S. 244A : Refund – Interest on refunds – Tax deduction at source – Directed to complete the process of refund along with applicable interest within a period of two weeks from the receipt of the order . [ S. 143(1), Art , 226 ]
Tata Communications Ltd v. UOI (2021) 201 DTR 185/320 CTR 683 (Bom.) (HC)