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2018 (11) TMI 1243 - ITAT MUMBAIInterest u/s 244A - Held that:- CIT(A) has directed the AO to allow the interest u/s 244A upto date of refund and excluding interest component including in the refund granted earlier in computing base figure for the present working of interest u/s 244A of the Act. The matter of controversy has rightly been adjudicated in favour of the assessee by CIT(A). The issues are squarely covered by the decision of the assessee’s own case [2011 (1) TMI 1536 - ITAT MUMBAI]. No distinguishable facts and law have been produced before us by revenue from deviating the finding of the CIT(A). We uphold the finding of the CIT(A) on these issues and decide these issues in favour of the assessee against the revenue.
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