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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

If assessee was not liable to pay the tax in question, the ...

Case Laws     Income Tax

June 24, 2019

If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s 264, authorities could have invoked section 119.

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