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    <title>Court Criticizes Government for Withholding Tax Refunds u/s 241A; Urges Fair and Honest Practices.</title>
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    <description>Withholding the refund u/s 241A - Approval granted by the Pr.CIT - refund due to higher rate of TDS - The sovereign cannot, but, be seen as fair, honest and credible in its dealings with its subjects. Any lapse in this regard tarnishes the image and credibility of the sovereign. It certainly cannot act like any unscrupulous businessman, who is seen to dodge his liabilities by resort to frivolous excuses and devious ways. - HC</description>
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