REFUND OF PRE – DEPOSIT FOR FILING APPEAL INCLUDING REFUND ARISING IN PURSUANCE OF AN APPELLATE AUTHORITY’S ORDER

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Full Text of the Document

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....ising in pursuance of appellate authority's order is another area that has been subject of judicial scrutiny and strictures. The following process is recommended in order to make this process streamlined, efficient and in line with the judicial decisions on the matter: i) Looking at the policy objective of making the refund process hassle free, it is recommended that the taxpayer may file a simpl....