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    <title>2019 (4) TMI 134 - KARNATAKA HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, directing the refund of the tax amount with interest. The judgment clarified the applicability of Section 11B and emphasized the importance of legal tax liabilities in determining refund claims.</description>
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      <description>The High Court ruled in favor of the petitioner, directing the refund of the tax amount with interest. The judgment clarified the applicability of Section 11B and emphasized the importance of legal tax liabilities in determining refund claims.</description>
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