Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Interest on income-tax refunds under s.244A(1) and s.244A(1A) was held to be computable up to the actual date of refund payment, not merely up to the date of the effect-giving orders, since refunds were paid months later; consequently, the taxpayer was entitled to additional statutory interest for the intervening period on the refund amounts for the relevant assessment years. Separately, where s.244A(1A) interest had been determined but remained unpaid for an extended period, the taxpayer was held entitled to interest on such delayed payment of interest, payable in accordance with s.244A at 6% p.a. from the stipulated date until payment. - HC
Interest on income-tax refunds under s.244A(1) and s.244A(1A) was held to be computable up to the actual date of refund payment, not merely up to the date of the effect-giving orders, since refunds were paid months later; consequently, the taxpayer was entitled to additional statutory interest for the intervening period on the refund amounts for the relevant assessment years. Separately, where s.244A(1A) interest had been determined but remained unpaid for an extended period, the taxpayer was held entitled to interest on such delayed payment of interest, payable in accordance with s.244A at 6% p.a. from the stipulated date until payment. - HC
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