Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Interest u/s 244A on the tax refund - as per provision of sec. ...

Income Tax

March 20, 2015

Interest u/s 244A on the tax refund - as per provision of sec. 244A(2) of the Act the decision of Chief Commissioner of Income Tax or Commissioner of Income Tax shall be final on this issue and, therefore, revenue authorities are duty bound to refer the matter to the competent authority for determination of the issue regarding exclusion of period as per provisions of the Act - AT

View Source

 


 

You may also like:

  1. Appellant's refunds of interest, paid as per the provision of Sec. 61(2) of the Customs Act, 1962, will not be hit by the doctrine of unjust enrichment - AT

  2. Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - assessee is entitled to get interest from the date of payment of such tax - SC

  3. Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s...

  4. Non granting interest u/s 244A - AO is hereby directed to pay interest on the refund eligible in accordance with the proviso to Section 244A(1)(a) with regard to the...

  5. Interest on refunds u/s 244A - unpaid portion representing tax as well as interest - The assessee is entitled for interest on unpaid interest.

  6. Adjustment of refunds granted for computing of interest u/s 244A - the manner in which the assessing officer has adjusted the refund is not correct and that the assessee...

  7. Interest on 'amount of refund' u/s 244 versus Interest on 'any tax' u/s 244A - AT

  8. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

  9. Entitlement to interest u/s 244A - We find from perusal of provisions of section 244A of the Act that the said section does not draw any distinction between ‘tax’ and...

  10. Interest due to part refund - Interest on Interest - claim of interest u/s 244A allowed following the principle prescribed u/s 140A(1) - HC

 

Quick Updates:Latest Updates