https://www.taxtmi.com/caselaws?id=445360 SC upheld the HC's decision on the period for which interest on tax refund is payable under Section 38(3)(a)(ii) of the 2004 Act. The HC had held that, as the revised return was filed on 10.07.2015, the assessee's entitlement to refund arose on 10.09.2015, i.e., two months after filing the revised return, and interest was payable from that date until the refund was actually made. SC found no reason to interfere with this reasoning and dismissed the revenue's special leave petitions. en-us Mon, 30 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445360 SC upheld the HC's decision on the period for which interest on tax refund is payable under Section 38(3)(a)(ii) of the 2004 Act. The HC had held that, as the revised return was filed on 10.07.2015, the assessee's entitlement to refund arose on 10.09.2015, i.e., two months after filing the revised return, and interest was payable from that date until the refund was actually made. SC found no reason to interfere with this reasoning and dismissed the revenue's special leave petitions. Case-Laws VAT / Sales Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445360