M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM
In the result, the appeal of the assessee is partly allowed and the
ITA 191/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11
Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11
Section 10BSection 144C(5)Section 92C(2)
234D on the refund made as erroneously considered in the assessment order whereas the same needs to be computed on the actual refund received.
Without prejudice to the above, the learned JCIT has erred in recovering interest under section 244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject
