https://www.taxtmi.com/caselaws?id=776028 A sanctioned amalgamation scheme provided that any income-tax refund not already credited to the transferor company would belong to the transferee company from the appointed date. On that basis, the transferee company sought processing and credit of the refund standing in the transferor's name. The High Court held that the respondents had to examine the representation and decide the refund request after giving the transferee company an opportunity of hearing. The refund matter was therefore required to be processed and determined in accordance with the sanctioned scheme and the petitioner's representation. en-us Thu, 15 May 2025 00:00:00 +0530 Sat, 02 Aug 2025 10:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776028 A sanctioned amalgamation scheme provided that any income-tax refund not already credited to the transferor company would belong to the transferee company from the appointed date. On that basis, the transferee company sought processing and credit of the refund standing in the transferor's name. The High Court held that the respondents had to examine the representation and decide the refund request after giving the transferee company an opportunity of hearing. The refund matter was therefore required to be processed and determined in accordance with the sanctioned scheme and the petitioner's representation. Case-Laws Income Tax Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776028