Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Charging of interest u/s 234D - To claim that the date of ...

Case Laws     Income Tax

August 7, 2013

Charging of interest u/s 234D - To claim that the date of receipt of refund should be reckoned as a starting point instead of the date of grant of refund would amount to doing violence to the unambiguous language of the provision. - AT

View Source

 


 

You may also like:

  1. Interest on refund - Where it is found that no refund has been granted pursuant to intimation u/s 143(1), the assessee shall be granted relief from such levy of interest...

  2. Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is...

  3. Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

  4. Interest on an asserted delay in disbursal of refund - the irresistible conclusion arrived at that interest on delayed refund is clearly dependent upon the making of a...

  5. Interest on refunds - interest would be payable after the period specified in clause (a) to sub-section (3) to Section 38 of the Act i.e. the date on which the refund...

  6. The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

  7. Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of...

  8. Chargeability of interest u/s 234D - assessee contested no interest apply to refunds granted prior to 1/06/2003 - even if, a refund has already been granted the same...

  9. Interest expenditure - assessee had availed loan at the interest rate of 12% p.a., whereas, it has advanced loan to a sister concern by charging 9% interest p.a - The...

  10. Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

  11. Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

  12. Interest u/s. 244A - interest on unpaid interest - refund awarded in the rectification order u/s. 154 - The appellant contested the decision of the Commissioner of...

  13. The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

  14. Interest on delayed refund - relevant date - The non-payment of refund to the applicant claimant within three months from the date of such application or in the case...

  15. Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred...

 

Quick Updates:Latest Updates