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No Revenue appeals against interest on refund of excess TDS- (Ministry of Finance ) (26 Apr 2016)

MANU/DTCR/0011/2016

Direct Taxation

The Central Board of Direct Taxes issued a notification stating that no appeals are to be filed against interest be claimed by a tax deduct on refund of excess TDS. It reiterated an earlier judgment of the Supreme Court wherein it was held, “Refund due and payable to the assessee is a debt-owed and payable by the Revenue.”

Relevant : Circular dated 23.10.2007 MANU/DTCR/0014/2007 Circular dated 20.4.2000 MANU/DTCR/0006/2000

Tags : LITIGATION REDUCTION   TDS   REFUND   INTEREST  

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