https://www.taxtmi.com/caselaws?id=27299 Interest on refund under section 64(7) of the Estate Duty Act was confined to cases where assessment was reduced on a reference to the High Court, and the Court refused to extend the benefit to reductions obtained before the Tribunal or first appellate authority. That restricted scope was upheld as a valid classification in taxation law and was not found arbitrary or discriminatory under article 14. The Interest Act, 1839 was also held inapplicable to estate duty refunds, as it governed civil courts and not tax authorities acting under the Estate Duty Act. The challenge to denial of interest therefore failed. en-us Thu, 21 Feb 1985 00:00:00 +0530 Fri, 12 Feb 2010 10:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27299 Interest on refund under section 64(7) of the Estate Duty Act was confined to cases where assessment was reduced on a reference to the High Court, and the Court refused to extend the benefit to reductions obtained before the Tribunal or first appellate authority. That restricted scope was upheld as a valid classification in taxation law and was not found arbitrary or discriminatory under article 14. The Interest Act, 1839 was also held inapplicable to estate duty refunds, as it governed civil courts and not tax authorities acting under the Estate Duty Act. The challenge to denial of interest therefore failed. Case-Laws Income Tax Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27299