Clarification regarding tax demand and refund.

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Full Text of the Document

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....l have been adjudicated while the case has been set aside on some other grounds? b) whether refund of taxes paid before completion of assessment can be made if the assessment is set aside? 2. The Board have been advised that the answer to the first question referred to above would depend on the nature of the order passed by the appellate authority. If the appellate authority has set aside the co....