Saturday, September 4, 2021

Refund of excess advance tax deposited for AY 2000-01 claimed in AY 2021-22 can’t be granted: Delhi HC

INCOME TAX : Assessee could not seek refund of excess advance tax deposited by it for assessment year 2000-01 in assessment year 2021 as it was a stale claim

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316111/refund-of-excess-advance-tax-deposited-for-ay-2000-01-claimed-in-ay-2021-22-can’t-be-granted-delhi-hc.aspx

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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