Supreme Court of India
Union of India through Director of Income Tax v. M/s Tata Chemicals Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
INCOME TAX ACT, 1961: s.244- - Liability of Revenue for payment of interest on refund of tax made to resident/deductor uls 240 - Held: The language of s. 244- is precise, clear and unambiguous - Sub-s. (1) of s.244A speaks of interest on refund of the amounts due to an assessee under the Act - Assessee is entitled for the said amount of refund with interest thereon as calculated in accordance with clauses (a) and (b) of sub-s. (1) of s.244A - In calculating the interest payable, the Section provides for different dates from which the interest is to be calculated - Interest payment to assessee
Authorities it was built on
Where later benches applied it
- 2017 Dushyant N. Dalal and Another v. Securities and Exchange Board of India
- 2025 I.K. Merchants Pvt. Ltd. & Ors. v. The State of Rajasthan & Ors.
- 2020 Chief Executive Officer and Vice Chairman Gujarat Maritime Board v. Asiatic Steel Industries Ltd and Ors.
- 2014 M/s. Hyder Consulting (uk) Ltd. v. Governor, State of Orissa through Chief Engineer
Of those, 1 relied on · 3 referred to
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