2013 (10) TMI 117 - SC - Income Tax

Interest u/s 214 and 244 - Interest on interest for late grant of refund - whether interest is payable by the Revenue to the assessee if the aggregate of installments of Advance Tax OF TDS paid exceeds the assessed tax? - Correctness or otherwise of the decision of this Court in the case of Sandvik Asia Limited vs. Commissioner of Income Tax & Ors. [2006 (1) TMI 55 - SUPREME Court] - Held that:- it is only that interest provided for under the statute which may be claimed by an assessee from the Revenue and no other interest on such statutory interest.