A Bench of Delhi High Court, consisting of Justices Manmohan and Navin Chawla, directed the Central Processing Center to determine and process the refund due to LG Electronics in accordance with the law after the later filed a rectification application under Section 154 of the Income Tax Act, 1961. LG had opted to be taxed under Section 115BAA of the Act, attracting a tax rate of 22%,...