ITAT Permits Appeal Due to Self-Assessment Tax Adjustment against refund

Shashi Structural Engineers Private Limited Vs ACIT (ITAT Pune)

Introduction: In a landmark decision by the Income Tax Appellate Tribunal (ITAT) Pune, the case involving Shashi Structural Engineers Private Limited against the ACIT has gained attention in the tax circles. Central to this appeal was the question surrounding the adjustment of self-assessment tax against refunds by the Revenue.

Understanding Section 249(4): The crux of the appeal lies within t

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