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Case Law Details

Case Name : Birla Corporation Limited Vs PCIT (IT AND TP) And Others (Madhya Pradesh High Court)
Related Assessment Year : 2012-13
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Birla Corporation Limited Vs PCIT (IT AND TP) And Others (Madhya Pradesh High Court)

Madhya Pradesh High Court addressed a writ petition filed by Birla Corporation Limited seeking the quashing of an order dated July 11, 2023, and a refund of tax payments with interest. The case stemmed from proceedings initiated under Sections 201(1) and 201(1A) of the Income Tax Act for alleged non-deduction of tax at source on payments related to purchases and services. Despite repeated appeals and favorable rulings from the Income Tax Appellate Tribunal (ITAT), the Income Tax Department delayed

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