Refund payment to assessee as individual proposed to be adjusted ...
Court Limits Director's Liability to Tax Amount Specified in Section 2(43), Blocking Section 179 Refund Adjustment.
October 22, 2012
Case Laws Income Tax HC
Refund payment to assessee as individual proposed to be adjusted against tax liability of the company in which he is a director - section 179 - The petitioner cannot be made liable for anything more than the tax (defined under Section 2 (43)) - HC
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