Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxpayer entitled to refund when they show tax paid exceeds amount properly chargeable, subject to assessing officer's satisfaction</h1> A taxpayer who demonstrates to the assessing officer that the tax paid by or on their behalf for any assessment year exceeds the tax properly chargeable for that year is entitled to a refund of the excess amount. The provision requires satisfaction of the assessing officer as a condition for the refund.
TaxTMI 
TaxTMI 
