Delhi High Court
For assessee
High Courts
Rulings of the High Court of Delhi, newest first.
1 ruling found
Delhi High Court
Where assessee obtained refund of pre-deposit made during demand proceedings after partial appellate relief and sought interest on delayed refund, authorities had no discretion to deny statutory interest under Section 56 once refund was sanctioned, so liability to pay such interest stood triggered and authorities were obliged to quantify and release due interest