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Over Rs 1.15 lakh crore in IT refunds have been given as of November 8 including Rs 12617 crore for FY21

Post Income Tax Search findings of undisclosed income cannot be pressed for supporting the authorization of an Income Tax Search

Section 80-IA of the act talks about the deduction of "only source of income" rather deduction of "business income" only

Duration of Revising the Order Under Section 263 of the Income Tax Act is two financial years: SC

Interest on Delayed Tax Refund: The Saga Continues
