Interest on refund u/s 244(1A) - The reading of Sections 237, ...
Income Tax Act Sections 237, 240, and 244(1A) mandate refunds and interest for tax overpayments by Assessing Officer.
January 10, 2014
Case Laws Income Tax HC
Interest on refund u/s 244(1A) - The reading of Sections 237, 240 and 244(1A) casts a duty on the Assessing Officer to charge that much of tax which the assessee is liable to pay and mandates the refund of the excess amount along with interest - HC
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