https://www.taxtmi.com/caselaws?id=433451 The Tribunal partly allowed the assessee's appeals, directing the AO to verify and recompute various issues. The CIT(A) was found to lack the power to remand the matter to the AO but due to the absence of evidence of delay, the Tribunal remitted the matter for verification of delay and directed the AO to grant additional interest. Tax deduction at source on interest under section 244A was deemed unnecessary under certain treaty provisions, leading to a refund of TDS. Interest under section 244A was to be granted until actual receipt of the refund. Erroneous interest levy under section 234C was to be deleted if the entire income was subject to TDS. The adjustment of other payments against the refund was to be reconsidered based on clarifications from the assessee. en-us Fri, 02 Sep 2022 00:00:00 +0530 Fri, 27 Jan 2023 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433451 The Tribunal partly allowed the assessee's appeals, directing the AO to verify and recompute various issues. The CIT(A) was found to lack the power to remand the matter to the AO but due to the absence of evidence of delay, the Tribunal remitted the matter for verification of delay and directed the AO to grant additional interest. Tax deduction at source on interest under section 244A was deemed unnecessary under certain treaty provisions, leading to a refund of TDS. Interest under section 244A was to be granted until actual receipt of the refund. Erroneous interest levy under section 234C was to be deleted if the entire income was subject to TDS. The adjustment of other payments against the refund was to be reconsidered based on clarifications from the assessee. Case-Laws Income Tax Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433451