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Case Law Details

Case Name : CIT Vs. Punjab Financial Corporation (Punjab & Haryana High Court)
Related Assessment Year :
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Background

In a recent ruling in the case of Punjab Financial Corporation (“the assessee”)1, the Punjab and Haryana High Court (“the Court”) held that credit for withholding tax (“WHT”) would be available in the same proportion in which the parties share the income under the provisions of section 1992 of the Income Tax Act, 1961 (the “Act”).

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