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2011 (1) TMI 64 - AT - Income TaxRefund – TDS - order of CIT(A) wherein it was held that 'assessee was not to deduct tax at source on the amounts remitted to the recipient outside India – refund of money paid by the assessee becomes due to it on the passing of the appellate order in appeal as per the provisions of section 240 of the IT Act - once the refund becomes due as per the provisions of this Act, the interest is payable as per the provisions of section 244A and accordingly, the assessee, entitled for the interest - error or illegality in the order of the learned CIT(A) - appeal of the revenue dismissed
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