https://www.taxtmi.com/caselaws?id=447481 The HC allowed the petitions, holding petitioners entitled to interest on the refund of compensation for agricultural land from the date of TDS deposit until refund under section 244A. The court found the late filing of the return was condoned and the delay could not be attributed to petitioners because the deductor failed to issue Form 16A as required, and TDS was deducted under the incorrect section (194C instead of 194A). The respondent was directed to compute and pay interest within 12 weeks. en-us Thu, 21 Dec 2023 00:00:00 +0530 Wed, 03 Sep 2025 10:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447481 The HC allowed the petitions, holding petitioners entitled to interest on the refund of compensation for agricultural land from the date of TDS deposit until refund under section 244A. The court found the late filing of the return was condoned and the delay could not be attributed to petitioners because the deductor failed to issue Form 16A as required, and TDS was deducted under the incorrect section (194C instead of 194A). The respondent was directed to compute and pay interest within 12 weeks. Case-Laws Income Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447481