PR. COMMISSIONER OF INCOME TAX SHIMLA vs. M/S AMBUJA DARLA KASHLOG MANGOO
ITA/23/2019HC Himachal Pradesh25 Nov 2019
Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
Section 143Section 154Section 244Section 244A(2)
TDS of Rs. 45,73,528
and tax paid after original assessment of Rs.
1,71,00,320. The Department contends that the
works “any amount” will not include the interest
which accrued to the respondent for not refunding
Rs. 45,73,528 for 57 months. We see no merit in
this argument. The interest component will
partake the character
