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2005 (6) TMI 35 - HC - Income TaxEstate Duty Act, 1953 - interest on refunds - whether the Revenue is liable to pay interest on the amount due as refund of estate duty which became payable on account of the orders of the Appellate Tribunal, in the absence of any specific provision in the Estate Duty Act, 1953, for payment of interest on refunds - I am of the considered view that while dealing with the provisions of a taxing statute, an assessee becomes entitled to interest on refunds only if the statute itself specifically provides for interest and not otherwise. - The result of my above finding is that the petitioner is not entitled to interest on the amount of estate duty refunded to her in accordance with order of the Appellate Tribunal.
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