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set off refund

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(Querist)
25 February 2010 Dear Member,

Is there any provision in I.TAX where the refund due can be setoff against subsequent tax liablities.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
25 February 2010 My view, No provision like this otherwise A.O.permits
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CA Devanshi Gandhi (Ajani)

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CA Devanshi Gandhi (Ajani) (Expert)
25 February 2010 no
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