Tax Refund Adjustment u/s 245: Court Orders Refund After Offset Against 2017-2018 Demand with 20% Consent.

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....Set off and withholding of refunds u/s 245 - Adjustment of refund amount with the demand of tax for the subsequent years - petitioner has agreed that, against the refund due qua AY 2021-2022 & 2022-23, adjustment is made to the extent of 20% of the demand raised for AY 2017-18. - directions issued for refund of the balance amount accordingly - HC....