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section 239

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Claim or Grant of Delayed Income Tax Refunds Possible Via CBDT Rules

Income Tax : Taxpayers missing the ITR deadline can claim delayed refunds for TDS/advance tax paid, subject to limits and conditions under CBDT...

May 9, 2025 1923 Views 0 comment Print


Latest Judiciary


DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate

Income Tax : The Tribunal held that Dividend Distribution Tax is effectively a tax on shareholder dividend income and is subject to DTAA benefi...

January 3, 2026 801 Views 0 comment Print

Proceedings u/s. 95 of IBC not vitiated as demand notice duly served to personal guarantors

Company Law : NCLAT Chennai held that demand notice has been duly served on the personal guarantors and hence proceedings under section 95 of th...

November 4, 2025 576 Views 0 comment Print

Income Tax Refund Cannot Be Withheld for Non-Functionality of TRACES Portal

Income Tax : Madhya Pradesh High Court directs refund with interest to Birla Corporation Limited, ruling on delays in tax refunds and TRACES Po...

January 6, 2025 5553 Views 0 comment Print


Latest Posts in section 239

DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate

January 3, 2026 801 Views 0 comment Print

The Tribunal held that Dividend Distribution Tax is effectively a tax on shareholder dividend income and is subject to DTAA benefits. Excess tax collected above the treaty rate was ordered to be refunded.

Proceedings u/s. 95 of IBC not vitiated as demand notice duly served to personal guarantors

November 4, 2025 576 Views 0 comment Print

NCLAT Chennai held that demand notice has been duly served on the personal guarantors and hence proceedings under section 95 of the Insolvency and Bankruptcy Code, 2016 cannot be said to be vitiated. Accordingly, order quashed and proceedings remanded back.

Claim or Grant of Delayed Income Tax Refunds Possible Via CBDT Rules

May 9, 2025 1923 Views 0 comment Print

Taxpayers missing the ITR deadline can claim delayed refunds for TDS/advance tax paid, subject to limits and conditions under CBDT circulars.

Income Tax Refund Cannot Be Withheld for Non-Functionality of TRACES Portal

January 6, 2025 5553 Views 0 comment Print

Madhya Pradesh High Court directs refund with interest to Birla Corporation Limited, ruling on delays in tax refunds and TRACES Portal issues.

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