Tax Department Must Refund Excess Payments, Applies to Section 10(10C) Exemption Claims in Revised Returns.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption u/s 10(10C) claim in the revised return - When the Income Tax Department has the power to demand payment of tax, where there is a deficit, it is equally a bounden duty to refund the payment of excess tax also.....