Assessee Entitled to Section 244A Interest and Additional Interest as Claim Denial Without Delay Is Unlawful
Assessee Entitled to Section 244A Interest and Additional Interest as Claim Denial Without Delay Is Unlawful Issue Whether Section 244A(2) empowers tax authorities to deny interest on a refund merely because the successful claim was raised during assessment rather than in the original return. Whether the assessee is entitled to additional interest at 3% per… Read More »