Bombay High Court Dismisses Revenue's Appeal in Income Tax Interest Matter — TDS Certificates Filed Late but Tax Deducted in Time, Interest Under Section 244A Cannot Be Denied. The court held that Section 244A(2) of the Income Tax Act, 1961 does not apply when the delay in refund is not attributable to the assessee, and interest on refund of TDS cannot be denied merely because TDS certificates were not filed with the return.
21 Jun 2010The Revenue appealed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal directing the Assessing Off...
