Friday, 21 September 2012

How to resolve Inconsistencies in TDS/TCS Statements through Correction Statements

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Refund of pre-deposit cannot be withheld merely because litigation continues on the balance demand

  In a significant judgment in IBM India Pvt. Ltd. v. Union of India (2026-VIL-955-BOM), the Bombay High Court has reaffirmed an important p...