https://www.taxtmi.com/caselaws?id=779858 ITAT AHMEDABAD held that filing a revised return to correct an omission is not a delay attributable to the assessee and directed interest u/s 244A(1)(a)(i) on the TDS/TCS credit claimed in the original return (filed under s.139(1)) from 01.04.2017 until grant of refund. Interest u/s 244A(1)(a)(ii) applies only to the additional TDS claimed in the revised return filed on 25.05.2018. The date of grant of refund is the date of issue of the Demand Draft (25.09.2018); AO is directed to recompute interest accordingly. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779858 ITAT AHMEDABAD held that filing a revised return to correct an omission is not a delay attributable to the assessee and directed interest u/s 244A(1)(a)(i) on the TDS/TCS credit claimed in the original return (filed under s.139(1)) from 01.04.2017 until grant of refund. Interest u/s 244A(1)(a)(ii) applies only to the additional TDS claimed in the revised return filed on 25.05.2018. The date of grant of refund is the date of issue of the Demand Draft (25.09.2018); AO is directed to recompute interest accordingly. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779858