Dismissing the petition the Court held that the Department’s appeal before the Tribunal is accepted, the assessee will be liable to pay the amount of differential tax but also the interest paid to the assessee under S. 244A of the Act .
United Capital Partners India (P) Ltd. v PCIT (2025) 344 CTR 192 / 248 DTR 280( SJ) (Mad)(HC)
Direct Tax Vivad Se Viswas Act , 2020.
S.2(1)(j): Disputed tax—Interest- Department appeal before Tribunal – Assessee is liable to pay the amount of differential tax but also the interest paid to the assessee under s. 244A of the Act . [ S. 2(1)(o), 244A Art. 226 ]
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