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2018 (6) TMI 1748 - HC - Income TaxInterest payable u/s 244A(1)(b) on refund of excess amount - Entitlement to interest on the payment of tax from the date of its payment till the date of issue of intimation under section 143(1)(a) - HELD THAT:- As agreed position between the parties that the issue arising herein stands concluded against the Revenue and in favour of the appellant – assessee by the decision of this Court in Stock Holding Corporation of India Ltd. Vs. N.C.Tiwari, Commissioner of Income Tax and Ors.[2014 (11) TMI 899 - BOMBAY HIGH COURT] The substantial question of law is answered in the negative i.e. in favour of the appellant – assessee and against the respondent – revenue.
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