Adjustment of refund with the dues / tax arrears - a proposal ...

Case Laws     Income Tax

March 25, 2017

Adjustment of refund with the dues / tax arrears - a proposal for adjustment, by way of a show cause notice, will have to be served on the person, to whom, refund is due. The proposal, to be meaningful, would have to set out the details and the reasons as to why adjustments is required to be carried out by the Revenue, against the refund due - HC

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