DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

Section 244A(1)(a) deals with interest where refund is out of TDS or by way of advance tax. The proviso

OIL AND NATURAL GAS CORPORATION LTD.,DEHRADUN vs. DCIT, DEHRADUN

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 1434/Del/2017 : Asstt. Year : 1991-92 Oil & Natural Gas Corporation Ltd., Vs Dcit, Deputy General Manager (F&A)-Ctd, Circle-1, Corporate Tax Division, Room No. Dehradun-248001 244, Old Secretariat Building, Tel Bhawan, Dehradun-248003 (Appellant) (Respondent) Pan No. Aaaco1598A Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Ms. Pramita M. Biswas, Cit Dr Date Of Hearing: 23.06.2020 Date Of Pronouncement: 28.09.2020

section 156 is paid in excess of such demand. 62. Thus, the Hon’ble Apex Court brought the self-assessment tax under the ambit of tax u/s 244A(1)(b). The assessee is eligible for interest on the complete amount of the refund arising out of self-assessment tax. Whatever the money received by the department in excess is ought

BIMLA DEVI,NEW DELHI vs. ACIT, CIRCLE-50(1), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year : 2014-15

TDS, TCS and advance tax shall be adjusted first. It is also proposed to provide that where a refund arises out of appeal effect being delayed beyond the time prescribed under sub-section (5) of section 153, the assessee shall be entitled to receive, in addition to the interest payable under sub-section (1) of section 244A

COMMISSIONER OF INCOME TAX-III vs. SUTLEJ INDUSTRIES LTD

244A as a composite Section by the Direct Tax Laws (Amendment) Act, 1987, the liability to pay interest on refund of pre-paid taxes was contained in Section 214 read with Section 244(1A) of the Act, which read as follows:- “Section 214(1): The Central Government shall pay simple interest at fifteen per cent per annum on the amount

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

section 244A(1)(a), it is evident that, in case the amount of refund is less than ten per cent of tax determined in the regular assessment, interest is not payable if the refund is on account of TDS

INDIA TRADE PROMOTION ORG

The appeals are disposed of

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1)(a) of the Act, refund along with interest under Section 244A was given of the excess TDS and advance

INDIA TRADE PROMOTION ORGANISATION vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of

1)(a) of the Act, refund along with interest under Section 244A was given of the excess TDS and advance

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

1, 3 and 4 in AY 2020-21 and ground No. 3, 5 and 6 in AY 2021-22 are allowed. 16. In AY 2019-20 in ground No. 5, the assessee has challenged the non- granting of TDS credit in respect of TDS deducted on impugned receipts. We direct the Ld. AO to grant TDS credit to the assessee

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

1, 3 and 4 in AY 2020-21 and ground No. 3, 5 and 6 in AY 2021-22 are allowed. 16. In AY 2019-20 in ground No. 5, the assessee has challenged the non- granting of TDS credit in respect of TDS deducted on impugned receipts. We direct the Ld. AO to grant TDS credit to the assessee

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

1, 3 and 4 in AY 2020-21 and ground No. 3, 5 and 6 in AY 2021-22 are allowed. 16. In AY 2019-20 in ground No. 5, the assessee has challenged the non- granting of TDS credit in respect of TDS deducted on impugned receipts. We direct the Ld. AO to grant TDS credit to the assessee

CIT vs. BHARAT ALUMINIUM CO LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

TDS and tax collection has to be allowed. When the matter is looked into from this angle, what becomes payable to the assessee is the refund of advance tax given in ITA No. 1890 of 2010 Page 9 of 16 excess and interest thereupon under Section 244A of the Act. Relevant portion of Section 244A of the Act reads

JAGDISH CHANDRA MALHOTRA,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri I.C. Sudhir & Shri L.P. Sahuasstt.Year: 2008-09

section 244A and assessee is entitled to interest on Rs.2,11,469 from 04-12-2012 till the date of grant of refund of Rs.211,469.” I.T.A. No. 5651/D/2013 Assessment year 2008-09 2. Brief facts of the case are that the assessee filed its return of income for assessment year 2008-09 on 30.07.2008 vide acknowledgement no. 0110 claiming

DCM SHRIRAM CONSOLIDATED LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

TDS certificates were filed by the assessee belatedly held that assessee is entitled to interest w.e.f. 1st day of April of the assessment year. It was further held in that particular decision that if the Ld. assessing officer wanted to exclude any period for which the interest is payable under section 244A (1

COMMISSIONER OF INCOME TAX DELHI VI vs. TALBROS (P) LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

244A of the Act. Penalty proceedings under Section 271(1)(c) were also initiated. Of course, the assessee would be liable to pay interest on late deposit of TDS

Commissioner of Income Tax XIII

244A of the Act. Penalty proceedings under Section 271(1)(c) were also initiated. Of course, the assessee would be liable to pay interest on late deposit of TDS

M/S DCM SHRIIRAM LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 5221 & 5222/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06 & 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Dcm Shriram Ltd., 5Th Floor, Kanchenjunga Building, 18, Barakhamba Road, New Delhi-110001. …...........अपीलाथ"/Appellant Pan-Aaacd0097R Vs Dcit, Circle-7(1), …………. ू"यथ" / Respondent C.R.Building, New Delhi.

Section 244A? In the present case, as stated above, there are two components of the tax paid by the Assessee for which the Assessee was granted Refund, namely TDS of Rs. 45,73,528 and Tax paid after Original assessment of Rs. 1

M/S DCM SHRIIRAM LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 5221 & 5222/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06 & 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" Dcm Shriram Ltd., 5Th Floor, Kanchenjunga Building, 18, Barakhamba Road, New Delhi-110001. …...........अपीलाथ"/Appellant Pan-Aaacd0097R Vs Dcit, Circle-7(1), …………. ू"यथ" / Respondent C.R.Building, New Delhi.

Section 244A? In the present case, as stated above, there are two components of the tax paid by the Assessee for which the Assessee was granted Refund, namely TDS of Rs. 45,73,528 and Tax paid after Original assessment of Rs. 1