Additional interest u/s. 244A(1A) for delay in granting refund is effective from 01.06.2016: ITAT Ahmedabad

Jethiben K. Patel Discretionary Trust Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that additional interest under section 244A(1A) is applicable where there is a delay in granting the refund due to the assessee. Provisions of addition interest are effective prospectively from 01.06.2016.

Facts- The assessee is a

Please become a Premium member. If you are already a Premium member, login here to access the full content.