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Income Tax - Highlights / Catch Notes

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Validity of Adjusting Disputed Tax Demand Against Refunds ...

Income Tax

March 18, 2024

Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that the respondents erred by adjusting the demand without attending to the stay application. It was highlighted that such adjustments cannot proceed without proper consideration of the application for stay, and doing so is deemed arbitrary and in violation of the principles of fairness and legal procedure.

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