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    <title>2025 (12) TMI 1181 - BOMBAY HIGH COURT</title>
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    <description>Interest on income-tax refunds under s.244A(1) and additional interest under s.244A(1A) were held to run up to the actual date of refund payment, not merely up to the date of the order giving effect; since refunds were paid months later, the revenue was directed to grant further statutory interest for the relevant AYs until the payment dates. Separately, where s.244A(1A) interest had been determined but not paid for over two years, the HC, following prior HC authority, held that the assessee is entitled to interest on the delayed payment of such determined interest, to be computed under s.244A at 6% p.a. from 01.08.2023 until payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=783641</link>
      <description>Interest on income-tax refunds under s.244A(1) and additional interest under s.244A(1A) were held to run up to the actual date of refund payment, not merely up to the date of the order giving effect; since refunds were paid months later, the revenue was directed to grant further statutory interest for the relevant AYs until the payment dates. Separately, where s.244A(1A) interest had been determined but not paid for over two years, the HC, following prior HC authority, held that the assessee is entitled to interest on the delayed payment of such determined interest, to be computed under s.244A at 6% p.a. from 01.08.2023 until payment.</description>
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