https://www.taxtmi.com/caselaws?id=765580 A belated refund claim filed after the time prescribed under Section 139(5) and beyond six years from the end of the relevant assessment year could not support a direction for interest under the governing administrative instruction, which excluded interest on delayed claims. The refund claim itself remained to be considered in accordance with law, but the direction to consider or grant applicable interest was unsustainable on those facts and was set aside. en-us Tue, 28 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765580 A belated refund claim filed after the time prescribed under Section 139(5) and beyond six years from the end of the relevant assessment year could not support a direction for interest under the governing administrative instruction, which excluded interest on delayed claims. The refund claim itself remained to be considered in accordance with law, but the direction to consider or grant applicable interest was unsustainable on those facts and was set aside. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765580