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2017 (9) TMI 799 - AT - Income TaxGrant interest u/s 244A(1)(b) on self assessment tax - paid from the date of assessment order OR from the date of payment of self assessment tax - Held that:- As per the decision of the Hon’ble Bombay High Court in the case of The Stock Holding Corporation Of India Ltd. (2014 (11) TMI 899 - BOMBAY HIGH COURT) and Calcutta High Court in the case of Birla Corporation Limited (2016 (2) TMI 470 - CALCUTTA HIGH COURT ), we are of the view that refund u/s 244A(1)(b) of the Act on self assessment tax is to be paid from the date of payment of self assessment tax till the date of grant of refund. The appeal of assessee is allowed and that of the Revenue is dismissed.
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