Taxpayer Entitled to Interest on Tax Refund Due to Officer's Delay, Per Section 244A(1)(a) of Income Tax Act.

Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for interest - officer has no escape from granting interest to the assessee in terms of section 244A(1)(a) of the Act - HC .....

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