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Case Law Details

Case Name : DCIT Vs IDBI Bank Limited (ITAT Mumbai)
Appeal Number : ITA No. 4318/MUM/2023
Date of Judgement/Order : 06/09/2024
Related Assessment Year : 2013-14
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DCIT Vs IDBI Bank Limited (ITAT Mumbai)

ITAT Mumbai held that when part refund is granted it should be first adjusted towards outstanding interest and then against the tax payable. Interest u/s. 244A of the Income Tax Act directed to be calculated accordingly.

Facts- The respondent assessee is a bank. Consequent

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