https://www.taxtmi.com/caselaws?id=357320 The review petition challenging the denial of interest under section 244A of the Income-tax Act, 1961 was dismissed. The Court upheld the decision that interest was not payable for delays in rectifying TDS certificate defects, emphasizing that delays attributable to the assessee could not be considered for interest calculation. The judgment in a similar case allowing interest due to delays in correcting TDS certificates was not applied, and the denial of interest by the Commissioner of Income Tax was upheld based on specific grounds. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357320 The review petition challenging the denial of interest under section 244A of the Income-tax Act, 1961 was dismissed. The Court upheld the decision that interest was not payable for delays in rectifying TDS certificate defects, emphasizing that delays attributable to the assessee could not be considered for interest calculation. The judgment in a similar case allowing interest due to delays in correcting TDS certificates was not applied, and the denial of interest by the Commissioner of Income Tax was upheld based on specific grounds. Case-Laws Income Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357320