Case Law Details
Case Name : New Era High School Committee Vs ACIT (ITAT Pune)
Appeal Number : ITA No. 622/PUN/2022
Date of Judgement/Order : 30/12/2022
Related Assessment Year : 2018-19
Courts :
ITAT Pune
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New Era High School Committee Vs ACIT (ITAT Pune)
ITAT Pune held that the statutory provisions of interest on refund (section 244A of the Act) cannot be altered by issue of circular by CBDT to the extent they are beneficial to the taxpayer.
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