https://www.taxtmi.com/caselaws?id=777825 HC allowed the petitions directing 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 SC dismissed the revenue's delayed SLP (398 days) for want of satisfactory explanation and, on merits, found no substance in it. The underlying issue involved TDS having been deducted under an incorrect section (should have been 194A, not 194C) and the assessee's return filed after delay was condoned under section 119(2)(b). en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777825 HC allowed the petitions directing 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 SC dismissed the revenue's delayed SLP (398 days) for want of satisfactory explanation and, on merits, found no substance in it. The underlying issue involved TDS having been deducted under an incorrect section (should have been 194A, not 194C) and the assessee's return filed after delay was condoned under section 119(2)(b). Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777825