This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
TDS Refund on MACT Compensation: Madras HC directs filing of Section 119(2)(b) Application
Case Law Details
- Case Name
- Ravikumar Vs PCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ravikumar Vs PCIT (Madras High Court)
The Madras High Court recently adjudicated on a crucial matter concerning the belated filing of Income Tax Returns (ITR) impacting Tax Deducted at Source (TDS) refunds related to Motor Accident Claims Tribunal (MACT) compensation.
Ravikumar, the petitioner, filed for compensation following a road accident in 2012. After succeeding in his claim before the Motor Accident Claims Tribunal, he sought an enhanced compensation through an appeal, which was granted by the High Court. However, the insurance company deducted TDS while disbursing the compensation, lea...





