TMI BlogHigh Court rules tax refund claims u/s 119(2)(b) must be processed on merits, despite limitation period.Claim for refund u/s 119(2)(b) - Period of limitation - TDS deducted during the Assessment year 2002-03 to 2004 - certificates received in November 2008 - refund to be processed on merit - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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