Tax wrongly deducted has to be refunded

0 comments Sunday, January 13, 2013
Delhi High Court has in CIT vs Lear Automotive India Ltd held that if wrong tax has been paid, it is of necessity to be returned, otherwise the Department will be charged of unjus enrichment.

In this case tax was deducted at source wrongly on the reimbursement amount also which was not at all the income of the assessee. 
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