https://www.taxtmi.com/caselaws?id=76820 The High Court of Bombay upheld the Tribunal's decision in an appeal under Section 260A of the Income Tax Act, 1961, regarding the correctness of directing the Assessing Officer to grant interest under Section 244A. The court found that the delay in the refund process was not attributable to the assessee, leading to the allowance of the benefit of TDS despite initial non-submission of certificates. Emphasizing timely tax compliance, the court dismissed the appeal, stating that the denial of interest solely based on the absence of TDS certificates was unwarranted, as it did not raise any substantial question of law. en-us Mon, 21 Jun 2010 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76820 The High Court of Bombay upheld the Tribunal's decision in an appeal under Section 260A of the Income Tax Act, 1961, regarding the correctness of directing the Assessing Officer to grant interest under Section 244A. The court found that the delay in the refund process was not attributable to the assessee, leading to the allowance of the benefit of TDS despite initial non-submission of certificates. Emphasizing timely tax compliance, the court dismissed the appeal, stating that the denial of interest solely based on the absence of TDS certificates was unwarranted, as it did not raise any substantial question of law. Case-Laws Income Tax Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76820