TMI BlogSupplementary refund claims.X X X X Extracts X X X X X X X X Extracts X X X X ..... Statute: Income - Tax Act, 1961 Reference invited to Board's Instruction No.558** (F.No.225/34/71-ITA.II) dated 18th June, 1973 wherein it was clarified that supplementary refund claims cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cannot invoke the provisions of section 264 for entertaining supplementary refund claims. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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