The Principal Commissioner of Income Tax vs ADP India Private Limited — TCA/78/2026
Case under U/s 260-a of the Income Tax Act,1961 Section 1. Next hearing: 13th July 2026.
CNR: HCMA012348462025
Next Hearing
13th July 2026
e-Filing Number
23-09-2025
Filing Number
TCA/156678/2025
Filing Date
23-09-2025
Registration No
TCA/78/2026
Registration Date
04-06-2026
Judge
Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
Coram
Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
Bench Type
Division Bench
Category
T.C. APPEAL/REVISION ( 170 )
Judicial Branch
JUDICIALSECTION
Acts & Sections
Petitioner(s)
The Principal Commissioner of Income Tax
Adv. T.Ravi Kumar,Abubacker Sidhic,Abubacker Sidhic, Abubacker Sidhic
Respondent(s)
ADP India Private Limited
Hearing History
Judge: Honourable The CHIEF JUSTICE , Honourable Mr.Justice G.ARUL MURUGAN
FOR ADMISSION (TCA)
FOR ADMISSION (TCA)
| Date | Purpose |
|---|---|
| 12-06-2026 | FOR ADMISSION (TCA) |
| 13-07-2026 | FOR ADMISSION (TCA) |
Orders
Summary of TCA/78/2026 The Madras High Court admitted the Principal Commissioner of Income Tax's appeal against ADP India Private Limited on two substantial questions of law concerning the applicability of Section 32(1)'s 5th proviso to depreciation claims on assets acquired through amalgamation. Notice was issued to the respondent with a returnable date of four weeks, and the matter was listed for hearing on 13.07.2026. This case analysis is maintained by casestatus.in based on publicly available court records.
Summary of TCA/78/2026 The Madras High Court admitted the Principal Commissioner of Income Tax's appeal against ADP India Private Limited on two substantial questions of law concerning the applicability of Section 32(1)'s 5th proviso to depreciation claims on assets acquired through amalgamation. Notice was issued to the respondent with a returnable date of four weeks, and the matter was listed for hearing on 13.07.2026. This case analysis is maintained by casestatus.in based on publicly available court records.
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