https://www.taxtmi.com/highlights?id=17308 Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT en-us Tue, 18 Feb 2014 07:54:45 +0530 Tue, 18 Feb 2014 07:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17308 Even if, a refund has already been granted the same would be subject to the provisions of section 234D - Explanation-2 to section 234D of the Act makes it clear that it would be applicable to pending proceedings - AT Highlights Income Tax Tue, 18 Feb 2014 07:54:45 +0530 https://www.taxtmi.com/highlights?id=17308