Set off of refunds against tax remaining payable / outstanding ...

Case Laws Income Tax

March 24, 2022

Set off of refunds against tax remaining payable / outstanding demand - The respondents are not empowered to adjust the refund amount automatically without complying the provisions of Section 245 of the Act. Adjustment made against the refund due to the petitioner for the relevant year therefore have to be set aside. Accordingly, they are set aside. - HC

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Set off of refunds against tax remaining payable / outstanding ...

Case Laws Income Tax

March 24, 2022

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