https://www.taxtmi.com/caselaws?id=253492 The High Court of Gujarat ruled in favor of the revenue, modifying the judgment and partially allowing the reference. The Court held that the assessee is entitled to interest on the refund amount up to the date of regular assessment, in line with established precedents and legal principles under section 214 of the Income Tax Act. en-us Fri, 07 Nov 2014 00:00:00 +0530 Wed, 26 Nov 2014 06:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253492 The High Court of Gujarat ruled in favor of the revenue, modifying the judgment and partially allowing the reference. The Court held that the assessee is entitled to interest on the refund amount up to the date of regular assessment, in line with established precedents and legal principles under section 214 of the Income Tax Act. Case-Laws Income Tax Fri, 07 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253492