Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 526 - GUJARAT HIGH COURT

2016 (7) TMI 526 - GUJARAT HIGH COURT - TMI - Entitled to any interest under section 244A denied - Held that:- In view of the decision of the Apex Court in the case of Commissioner of Income-tax v. Gujarat Fluoro Chemicals reported in (2013 (10) TMI 117 - SUPREME COURT ) wherein held The Legislature inserted section 244A in the Income tax Act, 1961, with effect from April 1, 1989, which provides for interest on refunds under various contingencies. It is only that interest provided for under the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t : Mr. K. M. Parikh JUDGMENT ( Per Honourable Mr. Justice KS Jhaveri ) All these appeals have been preferred by the appellants against the impugned orders of the Income-tax Appellate Tribunal, Ahmedabad, (hereinafter referred to as the Tribunal ) whereby the Tribunal has dismissed the appeals preferred by the assessee whereas the appeals preferred by the Revenue have been allowed by the Tribunal. 2. This court while admitting the appeals framed the following substantial question of law in each .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ls) in some appeals allowed the claim of the assesse against which the revenue preferred appeal before the Tribunal. In some appeals, the Commissioner of Income-tax (Appeals) dismissed the appeals against which the assessee carried the matter in appeals before the Tribunal. The Tribunal after hearing the parties, dismissed the appeals filed by the assessee and allowed the appeals preferred by the revenue. Therefore, the assessee is in appeal before us. 4. The learned counsel for the appellant ha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version