Income Tax 17 September 2026
Delhi HC Rules No Protective Tax Recovery Under Income Tax Act
Delhi High Court dismissed the tax department's claim that a "protective tax recovery" provision exists under the Income Tax Act, ordering a full refund of the disputed amount. The ruling clarifies that no such mechanism is recognized in law, compelling the department to return the entire tax collected.
Delhi High Court has ruled there is no provision for a protective tax recovery under the Income Tax Act and ordered a full refund.
- The tax department’s argument that such a mechanism exists was rejected.
- The department must return the entire amount collected.
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