The Indian Supreme Court issued a judgment on 29 April 2020 concerning whether refunds may be withheld when a scrutiny assessment is pending. The case involved Vodafone Idea Ltd. (Vodafone), which is involved in providing telecommunication services in India.
Vodafone filed tax returns for years of assessment 2014-15, 2015-16, 2016-17, and 2017-18, including claims for refunds in each return amounting to over INR 4,700 crore (over INR 47 billion). However, Vodafone was also subject to final…