M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,
The appeals are disposed of
ITTA/167/2012HC Telangana21 May 2025
Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA
Section 244ASection 260A
1)(a) of the Act, refund along with
interest under Section 244A was given of the
excess TDS and advance tax. Again, after the
orders of the Tribunal were passed and the
refund became payable as a consequence
thereof, the excess amount of tax was refunded
along with interest payable thereupon under
Section 244A of the Act. Thus, the calculations