Entitlement to interest u/s 244A on refund - excess ...
Court Denies Interest on Excess Self-Assessment Tax Refund Due to Lack of Revenue Demand and Taxpayer Error.
March 4, 2015
Case Laws Income Tax HC
Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment tax, there being no allegation that such excess deposit was pursuant to demand by the Revenue, the claim for interest on excess payment voluntarily made cannot be sustained - HC
View Source