← All Phrases
“Section 244(1)(1a)”
Section References (mined)Section 244Section 244(1)(1a)1 judgments
The decision most relied on for Section 244(1)(1a) is Union of India v. Tata Chemicals Ltd. (363 ITR 658), cited in 91 judgments on BharatTax.
Leading authorities on Section 244(1)(1a)
Union of India v. Tata Chemicals Ltd.
363 ITR 658 · 2014 · Supreme Court
91
citing judgments
The Department has a moral and legal obligation to refund excess tax collected from taxpayers, along with interest. An assessee is entitled to interest on the amount of taxes refunded, including interest on interest, as per Section 244A of the Income-tax Act.
CIT v. HEG Ltd.
324 ITR 331 · 2010 · Supreme Court
63
citing judgments
Under Section 244A, the "amount due" for a refund includes both the principal tax and the interest accrued thereon up to the date the refund is granted. If the revenue fails to pay the full amount of refund, it is liable to pay further interest on the outstanding balance of this total refund, which does not constitute "interest on interest".
