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Case Law Details

Case Name : Asstt. CIT Vs Development Board (ITAT Ahmedabad)
Appeal Number : ITA No. 1384/Ahd/2014
Date of Judgement/Order : 21/09/2018
Related Assessment Year : 2007-08
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ACIT Vs Development Board (ITAT Ahmedabad)

The central question involved in the present appeal is whether the expression ‘in any other case’ occurring in section 244A(1)(b) of the Act would include interest on an amount of refund resulted from reversal of excess interest char

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