Dy. CIT v. Tata Communications Ltd. (2025) 474 ITR 574 (SC) Editorial : Tata Communications Ltd v. Dy. CIT (2023) 335 CTR 983/ (2024) 462 ITR 86 (Bom)(HC)

S. 244A : Refunds-Interest on refunds-Delay in paying refund-High Court holding interest payable on interest accrued on account of refund due to delay in repayment-Delay of 444 days-SLP dismissed on account of delay and merits.[S. 136]

 

High Court held that the Department had to refund the entire amount, which was due and payable, including interest payable under section 244A of the Act. On SLP by the revenue  the Supreme Court dismissed the application for condonation of the 444 days delay and on the merits.