Deputy Commissioner Of Income Tax vs Seshasayee Paper "," Boards Ltd.

Authority: ITAT Tribunal/Court: Chennai Date: 2011-07-18 AY: 2000-01, 2000-01 Section: 11, 12A, 80G, 11AA Acts: Income Tax Act 1961 Result: Revenue Citation: (2009) 23 DTR (Chennai)(Trib) 401 : (2010) 125 ITD 111 : (2010) 2 ITR 417 Justices: U.B.S. Bedi, J.M. "," Ahmad Fareed, A.M. Appeal No: ITA Nos. 1619 ", " 1620/Mad/2007; Asst. yrs. 2001-02 ", " 2002-03
Whether interest granted under section 244A of the Income Tax Act is taxable in the year of receipt or when the proceedings giving rise to the refund attain finality? --- Held: Taxable in the year of receipt.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart