2018 (7) TMI 559 - SCH - Income Tax

Interest on refund - Expression in any other case occurring in Section 244A (1) (b) - whether would include the amount of refund which constitutes the interest that has been waived by the Income Tax Department ( Department ) under Section 220 (2A) of the Act? - Held that - Special leave petitions are dismissed.

Summary

The Supreme Court of India in 2018 dismissed the special leave petitions after condoning the delay. Pending applications were also disposed of. No representation was made on behalf of the respondent.