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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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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