The Delhi High Court held that the Assessing Officer cannot deny refund interest by attributing delay to the assessee. The decision clarified that only higher authorities specified in Section 244A(2) ...
New Delhi: When a person passes away, their income tax responsibilities don’t end with them. A legal heir or representative, often a spouse, child, or close relative can file the income tax return on ...
The Court directed time-bound action for implementing an appellate order granting TDS relief. It held that refunds due after success in appeal must not be unnecessarily ...