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2019 (4) TMI 783 - HC - Income TaxInterest on interest u/s 244A - delay in payment of refund - Tribunal relying upon the earlier decision of Sandvik Asia Ltd., Vs. CIT [2006 (1) TMI 55 - SUPREME COURT] dismissed the Revenue's Appeals - HELD THAT:- The earlier Judgement of the SANDVIK ASIA LIMITED VERSUS COMMISSIONER OF INCOME-TAX AND OTHERS [2006 (1) TMI 55 - SUPREME COURT] having been taken away by the later decision of Hon'ble Supreme Court in the case of CIT Vs. Gujarat Fluoro Chemicals [2013 (10) TMI 117 - SUPREME COURT] we remit the matter back to the learned Tribunal to decide the Appeals again in accordance with law, in view of the later decision of the Hon'ble Supreme Court and the amendment of law.
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