Case Law Details
Case Name : Sahil Total Infratech Pvt. Ltd. Vs ACIT (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Sahil Total Infratech Pvt. Ltd. Vs ACIT (Gujarat High Court)
Summary: The Hon’ble Gujarat High Court directed the Income Tax Department to pay interest at 6% per annum on a delayed tax refund due to a company under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). Despite the department’s argument that interest is not payable under the DTVSV Act, the Court held that the tax authorities were liable to pay interest for the period they retained the refund amount, applying the principle established by the Supreme Court in
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