https://www.taxtmi.com/caselaws?id=471270 Finality of the Tribunal's earlier direction precluded interest on a tax refund arising from set-off of brought-forward losses where interest covered by a settlement declaration had been expressly denied. The settled interest liability exceeded any interest attributable to the refund. A subordinate appellate authority could not grant interest under Section 244A contrary to the unchallenged Tribunal direction. The refund remained payable, but no interest was available on it. en-us Sat, 18 Apr 2026 00:00:00 +0530 Wed, 26 Aug 2026 21:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471270 Finality of the Tribunal's earlier direction precluded interest on a tax refund arising from set-off of brought-forward losses where interest covered by a settlement declaration had been expressly denied. The settled interest liability exceeded any interest attributable to the refund. A subordinate appellate authority could not grant interest under Section 244A contrary to the unchallenged Tribunal direction. The refund remained payable, but no interest was available on it. Case-Laws Income Tax Sat, 18 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471270