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Section 24413 Section 244A5 Section 2412 Section 2012 TDS2

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

244A. It found that the expression “refund of any amount” used by Section 240 and 244 would include not only tax and penalty but interest also. It was, therefore, held that the clear intention of Parliament is that the right to interest will compensate the assessee for the excess payment during the intervening period when the assessee did not have

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

C.A. No.-003544-003544 - 1998Supreme Court29 Nov 2001

For Respondent: DELHI DEVELOPMENT AUTHORITY

M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

M/S K LAKSHMANYA AND COMPANY vs. COMMISSIONER OF INCOME TAX

INCOME TAX OFFICER, NEW DELHI vs. DELHI DEVELOPMENT AUTHORITY

COMMISSIONER OF INCOME TAX, GUJARAT vs. GUJARAT FLLURO CHEMICALS LTD