Home Highlights September 2017 Year 2017 This

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1. Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

2. Interest u/s. 244A on self assessment tax - Whether no interest u/s. 244A of the Act is allowable on the refund due to the assessee on the self-assessment tax? -...

3. Non granting interest u/s 244A - AO is hereby directed to pay interest on the refund eligible in accordance with the proviso to Section 244A(1)(a) with regard to the...

4. Grant of interest u/s 244A(1)(a) on the refund admissible to appellant - ITAT refused to grant interest on the ground that the refund arising on regular assessment after...

5. Interest u/s 244A - Delay in granting refund - refund due to excess self assessment tax paid - Assessee is eligible for interest u/s 244A for the entire period for which...

6. The appeal was made regarding the incorrect charge of interest u/s 234B of the Act in an order passed u/ss 254, 143(3), and 153A. The issue was whether the assessee...

7. The assessee claimed additional interest u/s 244A(1A) for the delayed refund. The AO incorrectly adjusted the refund against the tax component instead of first adjusting...

8. 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...

9. Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment...

10. Interest u/s 244A on self assessment tax payment - AO directed to re-compute the amount of interest u/s. 244A by first adjusting the amount of refund already granted...

11. Interest u/s.244A - The shortfall, if any, of the refund amount with reference to the amount so computed, would have to be apportioned between the principal (tax) and...

12. Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

13. Amendment of section 244A. - interest on refund - an assessee shall be eligible to interest on refund of self-assessment tax for the period beginning from the date of...

14. When calculating interest u/s 244A(1), if a refund is granted earlier, it should be adjusted against the interest component first, and the remaining amount, if any,...

15. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...