Refund provisions broadened to include tax collected at source and to align refunds with assessment determinations. The amendment replaces the opening qualifying phrase for refunds with a broader formulation, expressly includes tax collected at source within clause (a) for refund calculations, and inserts cross-references in the proviso and the third sub-section to relevant assessment and reassessment provisions so that refund orders align with those assessment determinations.
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.
Refund provisions broadened to include tax collected at source and to align refunds with assessment determinations.
The amendment replaces the opening qualifying phrase for refunds with a broader formulation, expressly includes tax collected at source within clause (a) for refund calculations, and inserts cross-references in the proviso and the third sub-section to relevant assessment and reassessment provisions so that refund orders align with those assessment determinations.
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