Income Tax Issues in relation to Refund
Abhilash T.G, Asst. Professor in Law, CSI College for Legal Studies, Kottayam STUDY OF THE VERDICT OF THE APPEX COURT IN COMMISSIONER OF INCOME TAX Vs GUJARAT FLOURO CHEMICALS (2013) Tax refund is the amount, which the tax department gives back to a taxpayer who has paid excess taxes. Refund means, “To pay back”. The…