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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Refund adjusted against demand – Section 245 is clear in its ...

Case Laws     Income Tax

December 31, 2012

Refund adjusted against demand – Section 245 is clear in its mandate regarding the requirement of prior intimation in writing to the assessee whose refunds are being adjusted against amounts payable to the Revenue; the assessee has to be given notice, and heard. - HC

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