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2013 (10) TMI 1232 - HC - Income TaxInterest on refund u/s 244A of the Income Tax Act – Interest to be computed from which date i.e. from the date when self assessment tax paid or from the date of deposit in pursuance of demand u/s 156 - Held that:- No differentiation can be made to the provision of section 244A(1) and explanation does not give a different meaning at all. Any amount due to the assessee under the Act mentioned in section 244(1) clearly takes in all forms of refund, either self assessed tax or tax paid as per notice under Section 156 of the Act – Decided against the Revenue.
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