Non refundability of tax and surcharge: payments under specified provisions and penalties are not refundable under section 199K. Section 199K establishes a categorical non refundability rule: tax or surcharge paid under the specified provision and penalties paid under the related provision shall not be refundable, creating a statutory bar to recovery of those amounts once paid.
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.
Provisions expressly mentioned in the judgment/order text.
Non refundability of tax and surcharge: payments under specified provisions and penalties are not refundable under section 199K.
Section 199K establishes a categorical non refundability rule: tax or surcharge paid under the specified provision and penalties paid under the related provision shall not be refundable, creating a statutory bar to recovery of those amounts once paid.
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