Section 263 of the Income Tax Act, 1961, holding that…
Taxation
2026:MHC:417428 Sept 2026
Commissioner of Income Tax III v. M/s Oswal Minerals Ltd
A Division Bench of the Madras High Court dismissed the Revenue's appeals against block assessments framed under Section 158BD of the Income Tax Act, 1961 on two companies after a search on…
Taxation
2026:MHC:405624 Sept 2026
Union of India v. Dhanalaxmi Food Pvt Ltd
The Madras High Court allowed the customs authorities' writ appeal and restored the seizure of six containers of watermelon seeds in transhipment to Nepal, holding that goods entering…
Taxation
2026:MHC:398424 Sept 2026
The State Tax Officer v. M/s.Sree Amman Traders
The Madras High Court set aside writ court orders that had quashed GST proceedings for want of a cross-empowerment Notification, holding, following Armour Security, that cross-empowerment…
Taxation
2026:MHC:399422 Sept 2026
M/S GREAVES COTTON LTD v. Commissioner of GST and Central Excise (Appeals-II)
The Madras High Court quashed CESTAT orders dismissing appeals as time-barred, holding that an appellate order sent by speed post without acknowledgement due is not served as Section 37C…
Taxation
2026:MHC:395422 Sept 2026
A.MOHAMED IBRAHIM v. Commissioner of Wealth Tax-I
The Madras High Court allowed wealth tax appeals for assessment year 2008-09, holding that the Finance Act 2013 amendment to Section 2(ea) of the Wealth Tax Act, 1957, retrospective from…
Taxation
2026:MHC:401017 Sept 2026
State of Tamil Nadu v. Tvl. Bombay Tools Supplying
The Madras High Court held that the concessional rate under Section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 extends to any goods, including precision measuring instruments, sold…
Taxation
2026:MHC:417715 Sept 2026
M/s Arkema Peroxides India P Ltd v. The Asst Commissioner of Income Tax, Company Circle (1), Chennai
A Division Bench of the Madras High Court allowed an assessee's appeal and held that a non-compete fee paid to the promoters of the seller group was allowable revenue expenditure under…
Taxation
2026:MHC:395809 Sept 2026
M/s TTK Protective Devices Ltd v. The Assistant Commissioner of Income Tax
The Madras High Court held that manufacture of rubber contraceptives is not barred from deduction under Section 80IB by Serial Nos.27 and 28 of the XI Schedule, following its decision in…
Taxation
2026:MHC:395109 Sept 2026
M/S VODAFONE MOBILE SERVICES v. COMMISSIONER OF CENTRAL EXCISE
Following the Supreme Court's decision in Bharti Airtel, the Madras High Court held that telecom towers and pre-fabricated shelters are goods and capital goods eligible for cenvat credit,…
Taxation
2026:MHC:375707 Sept 2026
M.Mohammed Ali Jinnah v. Union of india Rep by its
Dismissing an appeal against the rejection of bail, the Madras High Court held that enabling proclaimed offenders to stay and concealing their identities prima facie amounts to harbouring…
Criminal / BNS
2026:MHC:349627 Aug 2026
MOHAMED THALHA v. THE UNION OF INDIA REP BY, THE CHIEF INVESTIGATION
Dismissing an appeal against the rejection of bail by the Special Court under the NIA Act, the Madras High Court held that the material on record furnished reasonable grounds for believing…
Criminal / BNS
2026:MHC:344524 Aug 2026
Aziz Ahamed @ Aziz Ahmed @ Jaleel Aziz Ahamed @ Ab v. Union of India rep by its
The Madras High Court dismissed an appeal against refusal of discharge under Section 227 CrPC in a UAPA prosecution, holding that Sections 17 and 18 of the UAPA are stand alone offences…
Criminal / BNS
2026:MHC:344224 Aug 2026
B.SYED ALI ALIAS ZUBAIR ALIAS ANEES ALIAS BUBACKER v. Union of India Rep by its
Dismissing a bail appeal in a UAPA prosecution before the Special Court under the National Investigating Agency Act, 2008, the Madras High Court held that whether detention offends Article…
Criminal / BNSConstitutional Law
2026:MHC:280513 Jul 2026
M.SHEIK ABDULLAH v. N.Mahalingam
Sitting as the third member on a cleavage of opinion, the Madras High Court dismissed writ appeals on inter se seniority between promotees and direct recruits in the Registration…
Service / Labour
2026:MHC:184002 Jun 2026
Nanjil Mugilan v. The State
The Madras High Court held that the requirement of Central Government concurrence under Section 435 of the Code of Criminal Procedure, and the corresponding bar in G.O.(Ms) No.64 dated…
Criminal / BNS
2026:MHC:136806 Apr 2026
Shruthi Enclave Welfare Association v. The State of Tamilnadu
The Madras High Court held that permission to take over a water channel, even temporarily, for a private pathway is contrary to law and public interest, dismissed the challenge to the…
Writ / Public Law
2026:MHC:93710 Feb 2026
M.Ponniah v. The Chief Secretary to Government
A Division Bench of the Madras High Court at Madurai held that the 2013 notification for recruitment to the post of District Judge (Entry level), which made no provision for reservation for…
Service / Labour
2026:MHC:77405 Feb 2026
COMMISSIONER OF INCOME TAX v. Indian Overseas Bank
The Madras High Court dismissed the Revenue's tax case appeals against the deletion of penalty under Section 271(1)(c) of the Income Tax Act, 1961, holding that a disallowance founded on a…
TaxationCivil Procedure / CPC
2026:MHC:129427 Jan 2026
Van Oord ACZ Marine Contractors v. THE ASST DIRECTOR OF INCOME
A Division Bench of the Madras High Court, in a non-resident's appeal concerning remittances received from its Indian subsidiary on a dredging contract, upheld the assumption of…
Taxation
2026:MHC:67320 Jan 2026
M/S IDFC LIMITED v. THE ASST COMMISSIOINER OF
A Division Bench of the Madras High Court held that underwriting commission received by a financial institution is directly encompassed by the definition of interest in clause (f) of the…
Taxation
2026:MHC:19309 Jan 2026
COMMISSIONER OF INCOME TAX v. GWL PROPERTIES LTD
The Madras High Court held that profit on the sale of land held for decades as an undeveloped fixed asset was assessable as capital gains and not as business profits, since the character of…
Taxation
2026:MHC:14309 Jan 2026
The District Educational Officer v. A Hepsiba Beula
A Division Bench of the Madras High Court at Madurai dismissed the State's appeal against an order directing approval of a teacher's appointment from her initial date of appointment in…
Service / Labour
2025:MHC:297316 Dec 2025
ANTOINE & BECOUEREL ORGANIC v. The Customs, Excise and Service Tax Appellate Tribunal
The Madras High Court held that the wide power of the Customs, Excise and Service Tax Appellate Tribunal under Section 129-B of the Customs Act, 1962 extends only to the grounds of appeal…
Taxation
This page lists the judgments of Justice Anita Sumanth that LexStreak holds. It is not a complete record of the judge’s work, and LexStreak publishes nothing about the judge beyond what the Court’s own record carries. All judges