https://www.taxtmi.com/caselaws?id=64030 The Tribunal dismissed the appeal, emphasizing the limited scope of section 154 rectifications and that section 244(1A) does not apply to tax deductions at source under section 195. The judgment underscores the importance of adhering to specific provisions of the Income-tax Act when seeking interest on refunds under section 244(1A). en-us Fri, 14 Feb 1986 00:00:00 +0530 Thu, 03 Feb 2011 12:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64030 The Tribunal dismissed the appeal, emphasizing the limited scope of section 154 rectifications and that section 244(1A) does not apply to tax deductions at source under section 195. The judgment underscores the importance of adhering to specific provisions of the Income-tax Act when seeking interest on refunds under section 244(1A). Case-Laws Income Tax Fri, 14 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64030