TMI BlogEntitlement to interest u/s 244 (A) - refund arose on account of interest that was partially waived by...Entitlement to interest u/s 244 (A) - refund arose on account of interest that was partially waived by an order of the Settlement Commission - the expression “due” only means that a refund becomes due if there is an order under the Act which either reduces or waives tax or interest - claim of interest allowed. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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