https://www.taxtmi.com/caselaws?id=306837 The Appellate Tribunal ruled in favor of the assessee, emphasizing that interest under section 244A on tax refund arising from appellate proceedings cannot be denied based on unsubstantiated claims of delay by the assessee. The Tribunal highlighted the importance of assessing the actual cause of delay in proceedings before withholding interest, ultimately setting aside the income tax authorities' decision and allowing the appeal. en-us Tue, 15 Feb 2011 00:00:00 +0530 Wed, 01 Mar 2023 17:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306837 The Appellate Tribunal ruled in favor of the assessee, emphasizing that interest under section 244A on tax refund arising from appellate proceedings cannot be denied based on unsubstantiated claims of delay by the assessee. The Tribunal highlighted the importance of assessing the actual cause of delay in proceedings before withholding interest, ultimately setting aside the income tax authorities' decision and allowing the appeal. Case-Laws Income Tax Tue, 15 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306837