Vodafone Idea Limited v. Assistant Commissioner of Income Tax, Circle 78(1), New Delhi & Anr., W.P.(C) Nos. 2729, 2733 & 3699 of 2026, Delhi High Court, 18 August 2026.
The Delhi High Court clarified the interplay between Sections 200A, 201, 244A and 245 of the Income-tax Act, 1961 in the context of refunds arising from TDS assessments and appellate…





