https://www.taxtmi.com/caselaws?id=11108 The court held that the assessee was not entitled to interest under both sections 214 and 244(1A) simultaneously for assessment years 1972-73 to 1976-77. However, the court ruled in favor of the assessee, affirming their entitlement to interest under section 244(1A) on refunds for taxes paid or credited after March 31, 1975. The decision favored the Revenue on the first issue and the assessee on the second issue. en-us Sun, 24 Feb 2002 00:00:00 +0530 Fri, 31 Jul 2009 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11108 The court held that the assessee was not entitled to interest under both sections 214 and 244(1A) simultaneously for assessment years 1972-73 to 1976-77. However, the court ruled in favor of the assessee, affirming their entitlement to interest under section 244(1A) on refunds for taxes paid or credited after March 31, 1975. The decision favored the Revenue on the first issue and the assessee on the second issue. Case-Laws Income Tax Sun, 24 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11108