https://www.taxtmi.com/caselaws?id=798708 Section 35(4)(b)'s six-month period for claiming a refund does not prevent an assessing authority, during assessment or reassessment, from correcting an error that resulted in a taxpayer receiving a deduction or exemption below the legally available amount. The authority must determine the correct tax liability and rectify mistakes even where rectification benefits the taxpayer; retention of amounts legally due cannot justify a restrictive reading. Refunds legitimately due must therefore be granted despite expiry of the six-month claim period. en-us Thu, 27 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798708 Section 35(4)(b)'s six-month period for claiming a refund does not prevent an assessing authority, during assessment or reassessment, from correcting an error that resulted in a taxpayer receiving a deduction or exemption below the legally available amount. The authority must determine the correct tax liability and rectify mistakes even where rectification benefits the taxpayer; retention of amounts legally due cannot justify a restrictive reading. Refunds legitimately due must therefore be granted despite expiry of the six-month claim period. Case-Laws VAT / Sales Tax Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798708