https://www.taxtmi.com/caselaws?id=799234 Refunds arising from TDS assessments and appellate give-effect orders constitute crystallised rights and are not contingent on the pre-assessment processing mechanism for TDS statements or furnishing Form 26B. Section 201 governs TDS assessment, while Section 200A and Rule 31A regulate statement processing and adjustments before assessment. Where give-effect orders are already on departmental record and no refund adjustment order exists under Section 245, refunds cannot be withheld on procedural grounds. Applicable interest remains payable under Section 244A until payment. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799234 Refunds arising from TDS assessments and appellate give-effect orders constitute crystallised rights and are not contingent on the pre-assessment processing mechanism for TDS statements or furnishing Form 26B. Section 201 governs TDS assessment, while Section 200A and Rule 31A regulate statement processing and adjustments before assessment. Where give-effect orders are already on departmental record and no refund adjustment order exists under Section 245, refunds cannot be withheld on procedural grounds. Applicable interest remains payable under Section 244A until payment. Case-Laws Income Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799234