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On my retirement from the PSU in August 2013, I used to be paid leave encashment. In a while the employer issued a letter that I've paid out leave wages in excessive of 300 days and recovered the excess payment of around Rs 4 lakh created from:
Towns have rallied at the rear of their teams considering the fact that sports commenced, nevertheless in Oklahoma City, what's atypical is definitely the diploma to which that relationship is just not a person-sided. Lovers, city officials and the workforce by itself are intertwined far more carefully than perhaps every other NBA industry.
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If anyone satisfies the Examining Officer that the quantity of tax paid by him or on his behalf or treated as paid by him, or on his behalf for virtually any evaluation yr exceeds the quantity which he is correctly chargeable beneath the Profits-tax Act for that 12 months, he shall be entitled to your refund of the excess tax paid.
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In case of liquidation of a company its official liquidator or in case of Loss of life or incapacity of an individual his/her legal representative will assert the refund.
The Thunder are so deep defensively that they need to have the capacity to adjust about the fly, but Indiana is utilizing rotations it almost never relied on, and it'd be tougher to protect for the crew hard-wired to anticipate the Pacers to Enjoy a certain way.
As a result, interest receivable below Segment 244A which happens to be to be treated as profits underneath the head ‘Earnings from other sources’, can't be matter to deduction .
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Area 245; – empowers the Assessing Officer to adjust Cash flow Tax refund on account of any assessee of any evaluation year in opposition to any superb tax owing of your prior several years. But no adjustment of refund in opposition to tax thanks will likely be designed without giving a detect for the assessee In this his response particular regard.
The counsel for your respondent opposed and argued that the sine qua non for weblink proclaiming a refund would be that the assessee should really file its return and produce a assert during the stated returns, and Because the petitioner neither manufactured any claim to the refund in the DDT nor protested the intimation below Section 143(1) and assessment get beneath Section 143(three) by increasing a plea that the respondents haven't granted the refund of DDT determined by the interaction dated 29 November 2018, the petitioner is not entitled for just about any refund.
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If a piece 143(two) see continues to be issued, check this site out an purchase underneath Portion 241A has been handed within the time-Restrict authorized by the 2nd proviso, and the order handed below Area 241A includes atleast some prima facie explanation why the refund is getting withheld getting regard also to The point that a scrutiny see has long been issued within limitation, then the writ court are unable to grant the refund mainly because of the assessee While the Examining Officer has handed provided intimation underneath Portion 143(1) with the Act. The writ courtroom will likely not interfere in assessment proceedings. If it does interfere, every litigant will strategy the writ courtroom for reduction and that could set a nasty precedent .
2. An assessee is entitled to refund in the tax paid out by him in surplus of his tax legal responsibility consequent into a failure of your Revenue to body a new assessment right after the first assessment is nullified. 3. The provisos to Segment 240 make what is otherwise implicit, specific.