M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX
The appeal is dismissed in terms of the signed order
C.A. No.-004335-004335 - 2012Supreme Court01 Nov 2017
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
Section 241Section 244
199, during the financial year
immedaitely preceding the assessment year,
such interest shall be calculated at the rate
of one-half percent for every month or part of
a month comprised in the period,-
i) from the
1st day of April of the assessment year to
the date on which the refund is granted:
if the return of income
