Refund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled ...

Case Laws Income Tax

June 23, 2023

Refund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled - PAN of a non existing entity (amalgamated) used for filing ROI - when ld AO has assessed income of the assessee independently i.e. Without considering the ROIs filed, he is duty bound to give credit of taxes u/s 199 of the Act. Accordingly due refund of taxes should be allowed to the assessee. - AT

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Refund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled ...

Case Laws Income Tax

June 23, 2023

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