https://www.taxtmi.com/caselaws?id=16425 The court held that interest on excess TDS before the introduction of section 244A of the Income-tax Act was not payable as there was no statutory provision for it. TDS cannot be equated with advance tax for interest payment under section 214. The constitutionality of section 244A(4) was upheld, stating that the restriction on interest applicability from April 1, 1989, was not arbitrary or discriminatory. The court set aside the trial judge's order, ruling that section 244A cannot be applied retrospectively, allowing the appeal and dismissing the writ petition without costs. en-us Fri, 10 Jan 1997 00:00:00 +0530 Mon, 07 Sep 2009 16:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16425 The court held that interest on excess TDS before the introduction of section 244A of the Income-tax Act was not payable as there was no statutory provision for it. TDS cannot be equated with advance tax for interest payment under section 214. The constitutionality of section 244A(4) was upheld, stating that the restriction on interest applicability from April 1, 1989, was not arbitrary or discriminatory. The court set aside the trial judge's order, ruling that section 244A cannot be applied retrospectively, allowing the appeal and dismissing the writ petition without costs. Case-Laws Income Tax Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16425