CIT vs. ENGINEERS INDIA LTD
In the result, the appeal is
ITA - 300 / 2012HC Delhi26 Feb 2015
Section 10(33)Section 140ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 244ASection 244A(1)(a)
sums wrongfully
retained.”
17.
In Commissioner of Income Tax v. Sutlej Industries Ltd.(supra), the
question of law related to interpretation of Section 244(1)(b) read with the
explanation appended thereto. The issue was whether the said clause
excludes payment of interest on refund of self-assessment tax. Relying
