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Income Tax - Highlights / Catch Notes

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Refund of TDS - Condonation of delay in filing the returns u/s ...


High Court Grants TDS Refund, Allows Delay Condonation u/s 119 for Non-Resident Without Taxable Income.

April 30, 2018

Case Laws     Income Tax     HC

Refund of TDS - Condonation of delay in filing the returns u/s 119 - non-resident not having taxable income - Sufficient cause shown by the petitioner for condoning the delay is acceptable and the same cannot be rejected out-rightly on technicalities. - HC

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