Refund entitlement: person whose total income includes another's income alone may claim the tax refund under the Act. Where one person's income is included in another person's total income, the latter alone is entitled to claim a refund under the Act; similarly, where ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Refund entitlement: person whose total income includes another's income alone may claim the tax refund under the Act.
Where one person's income is included in another person's total income, the latter alone is entitled to claim a refund under the Act; similarly, where fringe benefits provided by one employer are included in the fringe benefits of another under Chapter XII-H, the latter employer alone may claim a refund; and if a person cannot claim or receive a refund due to death, incapacity, insolvency, liquidation or similar cause, the legal representative, trustee, guardian or receiver may claim or receive it for the benefit of the person or the estate.
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