https://www.taxtmi.com/caselaws?id=118518 The Tribunal held that the assessee was not entitled to interest under section 244A on the refund of excess TDS as the refund was not covered by the statutory provisions of the Income-tax Act. The Tribunal relied on Board Circulars stating that refunds in such cases are independent of the Act and do not qualify for interest under section 244A. The Tribunal dismissed the appeals for both assessment years, upholding the decision to deny interest on the refund of excess TDS. en-us Fri, 13 Jan 2006 00:00:00 +0530 Mon, 02 Jul 2012 17:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118518 The Tribunal held that the assessee was not entitled to interest under section 244A on the refund of excess TDS as the refund was not covered by the statutory provisions of the Income-tax Act. The Tribunal relied on Board Circulars stating that refunds in such cases are independent of the Act and do not qualify for interest under section 244A. The Tribunal dismissed the appeals for both assessment years, upholding the decision to deny interest on the refund of excess TDS. Case-Laws Income Tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118518