TMI BlogRefund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled - PAN of a non existing entity...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
