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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Petition for refund - the computer system cannot override the ...

Case Laws     Income Tax

May 3, 2019

Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no consequence - Department shall take steps to rectify the error of TDS mismatch in the computer system - the refund shall not be linked with the rectification of the error - directed to grant refund at earliest

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