https://www.taxtmi.com/caselaws?id=797608 Consequential refund interest required computation after appellate effect orders where the claimed period exceeded the prescribed time for giving effect. The Assessing Officer was required to compute interest under Section 244A(1A), verify whether TDS credit for Assessment Year 2014-15 matched Form 26AS, and grant consequential refund interest under Section 244A(1) if a short credit or short grant was established. Further directions remained pending after verification and computation. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797608 Consequential refund interest required computation after appellate effect orders where the claimed period exceeded the prescribed time for giving effect. The Assessing Officer was required to compute interest under Section 244A(1A), verify whether TDS credit for Assessment Year 2014-15 matched Form 26AS, and grant consequential refund interest under Section 244A(1) if a short credit or short grant was established. Further directions remained pending after verification and computation. Case-Laws Income Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797608