[aaykarbhavan] SC : Allows Sec. 244A interest to TDS deductor as 'compensation' for 'unauthorized' collection

In the case of Tata Chemicals Ltd Hon'ble SC upholds tax deductor's claim for interest u/s 244A on refund of excess deduction of tax at source (TAS) made pursuant to order u/s 195, which became refundable when appeal against such order was allowed

Regards

Prarthana Jalan

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