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
6
We are in this appeal directly concerned, however, with
Section 244(A) of the Act which reads as follows:
“Where refund of any amount becomes due
to the assessee under this Act], he shall,
subject to the provisions of this section, be
entitled to receive, in addition to the said
amount, simple interest
thereon calculated in the following manner
