Tag: Interest 244A
Payment of interest on interest on delayed refund u/s 244A. Delayed refund becomes part of principle amount and delayed interest includes interest for not refunding it. ABCAUS Case Law Citation:ABCAUS 3204 (2019) (12) HC Important case law relied upon by the parties:Sandvik Asia Ltd. Vs. Commission of Income …
Refund u/s Section 244A for delay in curing defects in TDS certificates-Commissioner of Income Tax is the final fact finding authority- High Court declines to interfere. ABCAUS Case Law Citation: ABCAUS 2248 (2018) (03) HC The return of income of the Petitioner bank was processed u/s 143(1) and …
Assessee entitled to interest u/s 244A(1)(b) for excess payment on self assessment tax-Kolkata HC HIGH COURT AT CALCUTTA ITA No.526 OF 2004 COMMISSIONER OF INCOME TAX, KOLKATA – I Versus BIRLA CORPORATION LIMITED Coram: Hon’ble Justice Girish Chandra Gupta And Hon’ble Justice Asha Arora Judgment Date: 02-02-2016 GIRISH CHANDRA GUPTA …