Refund of excess taxes paid - This is a case where the assessee ...
Court Rules in Favor of Taxpayer Seeking Refund for Excess Taxes After Position Change.
September 15, 2016
Case Laws Income Tax HC
Refund of excess taxes paid - This is a case where the assessee wanted to shift its stand from the liability not having accrued to having crystalized. Not allowing refund under such circumstances would not shake the credibility of the department. - HC
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