Allahabad HC Orders Rejected Form 26B Requirement

The Allahabad High Court ruled that once Form 5 under the Vivad Se Vishwas Act, 2020 was issued, Dish TV India Ltd. was entitled to a refund without the need for Form 26B. 

The court held that the requirement for Form 26B, imposed two years after filing, was baseless. 

Additionally, the petitioner was entitled to interest on the refund, as per Section 244A of the Income Tax Act, 1961. The respondents were ordered to release INR 2.19 Crores along with 6% interest.