https://www.taxtmi.com/caselaws?id=19972 The court upheld the respondent's entitlement to interest under sections 214 and 244 of the Income-tax Act, 1961, emphasizing the mandatory nature of such interest payments in cases of delayed refunds arising from appellate orders. The court dismissed the appeal, resulting in a substantial refund due to the respondent following rectification of the provisional assessment order and appeal against the assessment order. en-us Fri, 13 Aug 1993 00:00:00 +0530 Tue, 10 Nov 2009 18:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19972 The court upheld the respondent's entitlement to interest under sections 214 and 244 of the Income-tax Act, 1961, emphasizing the mandatory nature of such interest payments in cases of delayed refunds arising from appellate orders. The court dismissed the appeal, resulting in a substantial refund due to the respondent following rectification of the provisional assessment order and appeal against the assessment order. Case-Laws Income Tax Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19972