https://www.taxtmi.com/caselaws?id=24168 Section 244(1A) was construed as an independent provision granting interest on tax refunds from the date of payment, subject only to exclusion of the one-month period after the appellate or other order. The Court relied on the different language used in section 244(1) to indicate a distinct legislative intent, and held that the construction favourable to the taxpayer should apply where two views are possible. The departmental circular was also treated as consistent with this reading. On that basis, the Tribunal's interpretation of section 244(1A) was upheld and the Revenue was not entitled to a reference on the proposed question of law. en-us Thu, 01 Dec 1988 00:00:00 +0530 Mon, 18 Jan 2010 11:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24168 Section 244(1A) was construed as an independent provision granting interest on tax refunds from the date of payment, subject only to exclusion of the one-month period after the appellate or other order. The Court relied on the different language used in section 244(1) to indicate a distinct legislative intent, and held that the construction favourable to the taxpayer should apply where two views are possible. The departmental circular was also treated as consistent with this reading. On that basis, the Tribunal's interpretation of section 244(1A) was upheld and the Revenue was not entitled to a reference on the proposed question of law. Case-Laws Income Tax Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24168