Bombay High Court Examined Whether Communication Dated 29 November 2018 Constituted an Order Enforceable for Refund Under Section 237 of Income Tax Act, 1961. Court Considered Whether Assessee Could Claim Refund of Excess Dividend Distribution Tax Solely Based on Communication That Revenue Argued Was Tentative, Without Following Statutory Refund Procedure Under Sections 237 and 239 of Income Tax Act, 1961.
7 May 2025By a writ petition under Article 226 of the Constitution of India, the petitioner, a wholly owned subsidiary of Advertisement and Communication Servic...
