No refund of declaration payments; prior excess tax payments refundable but without interest under income-tax rules. Payments made pursuant to a declaration under the scheme are not refundable, except that where the declarant had previously paid under the income-tax law an amount exceeding the liability under the scheme, the excess is refundable but no interest is payable on that excess under the income-tax interest provision.
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.
No refund of declaration payments; prior excess tax payments refundable but without interest under income-tax rules.
Payments made pursuant to a declaration under the scheme are not refundable, except that where the declarant had previously paid under the income-tax law an amount exceeding the liability under the scheme, the excess is refundable but no interest is payable on that excess under the income-tax interest provision.
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