Partial Tax Refund Must Be Adjusted Against Interest First, ITAT Upholds Section 244A Refund Interest Computation:

The ITAT upheld the recomputation of Sony India’s tax refund and interest under Section 244A, ruling that partial refunds must first be adjusted against the interest component before the principal.

ITAT Rules in Favour of Sony India on Section 244A Refund Interest Calculation

Saloni Kumari

Jul 20, 2026

Last update on Jul 20, 2026

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Partial Tax Refund Must Be Adjusted Against Interest First, ITAT Upholds Section 244A Refund Interest Computation

The ITAT upheld the recomputation of Sony India’s tax refund and interest under Section 244A, ruling that partial refunds must first be adjusted against the interest component before the principal.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].