Commissioner of Income Tax Versus Swadeshi Cotton Mills Co. Ltd. - Income Tax - ALLAHABAD HIGH COURT - HC - Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 Held that - The excess amount of tax paid under sub-section (1A) of Section 244 must be calculated by treating the amount of tax deducted at source and the amount of advance tax which were adjusted against the assessee s liability to pay tax as well as the amount of tax paid directly upon the assessment under C................................... Income Tax - Case Laws
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