M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA
WP/14294/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
140A will construe the deductions made on his
behalf as a component in his return of income for
claiming deduction in the payment of tax. A bare
perusal of Section 244A of the Act would indicate that
where refund of any amount becomes due to the
assessee under the Act, such assessee would be entitled
to receive in addition
