Bombay H.C : Once an issue has been covered in favour of assessee in respect of another assessment year on same point, it was wholly arbitrary on part of department to proceed to make an adjustment of refund against tax liability on said issue
High Court Of Bombay HDFC Bank Ltd. vs. ACIT Assessment Year : 2004-05 Section : 245 Dr. D.Y. Chandrachud And A.A. […]