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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Refund of amount adjustment towards pre-deposit in excess of 20% ...

Income Tax

August 26, 2021

Refund of amount adjustment towards pre-deposit in excess of 20% - recovery proceedings while appeal is pending - this Court is of the view that the respondents are entitled to seek pre-deposit of only 20% of the disputed demand during the pendency of the appeals in accordance with paragraph 4(A) of the office memorandum dated 29th February, 2016, as amended by the office memorandum dated 25th August, 2017. - HC

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