When the benefit of TDS has been allowed to the assessee, interest under section
244A can not be denied only on the ground that the TDS certificates are not
furnished with the return of income
[2010] 6 taxmann.com 5 (Bom.)
HIGH COURT OF BOMBAY
CIT
v.
Larsen & Toubro Ltd.
ITA (L) No. 3013 of 2009
June 21, 2010