https://www.taxtmi.com/caselaws?id=253333 The Court dismissed the petition seeking interest on delayed TDS refunds, emphasizing that interest under Section 244-A of the Income Tax Act is payable only if the delay is solely attributable to the department, excluding delays caused by the assessee. The delay in providing necessary TDS certificates by the petitioner until 2001 was considered a contributing factor, leading to the denial of interest payment. The judgment highlights the significance of timely compliance with documentation requirements for refunds and clarifies the conditions for interest payment under the Act. en-us Wed, 12 Nov 2014 00:00:00 +0530 Thu, 14 May 2015 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253333 The Court dismissed the petition seeking interest on delayed TDS refunds, emphasizing that interest under Section 244-A of the Income Tax Act is payable only if the delay is solely attributable to the department, excluding delays caused by the assessee. The delay in providing necessary TDS certificates by the petitioner until 2001 was considered a contributing factor, leading to the denial of interest payment. The judgment highlights the significance of timely compliance with documentation requirements for refunds and clarifies the conditions for interest payment under the Act. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253333