Case Law Details
Case Name : CIT Vs Indian Farmer Fertilizer Co-operative (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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In Supreme Court in Sandvik Asia Ltd. V. CIT & Ors. (2006) 280 ITR 643, the Court admittedly was dealing with facts prior to the insertion of Section 244A. Therefore, it would be inappropriate for this Court to consider that judgment now as binding authority.
More importantly, Sandvik Asia Ltd. (supra) was explained by the larger Bench i.e. three Judge Bench decision in Gujarat Fluoro Chemicals (supra) where the Supreme Court categorically held that the only amount which an assessee aggrieved by delayed payment can legitimately claim under the statute is interest and that “no other inte...
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