High Court Grants TDS Refund, Allows Delay Condonation u/s 119 for Non-Resident Without Taxable Income.

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....Refund of TDS - Condonation of delay in filing the returns u/s 119 - non-resident not having taxable income - Sufficient cause shown by the petitioner for condoning the delay is acceptable and the same cannot be rejected out-rightly on technicalities. - HC....