Delhi HC Allows 20% Adjustment of Refund against Income Tax Demand

Infres Methodex Private Limited Vs ACIT (Delhi High Court)

In a precedent-setting verdict, the Delhi High Court permitted a 20% adjustment of refund against Income Tax demand in the case of Infres Methodex Private Limited Vs ACIT. The court upheld that the respondents/revenue could adjust the refund due to the petitioner against a demand raised for the Assessment Year (AY) 2017-18, albeit with limitations.

The judgement is crucial as it explores the nuanced interpretation of Section 245 of

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