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Income Tax - Highlights / Catch Notes

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Interest u/s244A - refund of “any amount” arises to the ...


Refund Entitlement u/s 244A: Assessee Gets Refund but No Interest on Delayed Interest Payments.

March 3, 2022

Case Laws     Income Tax     AT

Interest u/s244A - refund of “any amount” arises to the appellant out of advance/TDS/tax paid - the assessee is not entitled for interest on interest, in case there is delay in refund payable to the assessee. - AT

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