C.I.T,M.P. vs M/S H.E.G.LIMITED — C.A. No. 8187/2009
Case under Section III. Status: Disposed.
CNR: SCIN010174402009
Filing Date
10-Jun-2009
Registration No
C.A. No. 8187/2009
Diary Number
17440/2009
Order Date
03-Dec-2009
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
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1.C.I.T,M.P.
Respondent(s)
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1.M/S H.E.G.LIMITED
Case History
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Case disposedDisposed
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03-Dec-2009
ROP - of Main CaseView PDF
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24-Jul-2009
ROPView PDF
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24-Jul-2009
ROPView PDF
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10-Jun-2009
Case filed
Registration No. C.A. No. 8187/2009
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17-Oct-2008
ROPView PDF
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11-Sep-2008
ROP - of Main CaseView PDF
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01-Sep-2008
ROPView PDF
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18-Aug-2008
ROPView PDF
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11-Jul-2008
ROP - of Main CaseView PDF
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07-Jul-2008
ROP - of Main CaseView PDF
Summary of C.A. No. 008187/2009 (CIT, M.P. v. M/s H.E.G. Limited) The Supreme Court dismissed the Income Tax Department's appeals against H.E.G. Limited, holding that the assessee was entitled to statutory interest under Section 244A for delayed refund of TDS of Rs.45,73,528 for 57 months (April 1993-December 1997). The Court rejected the Department's argument that interest on delayed refund constituted "interest on interest," clarifying this was simple statutory interest on an unpaid refund amount. The interest component became an integral part of the refund amount due under Section 244A. This case analysis is maintained by casestatus.in based on publicly available court records.
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