Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Forfeiture of amount deposited in the Escrow account - Since the benefit of exemption has been denied and the assessee has duly made the payment by utilization of credit as also accepted by the department, the payment of amount by challan has to be at best considered as βdepositβ which cannot be retained by the department and is liable to be refunded back.