https://www.taxtmi.com/highlights?id=74155 Interest on refunds u/s 244A - whether the assessee was responsible for the delay? - after the petitioner requested the respondents to enable the petitioner to provide the SWIFT code and IBAN, the delay in processing the refund cannot be attributed to the petitioner. - If the delay is not attributable to the assessee, Section 244A provides for refund at the rate of ½% per month or 6% per annum. - HC en-us Sat, 13 Jan 2024 18:30:39 +0530 Sun, 14 Jan 2024 17:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74155 Interest on refunds u/s 244A - whether the assessee was responsible for the delay? - after the petitioner requested the respondents to enable the petitioner to provide the SWIFT code and IBAN, the delay in processing the refund cannot be attributed to the petitioner. - If the delay is not attributable to the assessee, Section 244A provides for refund at the rate of ½% per month or 6% per annum. - HC Highlights Income Tax Sat, 13 Jan 2024 18:30:39 +0530 https://www.taxtmi.com/highlights?id=74155