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The Director of Income Tax (International Taxation) Versus M/s Set Satellite (Singapore) Pte. Ltd.

2017 (11) TMI 590 - SUPREME COURT

Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - responsibility of revenue u/s 244A for payment of interest on the refund of tax made to the resident/deductor u/s 240 - Whether the resident/deductor is also entitle .....

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of India Through Director of Income Tax Vs. Tata Chemicals Limited [2014 (3) TMI 610 - SUPREME COURT] wherein held Interest on refund is a kind of compensation of use and retention of the money collected unauthorizedly by the Department - When the c .....

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4A, as that, an assessee is entitled to payment of interest for money remaining with the Government which would be refunded - There is no reason to restrict the same to an assessee only without extending the similar benefit to a resident/deductor who .....

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