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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 7, 2026   Case Laws Customs
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    August 6, 2026   Notifications DGFT
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      Income Tax

      Interest u/s.244A - The shortfall, if any, of the refund amount...

      Interest u/s 244A: Applicable Only on Un-refunded Tax, Not on Unpaid Interest in Income Tax Refunds.

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      Income TaxSeptember 14, 2015Case LawsAT
      Interest u/s.244A - The shortfall, if any, of the refund amount with reference to the amount so computed, would have to be apportioned between the principal (tax) and interest amounts, so that interest u/s.244A shall arise on the un-refunded tax, while no interest u/s.244A is exigible under the Act on the unpaid interest there-under - AT
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