https://www.taxtmi.com/highlights?id=53160 Interest u/s 244A OR 132B(4) - not refunding the seized amount - Sections 132B and 244A of the Act are independent provisions and are not over-lapping. Rather, Section 132B(4) of the Act deals with interest for the period from seizing of the amount till finalisation of the assessment and Section 244A of the Act operates for the period after the refund has become due under the Act - HC en-us Sat, 25 Apr 2020 12:41:39 +0530 Sat, 25 Apr 2020 12:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53160 Interest u/s 244A OR 132B(4) - not refunding the seized amount - Sections 132B and 244A of the Act are independent provisions and are not over-lapping. Rather, Section 132B(4) of the Act deals with interest for the period from seizing of the amount till finalisation of the assessment and Section 244A of the Act operates for the period after the refund has become due under the Act - HC Highlights Income Tax Sat, 25 Apr 2020 12:41:39 +0530 https://www.taxtmi.com/highlights?id=53160