https://www.taxtmi.com/caselaws?id=35324 SC held that the taxpayer was entitled to interest under Section 244A for 57 months on Rs.45,73,528, because the interest component formed part of the amount due and unpaid. The court found this was not a claim for compound interest but recovery for short payment by the Department; the principal was later paid net of interest. The civil appeal by the Department was dismissed. en-us Thu, 03 Dec 2009 00:00:00 +0530 Tue, 02 Sep 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35324 SC held that the taxpayer was entitled to interest under Section 244A for 57 months on Rs.45,73,528, because the interest component formed part of the amount due and unpaid. The court found this was not a claim for compound interest but recovery for short payment by the Department; the principal was later paid net of interest. The civil appeal by the Department was dismissed. Case-Laws Income Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35324