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System Glitch No Excuse- Refund Cannot Be Blocked by CPC Limitations
Case Law Details
- Case Name
- Landmark Property Development Co Ltd Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Landmark Property Development Co Ltd Vs DCIT (Delhi High Court)
System Glitch No Excuse- Refund Cannot Be Blocked by CPC Limitations -Advance Tax Credit Must Be Given- Delhi HC Directs Manual Refund in Demerger Case –
The Delhi High Court addressed a writ petition concerning the grant of credit for advance tax paid by a predecessor entity in the context of a corporate demerger. The petitioner argued that part of the advance tax deposited in the PAN of the predecessor ought to be credited to the demerged company, but due to system limitations at CPC, such adjustment was not being reflected, r...
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