Case Law Analysis
|Income Tax Appellate Tribunal
Section 246A Appealability Clarified | Refund Adjustment u/s 244A Mechanism | ITAT Delhi
ITAT Delhi bench ruled that orders giving effect to ITAT decisions are appealable under Section 246A, and CIT(A) can adjudicate interest u/s 244A adjustments. Clarifies refund computation mechanics and jurisdictional limits for tax appeals.