Who is responsible for reimbursing ₹1.09 crore sent from Kuwait to India?

The ITAT Ahmedabad has granted partial relief in an income tax notice case, ruling that ₹1.09 crore should be reimbursed to the Indian worker.

• Option 1: ITAT Ahmedabad grants relief to Indian worker
• Option 2: Indian government is responsible for reimbursement of funds