M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF
WP/37689/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
c) of clause (i)].
(3A) A claim for refund, for sum paid to
the credit of the Central Government
under Chapter XVII-B, shall be furnished
by the deductor in Form 26B electronically
under digital signature in accordance with
the procedures, formats and standards
specified under sub-rule (5)].
(4) The deductor at the time of preparing
statements
