Case Law Details
Case Name : Pala Marketing Co-operative Society Ltd. Vs Union of India (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Relevant Section – 119
- The assessee, a co-operative society engaged in marketing agricultural produce of its members, filed its return after completion of audit by the auditor appointed under section 63(4) of the Kerala Co-operative Societies Act, 1969, claiming refund of advance tax and the tax deducted at source remitted by others.
- The Assessing Officer rejected the return as time barred and declined the refund claimed. The application filed by the
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