Is adjustment of refund in excess of 20% contrary to guidelines issued by CBDT?
Last updated: 09 August 2021
Court :
Delhi High Court
Brief :
Adjustment of refund is in excess of 20% against outstanding demand payable which is contrary to the guidelines contained in the Office Memorandum, dated 29.02.2016, issued by the Central Board of Direct Taxes.
Citation :
EKO INDIA FINANCIAL SERVICES PRIVATE LIMITED V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1) & ANR
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ANJANA MURALEEDHARAN
Published in Income Tax
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