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
TDS of
Rs.45,73,528 and tax paid after original
assessment of Rs.1,71,00,320. The Department
contends that the words ―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 of the
character
