https://www.taxtmi.com/caselaws?id=776660 The SC dismissed the SLP due to a 471-day unexplained delay and found no reason to interfere with the HC's order. The HC had directed the respondent to grant interest on the refund from the date of TDS deposit until refund under section 244A, to be completed within 12 weeks. The issue involved incorrect TDS deduction under section 194C instead of 194A and delayed filing of return condoned under section 119(2)(b). The SC upheld the HC's directive and dismissed the petition on both delay and merits grounds, leaving any question of law open. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776660 The SC dismissed the SLP due to a 471-day unexplained delay and found no reason to interfere with the HC's order. The HC had directed the respondent to grant interest on the refund from the date of TDS deposit until refund under section 244A, to be completed within 12 weeks. The issue involved incorrect TDS deduction under section 194C instead of 194A and delayed filing of return condoned under section 119(2)(b). The SC upheld the HC's directive and dismissed the petition on both delay and merits grounds, leaving any question of law open. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776660