https://www.taxtmi.com/caselaws?id=59520 The Tribunal dismissed the appeal, affirming that interest on the TDS refund should be calculated from the date of TDS certificate submission to the refund grant date. It upheld that the delay in filing TDS certificates was attributable to the assessee, excluding this period from interest calculation as per section 244A(2). The Tribunal emphasized that interest is based on the eligible period and delays caused by the assessee cannot be condoned. en-us Fri, 29 Oct 2004 00:00:00 +0530 Thu, 30 Dec 2010 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59520 The Tribunal dismissed the appeal, affirming that interest on the TDS refund should be calculated from the date of TDS certificate submission to the refund grant date. It upheld that the delay in filing TDS certificates was attributable to the assessee, excluding this period from interest calculation as per section 244A(2). The Tribunal emphasized that interest is based on the eligible period and delays caused by the assessee cannot be condoned. Case-Laws Income Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59520