2019 (5) TMI 753

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....el For the Respondent : Mr.R.Venkatnarayanan for Mr.R.Vijayaraghavan JUDGMENT (BY DR.VINEET KOTHARI, J.) Revenue has filed this Appeal under Section 260-A of the Income Tax Act,1969, raising the following Substantial Question of Law arising from the order of the learned Income Tax Tribunal, dated 13.10.2009, dismissing the Revenue's Appeal for Assessment Year 1993-1994 :- "Whether in the....

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....h effect from 01.04.1989 by insertion of Section 244A of the Act, the Hon'ble Supreme Court has clarified that it is only the interest provided for under Section 244A of the Act, which may be claimed by the Assessee on the refunds, and no other interest can be claimed by the Assessee. Paragraph No. 8 of the said Judgement of the Hon'ble Supreme Court is quoted below for ready reference:- ....