Refund of excess dividend distribution tax paid

Tax queries 1198 views 3 replies

Dear Friends,

One of my Client is a Private Limited Company and declared Interim Dividend and erroneously deposited Excess Dividend Distribution Tax under section 115 O. 

Can we get Refund ? How?  Any Case Law......

Kindly Reply.

CA Anurag

Replies (3)

Yes.. You can get refund U/s 237

Dear,

Kindly give me Case Law.....

ITC limited vs CIT (Kolkata - Trib) ITA 301/2015 Kindly go through this case

It says refund is due to the assessee along with interest u/s 244A. There is no discretion on the part of AO


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