Adjustment of Refund with Tax Demand of a Group company - There ...
High Court: Tax Refunds Cannot Be Offset Against Another Entity's Liabilities Within the Same Group.
March 20, 2013
Case Laws Income Tax HC
Adjustment of Refund with Tax Demand of a Group company - There is no provision which authorizes Income-tax authorities to set off the refund of a person against the dues of another person. - HC
View Source