TDS Refund on MACT Compensation: Madras HC directs filing of Section 119(2)(b) Application

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. Howev

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